Research On Logistics Cost Management Of HKY Food Company

With the rise of the network economy,which will further exacerbate risks of modern manufacturing enterprises profit space compression.Logistics cost management is an important part of the cost management of manufacturing enterprises.It is through reasonable arrangement of enterprise logistics operations,effectively reduce logistics costs,so as to increase the profits of manufacturing enterprises.For the society,reducing logistics cost is the reasonable redistribution of social logistics resources and the optimization of the whole social supply chain.For the enterprise itself,logistics cost management should be based on the logistics cost accounting work,through the scientific cost calculation and analysis process to find out the problems,and make the correct response.HKY food company is a small low-profit food processing company located in Nanling county,Anhui province,specializing in snack products such as sunflower seeds and peanuts.The technical content of its products is not high.HKY food company has a low profit rate.In order to improve the profit rate of products,the company is determined to reduce the logistics cost.However,there are many problems in the internal logistics cost management of HKY food company.This article based on the design of the logistics cost accounting for HKY food company.Firstly,I got to know the whole process of product logistics and circulation through contacting with the company's first-line production process,field investigation of the factory environment of the company,and visiting the company's employees.With the help and cooperation of the financial staff of HKY food company,I collected the required data for accounting.Secondly,analyze the logistics cost management status of HKY food company.Through the comparison and analysis with China Federation of Logistics and Purchasing data and industry benchmark enterprise Qiaqia Food Co.,Ltd.Put forward the problems of logistics cost management.Thirdly,aiming at the problem of logistics cost accounting of HKY food company,a set of logistics cost accounting scheme is designed.This set of scheme is composed of two parts.One part adopts the method of setting up logistics cost auxiliary account to carry out daily logistics cost accounting and collect data;the other part adopts activity-based costing to calculate the logistics cost of the company at the end of the period and analyze the cost data.Finally,in view of the existing problems and loopholes in the logistics cost management process of HKY food company,combining the calculation results of activity-based costing and the setting of logistics cost accounting account,some suggestions on logistics cost management of HKY food company are put forward from five aspects.