Research On Logistics Cost Control Of Company A Based On Supply Chain

With the development of economic globalization,traditional logistics cost control methods can't satisfy the fierce market demand.With the in-depth research of supply chain management theory,supply chain management theory has been rapidly developed in recent years.Therefore,logistics cost control based on the supply chain has become a new breakthrough in reducing logistics costs.The logistics cost control based on supply chain breaks the limitation of traditional logistics cost control,it brings all the logistics costs involved in the enterprise into the research scope,analyzing the logistics cost as a whole,which has large significant for controlling the logistics cost of the enterprise.In this paper,we do research into manufacturing enterprise A,and take minimize the total cost of logistics as goal.Firstly,by sorting out the literature and works related to supply chain logistics cost,this paper expounds the concepts of related to logistics cost,analyzing the basic idea of logistics cost control and the method of enterprise logistics cost control.and it summarizes the organizational structure and logistics activity process of A company,and analyzes the main composition of logistics cost and enterprise logistics cost control current status of A company under the supply chain environment.Secondly,activity-based costing is used to work out the costs incurred in transportation,storage,logistics information,product packaging,loading,unloading,and handling of A company's logistics activities.Through the comparative analysis of the cost accounting results,problems which exist in the process act of logistic cost control of company A were found.Finally,in combination with the practical production situation,the corresponding control strategy and guarantee mechanism are proposed to achieve the lowest total logistics cost.In this paper,Mainly based on the internal supply chain of the enterprise,through the analysis of the whole network structure of the internal supply chain,by broadening the scope of logistics cost accounting,the enterprise logistics cost accounting under the supply chain environment,so as to effectively control the principle of benefit reversal in the process of logistics activities.In addition,activity-based costing which is used to replace the traditional costing method calculates costs,so that the indirect costs in logistics costs can be effectively distributed and the authenticity of costing information can be improved in some ways,so as to help enterprises control logistics costs.