How to analyze and control logistics cost

1, accounting method, statistical method or mathematical method can be used.

2. In practical work, there are comparative analysis, factor analysis and activity-based costing analysis, among which the most widely used technical methods are mainly index comparison and factor analysis.

1) comparative analysis method

This is a widely used analytical method in practical work.

The comparative analysis of logistics cost indicators generally has three aspects: the comparison between actual logistics cost indicators and planned indicators; Comparison between the actual logistics cost index in this period and the actual logistics cost index in the previous period; The actual logistics cost index in this period is compared with the advanced level in the same industry.

2) Factor analysis method

This method decomposes a comprehensive index into several interrelated factors, and calculates and analyzes the influence degree of each factor respectively.

The fluctuation of logistics cost is caused by many factors, which can be summarized into two categories: one is external factors and the other is internal factors.

3) Activity-based cost analysis method

Activity-based costing analysis is a new design idea of cost accounting system, and its basic principle is that products consume activities and activities consume resources. It believes that enterprises transform resources into foreign products and services through various activities, so activities are the intermediary of cost accounting.

Control method:

Strengthen inventory management and control inventory reasonably.

Implementing whole-process supply chain management to improve logistics service level

Reduce logistics cost through reasonable distribution.

Using logistics outsourcing to reduce logistics cost