The K Company Logistics Cost Control Study Based On The Operation Cost Method

In the context of a market economy environment,competition among enterprises becomes more and more intense.How to survive and develop in the fierce market competition,which is every business manager in the non-stop thinking,and cost control is to solve this problem an important content and links.In this paper,K auto parts company(hereinafter referred to as K company)as the research object,using literature research and practical research combined method,the activity-based costing method into the company's logistics cost control,and then calculate the company's logistics operating cost.First of all,based on the theory of logistics cost control,the research background and significance of the logistics cost research status at home and abroad were reviewed and analyzed,thus it is concluded that the meaning of controlling logistics cost.Then,this paper introduces the basic theory of logistics cost control and the basic principle of activity-based costing,which provides a theoretical basis for the introduction of activity-based costing method in K Company.Finally,based on the analysis of the K company's logistics process,logistics cost structure and specific details,after implementation of the accurate calculation,the cost allocation to each job.After it is concluded that the logistics operation cost data analysis,points out the specific logistics link cost control problems,and puts forward corresponding Suggestions.This paper analyzes the problems of logistics cost control such as logistics cost control,logistics cost accounting is not accurate,and logistics cost allocation is single and so on,which is based on the shortcomings of traditional costing method.And activity-based cost method of K company's logistics operation cost for precise calculation,it is concluded that the cost of logistics operation with more clear and intuitive understanding,so as to supply,production and sales of the company,return logistics links such as corresponding to the logistics cost control measures are put forward.To sum up,the implementation of the homework cost method of K company's overall cost control play a key role.