Research On Cost Control Of N International Logistics Co.LTD Based On Operation Cost Perspective

Logistics cost management is an important guarantee of profit growth.However,the domestic logistics companies generally lack of cost management method and means.The related research of scholars shows that the cost of international logistics business management research is a guide of cost control and profit increase to the logistics company.The cost management present situation,the cost affecting factors,existing problems and reasons of N international logistics company were analyzed and discussed based on the logistics cost management theory,the antinomy between logistics cost and benefit theory,logistics cost iceberg theory and the multiplication effect of logistics cost reduction.The corresponding opinion and the suggestion was given from strengthening the concept of cost management for construction,talent cultivation and team building,improve the management mechanism,the design and improvement of the upstream and downstream cooperation unit N company international logistics cost accounting methods,build reasonable cost accounting model.Finally,the existing operation cost accounting ABC method was designed and improved based on N company actual situation in the paper.Strong applicable corrected ABC accounting of logistics cost method to international logistics company was proposed.The reliability of the above methods,the advantage of corrected ABC method were proved by two cases of N company international logistics.It is an important reference for cost accounting of N international logistics company.Otherwise,this research also provide reference for the domestic and international logistics company.