Research On Reverse Logistics Cost Control And Performance Evaluation Of Waste Automobiles

With the rapid increasing of automobiles in our country,the number of waste automobiles also increases.The environmental pollution,safety problem and waste of resources caused are becoming more and more serious with the increasing of waste automobiles.Therefore,it has become an important part of the development of green economy and recycling economy to promote the rational and effective recycling of waste automobiles.Through the research on the cost management of waste automobile reverse logistics,reducing the cost of reverse logistics and improving the operation efficiency of automobile recycling enterprises has become a widespread concern of many automobile recycling enterprises.The research object of this paper is focus on used car reverse logistics,in order to improve the utilization rate of resources,reduce business costs and reduce environmental pollution.The modeling analysis and empirical research method is developed to discuss the evaluation of cost optimization and performance of waste automobile reverse logistics.Firstly,the research background,purpose and significance of cost control and performance evaluation of waste automobile reverse logistics are put forward,and related domestic and foreign literatures are summarized.Combined with the concept and classification of reverse logistics cost,the paper defines the composition of the reverse logistics cost of waste automobiles.The basic theory of waste automobile reverse logistics is expounded.Secondly,the cost control process of waste automobile reverse logistics is constructed.It mainly includes three levels: cost pre control,inside control and post evaluation.The activity-based costing is used to establish the cost accounting system of waste automobile reverse logistics based on operation.The beforehand control measures,including the reverse logistics network layout and cost budget of waste automobiles is put forward.The good layout plan is advantageous to the later period of each cost optimization control.Cost budget provides the basis for cost control in logistics operation.Combined with case analysis,the layout of enterprise reverse logistics network is planned,and the purpose of reducing enterprise cost is achieved.In the inside control,the paper gives the control strategy of the waste automobile reverse logistics cost,and the cost deviation analysis method is introduced to construct the pre-warning model of cost risk control.Combined with a numerical example,the paper puts forward some measures to improve the reverse logistics cost of waste automobiles;In the post performance evaluation,the index system of cost control performance evaluation is constructed,and the fuzzy AHP method is used to establish the performance evaluation model of the reverse logistics cost control for scrap automobiles.Through the performance evaluation of the reverse logistics cost control in the enterprise,it points out the need to improve and perfect the cost control of the recycling enterprise.For enterprise managers in the process of enterprise decision-making in order to provide reference.