The Research Of Logistics Cost Control For BBK Commercial Chain Corporation

With the rapid development of science and technology, modern logistics are gradually taken seriously by the people as "the third profit source" of the enterprise, especially for the retail chain. It is of great importance for a company to improve logistics management and reduce costs to compete effectively when faced within increasingly fierce competitions and lower industry profit margins.BBK commercial chain corporation, the study object of this paper, is one of the top 30 of chain companies in our country. BBK has built its own logistics center, so the logistics costs account for a large proportion of sales income. The logistics cost management and control system of BBK hasn't formed, and its logistics cost is only roughly estimates by the financial department and have a simple control.This dissertation, firstly, makes a detailed description of some related concepts and theories, such as classification, accounting and control of logistics cost, which laid a theoretical basis of this paper. Secondly, from the concept of total logistics cost, this dissertation makes a necessary analysis of BBK's logistics cost structure. Then the paper analyzes the main problems of BBK's logistics cost control step by step, and mainly from BBK's logistics cost of management system, inventory, distribution, accounting and evaluation. On the basis of analysis above, this paper put forward corresponding improvement strategy of BBK's logistic cost control. Firstly, by establishing a suitable organizational structure and improving the system of logistics internal control, and introducing relevant professional talents, the company can build an efficient logistic management system. Secondly, taking measures of economic order to optimize the inventory, and speed up the construction of logistics information technology at the same time to strengthen contact with suppliers and various stores, thereby reducing related logistics cost of inventory. Third, adding distribution centers and optimizing urban distribution network to reduce distribution costs; Fourthly, by improving the logistics cost accounting system to have an accurate account of logistics cost, so as to lay a solid foundation for the evaluation and management of the logistics cost control. Fifthly, this paper raised Specific measures and guarantee mechanism to implement the logistics cost control. Finally, conclude the whole paper, and put forward the direction and prospects of studying the problems which remains to be further studied.