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Research On Logistics Cost Control System Of Beer Enterprises Under "The Three-in-one" Model

Posted on:2019-06-22Degree:MasterType:Thesis
Country:ChinaCandidate:K J ZhaoFull Text:PDF
GTID:2429330566485564Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous development of the market economy,the competition among enterprises has been intensifying.In recent years,the prices of raw materials such as labor and foodstuffs are also rising.The beer industry,as an industry with high costs and low profit margins,has many logistics costs in many beer companies.The cost accounted for a large proportion of the cost.At present,most beer companies in China have large loopholes in the control and control of logistics costs.The logistics costs as the “third profit source” of companies and the “ice effect” of logistics costs makes it more important to control.This article selected “A Beer Group” as a case study object.Under the leadership of the tutors inside and outside the university,we went to A Beer Group more than twenty times' field surveys and interviews to understand and analyze the company's logistics cost control system.The survey found that A Beer Group currently implements a "three-in-one" logistics cost control system and has achieved good economic,social,and environmental benefits.The "three-in-one" is the logistics cost control mode integrating automation(automatic three-dimensional warehouse),standardization(vehicle,pallet standardization),and informatization(logistics information system).After the implementation of this model,the company's operating efficiency is greatly improved.The reduction of equipment's invalid transshipment,human intervention,etc.saves more than twenty million yuan in logistics costs each year.The automated three-dimensional warehouse makes daily operations intelligent,improves operational efficiency,reduces the number of labor and equipment,enables significant savings in land resources,achieves low-carbon green,energy-saving and emission-reducing.And standardization realizes resource recycling and sharing.Upstream and downstream transfer efficiency makes all aspects of the supply chain smooth,efficient,and functionally coordinated,with comprehensive benefits.The use of logistics information system makes data integration and application of product information flow,logistics,and capital flow more convenient.Integrate logistics resources and realize intelligent logistics.A Beer Group's "three-in-one" logistics cost control system has remarkable economic,social,and environmental benefits.It is a modern logistics cost management model that is well-suited for beer companies and has good promotion value and application prospects.However,in the process of research and interviews,the author found that although its logistics cost control system has achieved good results,most of them are aimed at the technical level.There are still some areas that need to be improved in the management of logistics costs,such as The logistics cost accounting system not yet established,the lack of logistics professionals,the high cost of outsourcing third-party logistics,and the high operating costs of the standardization process.The existence of these management problems will,in the long run,affect the effectiveness and implementation of the "three-in-one" model.In light of the problems in the company's logistics cost management system,the author analyzes the causes of the problems and combines the background of lean management,we put forward corresponding suggestions for improvement from the perspective of logistics cost management.That is,from the aspects of lean logistics cost management,sharing of logistics information and logistics resources,training and introduction of diversified compound talents,and establishing a logistics cost accounting system.Lean logistics cost management;promote lean transportation mode,improve logistics performance evaluation system;promote sharing of information and logistics resources,reduce standardized operating costs;improve the talent cultivation mechanism,and promote talents to “introduce”and “going out”.I hope the “three-in-one” will be healthily operated and implemented,making this model more suitable for application and promotion,and expects to have certain reference and reference significance for the logistics cost control of other beer companies.
Keywords/Search Tags:Three-in-one, Logistics Cost, Cost Control, Lean
PDF Full Text Request
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