| With the global economic contraction and the rise of electricity business,the profit margins of traditional manufacturers continue to be compressed.For the highly competitive manufacturing enterprises,the logistics cost control and reduction become more and more urgent.And the traditional logistics cost control has been difficult to meet the needs.With the deep study of supply chain management theory,the theory of internal supply chain provides a new breakthrough for the logistics cost control of manufacturing enterprises.Through the integration of internal supply chain and optimization of various departments in enterprise logistics,traditional manufacturing enterprises are to open up a new path for logistics cost control.In this article,the present situation of the logistics cost control in the domestic and foreign supply chain environment is analyzed in detail,and the present logistics cost structure and logistics cost control status of BY Company are studied.Some serious problems are found in the BY company,such as the lagging logistics cost control consciousness,the inefficiency of transport fleet utilization,and the waste of storage resources etc.After analyzing the actual situation of BY company,the thesis is established as follows: first,carry out the operation cost accounting for BY’s logistics cost;secondly,analyze the problem of BY company’s logistics cost through the accounting result;finally,combine the internal supply chain theory and company actual situation,from the strengthening of logistics cost accounting,the implementation of "logistics outsourcing" strategy,manage inventory from internal supply chain to implement the logistics cost control strategy.The thesis breaks through the traditional enterprise logistics cost control mode and introduces the internal supply chain theory and the activity cost accounting method,which provides a new research environment for the enterprise logistics cost control.BY company is regarded as a specific object of study for logistics cost control with good result,which will have a certain reference for follow-up scholars to carry out relevant research. |