Study On Logistics Cost Management Improvement Of NDK Company

With the development of society,the competition between the enterprises is intense with each passing day.How to survive and develop in the intense market competition is the major task that every enterprise is faced with.At present,the enterprise leadership gradually realize the importance of logistics cost control and the control of logistics cost is directly related to the enterprise 's profit and the accurate cost accounting and effective cost control are the key to improve the market competitiveness of enterprise.First of all,this paper analyzes the background and the meaning of Logistics Cost Management,which reflects the necessity of paper topic and the significant meaning of paper research.It introduces the study condition of Logistics Cost Management for both domestic and overseas,and also states the papers ' mainly frame content and the author's study methods.The concept of logistics cost is explained by the related concepts of cost and logistics.The paper explains the theory of logistics cost management and control and the theory of logistics cost accounting and the method of logistics cost improvement.Based on the analysis of the NDK Company for its Logistics business process and logistics management condition,this paper points out some existing problems on logistics cost management and control,and analyzes the cause of problem.On this basis,the paper explains that NDK Company should improve logistics cost management from seven aspects in order to manage logistics cost better.According to the thought of Logistics cost Management that is mentioned above,the paper accounts the logistics cost for the best-selling products of NDK Company by utilizing the activity-based cost management method,which prove that it's much fit for the NDK Company's thinking of logistics cost management and can accounts the logistics cost accurately when compares to the traditional cost calculation method.In the aspect of warehouse operation,this paper explains the scheme of classified management and control of raw materials in stock.The paper puts forward the integrated operation solution about how the parts enter to logistics.For how the products ' sales come out the logistics,the paper presents the better strategies for improve the business process and management mode.