Research On Logistics Cost Management Of Luzhong Metallurgical Mining Group Co.

With the rapid development of economy,logistics cost management plays an increasingly important role in enterprise cost management.At present,the comprehensive competitiveness of China's metallurgical manufacturing enterprises in the international market is generally not strong,mainly due to higher costs compared with foreign countries lead to higher prices,which makes them at a disadvantage in the international market.Faced with this kind of situation,reducing the cost has become the primary problem that enterprise managers need to solve urgently.Due to the impact of geographical environment factors,the degree of reduction of mining costs is limited,so logistics costs are more and more concerned by enterprise managers.Reducing logistics cost and strengthening logistics cost management have gradually become an important way for enterprises to improve revenue and competitiveness.By using literature method,statistical analysis method and investigation analysis method,this paper conducts an in-depth study on the current situation of logistics cost management of luoren group.It finds that the logistics cost management system lacks basic information tools,independent logistics cost accounting module and dynamic information sharing module.There are some problems in logistics cost accounting,such as incomplete logistics cost data,unreasonable cost distribution and poor timeliness of logistics cost data.Logistics cost performance management is lack of management performance evaluation system.In view of these problems existing in lu mine group,firstly,according to the status quo of the logistics cost management system of lu mine group,optimize the system and process from three aspects of procurement logistics,storage and distribution logistics and sales logistics,so as to realize complete informatization of the logistics cost management system.Secondly,this paper selects two main products of iron ore powder and copper mine powder,USES activity-based costing to establish logistics resource bank and activity-based cost center,and calculates logistics cost according to cost drivers to optimize logistics cost accounting system.Finally,the paper constructs the logistics cost management performance evaluation system that conforms to the logistics group,and USES the abrupt progression method to calculate and analyze to realize the effective management of logistics activities.