Research On Cost Control Of L Branch Of DB Logistics Company

With the rapid development of Internet technology,the logistics is on longer limited to the traditional freight.With the popularity of e-commerce and electronic platform,more and more enterprises are turning towards the development of information technology,accompanied by increasingly fierce competition.However,the high cost of logistics industry has become a most important problem which limits the large-scale and long-term development of the enterprise.This thesis takes DB logistics company L branch as the research object to analysis the current situation of logistics cost management and the existing problems,trying to use the activity based costing(ABC)method to design the company cost control scheme,putting forwards a relatively detailed logistics cost control system and countermeasures,and hoping to have some reference for other logistics companies.Firstly,this paper reviews the domestic and foreign research literature,and briefly introduces the basic theory and method of logistics cost control.Secondly,focusing on the main financial indicators and the cost status of the DB logistics company L branch,a detailed analysis of the company's current cost structure,cost control problems and causes is made rigorously.All these problems can be summarized into two categories: One is the explicit problem and the main reasons are the the unreasonable allocation of storage costs,high transport costs,and high costs of loading and unloading links and distribution links.Two is implicit problem and the main reason are the primitive performance appraisal method and the lack of specialized cost control institution.In this thesis,aiming at solving the cost control problem,we introduce the ABC method to built a cost control system for L company,calculate the cost of each link in the process of implementation in detail,and make a comparative analysis with the actual cost of the company.Finally,the thesis puts forward the concrete measures to reduce the logistics cost through the two aspects of the key cost and the company system: the mainly measures are strengthening the warehousing,transportation and other key cost,intensifying the value chain analysis and management,and using ABC method to analysis and control costs.