Logistics Cost Control Of Automobile Enterprises In China Analysis

With the rapid popularization of the concept of logistics cost management in China in recent years,for a long time,the status quo of China’s production enterprises to focus on production,light circulation has been changed.The ratio of logistics cost to total production cost in automobile manufacturing industry is directly related to the profit and competitiveness of enterprises.As a rising emerging industry,the logistics industry is the new economic growth point and the "third profit source" in the future.With the reform and opening up,in the environment of fierce competition in the market,it is less and less possible to gain profits simply by reducing the sales price of products in order to increase the sales volume,followed by the profit bottleneck of the automobile manufacturing industry,which has failed to make China’s automobile industry achieve long-term development and economic progress.However,the rise of logistics cost theory in our country has made automobile manufacturing enterprises see the dawn.Compared with developed countries,the logistics cost management level of automobile production enterprises in China has a big gap,which directly affects the profitability and competitiveness of automobile enterprises in China.Therefore,it is necessary to be broad the logistics cost management quality of automobile manufacturing enterprises.The main content of this paper is the logistics cost control of automobile manufacturing enterprises.On the one hand,the article introduces background information,target and significance sense meaning,and then states the current situation of logistics cost control at home and abroad.This paper introduces the related logistics cost management theory and establishes the basic framework of the full text,then analyzes the logistics cost structure of China’s automobile manufacturing enterprises in detail,and improves and optimizes the accounting system of China’s automobile enterprises by activity-based costing.Second part is the focus of this article,W car companies,for example,A model of W car companies first production logistics process were analyzed,and the application of homework cost accounting method,the process of the logistics cost,then analyze the cost calculation results,thus W car companies in logistics cost management problems,put forward the corresponding improvement measures.At last,this paper puts forward the summary and the limitation of this paper.