| With Chinese economic reform and opening-up in 20-th century,the economy has been developing rapidly which leads to our country important position in the world.The industry and the enterprise's development is important to our country's development which means that the enterprise's station can determine the country's economy.With the economy spread all over the world most enterprise exhaust every efforts to improve the profitability by reducing the cost attracting talents and developing the technology.The first profit source which we also called enterprise's source is the key point to make profit,but most enterprise has already exhaust this source with the economy's strong attack.It's almost impossible to make profit in this area.The second profit which means the human resource.It is a common sense to pay attention to the human resource and the debate for grabing the talents shows everyday.It is not easy to evaluate the benefit in the human resource area.The third profit which means logistics,this concept is unknown to most people but in the west and developed country this method has already been developing for a period of years especially in Japan.Based on the advanced theories and activities reducing the cost in the logistics is very important to the enterprise's development.From the macroscopic,according to the professional investigation and statistics,the logistics cost in our country can make proportion of eighteen percent in the total social cost which is still a high rate compared with other developed countries.Logistics cost is a key component in the enterprise's cost.Logistic cost is too high so that could be a big hinder to enterprise's long term development and progress.So how to cut the logistic cost can be another trend for the enterprise to make a progress.This paper start from the logistics cost theory,then analysis a manufacturing enterprise to find out it's logistic management status and support with the suggest with the activity based costing. |
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