Research On Logistics Cost Control Of M Catering Enterprises

The competition in the food and beverage market has been intensifying recently.The food and beverage industry is deeply troubled by the "three highs and one low" problems of high labor cost,high food cost,high rent and low gross profit.Because the living space is continuously squeezed,the food and beverage industry can only find ways to reduce costs,improve efficiency and increase revenue,so as to compete among the fierce competition.M Company is a modern food and beverage company integrating food research and development,production and processing,food and beverage management services,logistics distribution and cold chain transportation.Its success is inseparable from its efforts in cost control,but in the face of the current fierce competitive environment,M Company's problems in logistics cost accounting and control are also increasingly apparent.Based on the application of Activities-based Cost(ABC)and Statistical Process Control(SPC)in the logistics cost management of M Company,this paper first introduced and analyzed the current situation and the existing problems of logistics cost accounting and control in M Company.Secondly,using ABC and SPC,the model of ABC for logistics cost accounting and the model of applying SPC in purchasing process are established.The logistics cost data of M Company is substituted into the above two models.Through the analysis of the relevant data obtained,it is concluded that ABC is superior to traditional costing,and SP.C is superior to traditional cost control,which is an effective method for cost control in most companies in our country at present.Finally,according to the conclusion analysis of ABC and SPC,corresponding cost control measures are put forward.This paper calculated the logistics cost of M Company through ABC;and obtained the composition of its logistics cost and the amount consumed.The results show that the logistics cost accounts for a large proportion of the distribution of product costs,indicating that the company should pay more attention to its logistics cost and avoid the phenomenon of"logistics iceberg theory".At the same time,it can be seen from the application results of statistical process control method that in the procurement process,attention should be paid to various links such as internal product receiving,transportation,storage and distribution.Communicate and negotiate with suppliers in time,analyze and find out the reasons,and take corresponding measures to ensure the quality of purchased raw materials.Research shows that food and beverage companies must conform to the trend,strictly control logistics costs and obtain higher profits if they want to survive in the competition.In conclusion,the research results of this paper can provide useful reference for the control of logistics costs of food and beverage companies in China.