Research On The Optimization Of Logistics Cost Control In E-commerce Enterprises

With the development of the e-commerce industry,logistics plays an increasingly important role in the operation of e-commerce enterprise.However,several issues occur during the development,especially the deficient in the control of logistics cost,which brings a bit of resistance and turns into a bottleneck in the progress of e-commerce enterprise.There are certain researches related to the logistics of e-commerce enterprise and most of these studies focus on the selection of logistics modes,the planning of transportation routes,and the profitability of logistics.The dissertation involves the control of logistics cost and the specific optimization measures for self-built logistics systems of e-commerce enterprise is few and far between.This dissertation tries to apply time-driven activity-based costing method in enterprise J to optimize its control of logistics cost.At the same time,it also hopes to set an example for e-commerce enterprise and other enterprises to optimize the control of logistics cost.In the first part,there are discusses the background and significance of logistics cost control for e-commerce enterprises,introduces the results of domestic and foreign scholars on logistics cost optimization and optimization methods.In the second part,there are mainly introduces some related theories,including the concept and construction of logistics cost,and the method of logistics cost optimization.In the third part,there are analyzes the deficiencies in the logistics cost control of e-commerce enterprises represented by enterprises J,including the high cost of reverse logistics,the high proportion of human resources cost,the logistics costs are not separated from overhead alone,and the unclear divide in logistics cost,which can be optimized.In the fourth part,it is describes the applicability of time-driven activity-based costing method,and mainly introduces the construction process of the self-built logistics cost optimization model,based on the time-driven activity-based costing method.In the fifth part,it briefly introduces the status quo of logistics cost control of enterprises J firstly,and followed by analyzing and studying A logistics center,the self-built logistics system of J enterprises.Then it accounts the logistics cost by using the time-driven activity costing method and does the performance evaluation for the control of logistics cost.In the sixth part,there is puts forward considerations and suggestions from four aspects to optimize the logistics cost for enterprises J's self-built logistics system,perfecting after-sales service system and employees arrangement,improving personnel cost-effectiveness,establishing a complete logistics cost accounting system and building a comprehensive logistics cost control framework.