| Faced with more and more fierce market competition,many enterprises realize the importance of controlling logistics cost for its development and expansion.In this paper,TZQ company as the research object,combined with the theoretical knowledge during school,using activity-based costing to study its logistics costs,help its further development.In this paper,the first is the logistics cost management and other related concepts and theories are introduced,the competition status of TZQ industry are discussed,on this basis,the logistics cost management,analyze the situation,find the existing problems through.Including logistics cost,including traditional logistics cost accounting treatment method is backward,logistics enterprise logistics cost management consciousness of the lack of comprehensive control and other issues.In view of the above problems,corresponding methods are proposed.In order to calculate the logistics cost,the ABC is selected in the logistics cost calculation.The ABC in TZQ's application idea,put forward to strengthen the cost control of key points,enhance staff awareness of cost,establishment of cost control system,set up the cost control department,improve the logistics cost control measures of logistics cost management in the whole process,the operating cost method,try to establish the integrated logistics cost control model of ABC based on,and put forward for the decision-making and support of various departments,establish a strict internal control system and management system,the establishment of project management team,project team construction,strengthen the construction of enterprise core culture and the safeguard measures,in order to avoid the logistics system cost control in the presence of "trade-off" phenomenon.This paper through the cost management of the logistics operation analysis and research of TZQ company,logistics cost management,logistics cost management improvement,provide good suggestions for other enterprises logistics cost control. |
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