Logistics cost management thesis

Logistics cost management is to manage logistics through cost, the object of management is logistics rather than cost, logistics cost management can be said to be the cost as a means of logistics management methods. Here is the logistics cost management thesis that I have organized for you for your reference.

Logistics Cost Management Thesis Sample 1: Modern Logistics Management and Cost Discussion

The continuous development and improvement of the market economy promotes competition among enterprises, and various enterprises are increasingly focusing on the management of logistics. With the continuous strengthening of the awareness of enterprise logistics management, in order to enhance the logistics enterprise more effective management efficiency and management quality, they first need to think about is to reduce the logistics cost of the enterprise. Strengthen the logistics management of logistics enterprises, reduce the cost of enterprises, help to promote the better development of China's enterprises. However, in the current management of logistics enterprises, there are a lot of problems, which need to strengthen the management of logistics enterprises, so as to put forward targeted countermeasures to solve the problem and reduce the cost of enterprises.

Overview of modern logistics management and logistics costs

(a) Modern logistics management

Modern logistics is mainly a link established between the demand body and the supply body, by overcoming the barriers of time and space, to achieve the services of a rapid and effective flow of economic activities between the goods of a process. Modern logistics is mainly for the convenience of customers, so that customer satisfaction is its service purpose. Modern logistics is composed of a variety of elements **** with the composition, specifically including storage, packaging, transportation, loading and unloading, circulation processing, information and other aspects of the elements. Modern logistics activities adhere to provide customers with high-quality service and satisfaction for the purpose of selecting the services that customers can accept to realize the smooth progress of logistics activities. Compared with traditional logistics, modern logistics has many advantages that traditional logistics does not have, specifically in the following aspects: first, modern logistics is conducive to saving the time of commodity circulation; second, modern logistics helps the smooth progress of modern trade; third, modern logistics helps to ensure the shortening of the space of the economic links; fourth, modern logistics helps the saving of the social inventory; fifth, modern logistics helps to realize the reduction of circulation costs and reduce the cost of logistics.

(B) the composition of enterprise logistics costs and accounting

Logistics costs refers to the monetary performance of live labor and physical labor consumed in logistics activities, which is the sum of all costs consumed to complete the entire logistics activities. According to the control and management of logistics costs, logistics costs include four aspects of manufacturing enterprise logistics costs, logistics costs of logistics enterprises, social logistics costs and logistics costs of commodity circulation enterprises. According to the national regulations on enterprise logistics, the total cost of social logistics in China includes all the costs incurred by the value changes in all processes of circulation, production and consumption, as well as the entity of goods. The enterprise logistics cost accounting, the first need to determine the object of accounting. According to the different characteristics of the logistics activities of different enterprises, the object of logistics cost accounting is not the same, the object of cost accounting is based on the actual situation and determine the different. Secondly, it is necessary to establish the relevant logistics cost accounting accounting system; logistics cost accounting system refers to the different characteristics of the enterprise and the specific management situation, and then in the case of ensuring that the enterprise's financial accounting will not be affected, in the corresponding cost account for the establishment of secondary accounts, so as to ensure that the logistics cost of the second level of accounting independently.

Problems in logistics management

(a) The overall operational efficiency of logistics is low

In the current process of enterprise logistics management, there is a low overall operational efficiency. As far as retail enterprises are concerned, the relatively low operational efficiency of logistics mainly refers to the problem of high out-of-stock rate of commodities. According to Roland Berger's "The Roland Berger Strategy Consultants.

According to a market survey conducted by Roland Berger

and the China Chain Store Management Association (CCMA) on 12 large-scale retail outlets in 5 retail chains in 3 cities in China, we have learned that China's terminal out-of-stock rate is about 7% higher than that of the international market, and that China's out-of-stock rate stays at about 10%. According to the specific sales characteristics of the retail enterprise, goods out of stock is easy to cause all kinds of inconvenience to consumers, cause consumers emotional dissatisfaction, and ultimately lead to a large number of enterprises to reduce sales, is not conducive to the enterprise to obtain profits. According to incomplete statistical data, the domestic supermarket chain because of commodity out of stock caused by the economic loss can reach 83 billion yuan each year.

(ii) Unified distribution rate is not high

In addition, logistics companies also have a distribution rate is not high. In terms of the current development status of China's retail industry, they have not formed a unified distribution system and distribution system, thus reducing the overall distribution efficiency. In addition, in the retail industry, many vehicles and warehouses do not give full play to their value, there is a high rate of empty vehicles, which is likely to cause a large amount of waste of movement force, resulting in slow delivery. In addition, the scale of retail enterprise distribution is generally small, now put into operation many distribution centers are not up to the actual needs of the economic distribution scale, coupled with the transport are distributed by the branch, which is prone to transport the line of unreasonable problems, which leads to an increase in urban traffic pressure.

Countermeasures to strengthen the control of enterprise logistics costs

(a) the implementation of efficient distribution

To strengthen the control of enterprise logistics costs, it is necessary to strengthen the efficiency of the distribution of enterprises to achieve the reduction of enterprise costs. Enterprises should be reduced from the number of transport processing, through the rational arrangement of vehicle transportation and improve the efficiency of loading, to ensure that the means of delivery of the best, so as to ensure the reduction of logistics costs. In addition, but also focus on the efficiency of the distribution, enterprises need to make full use of the empty car, the rational use of vehicles, but also need to strengthen the goods in the delivery of the situation on the way to understand and control.

(B) with the help of modern information management systems

The traditional manual management mode by the constraints of a variety of factors, is not conducive to ensuring the optimal control of each link. Therefore, with the help of modern information management system is conducive to the timely summary of data, and do a good job of related analysis, so as to control costs. At the same time, it can also ensure that a variety of different operations are carried out quickly and effectively.

Conclusion

Through the analysis of this paper, we understand that through the implementation of efficient distribution and the use of modern information management systems, can effectively control the cost of logistics management. I believe that the analysis of this paper can be a modern logistics enterprises to save costs have a certain guiding significance.

Logistics cost management thesis sample 2: analysis of enterprise logistics cost management

Abstract: With the globalization of the economy and the rapid development of science and technology, modern logistics management has become a new way for enterprises to reduce costs, create profits and improve economic efficiency. Logistics cost management is to manage logistics through the cost, the object of management is logistics rather than cost, logistics cost management can be said to cost as a means of logistics management methods. Modern logistics concept has been introduced into China for more than 20 years, but because logistics cost management includes a wide range of content, involving costing, inventory management, the establishment of modern information systems and other aspects of the problem, at present, China's logistics cost management, especially in the study of enterprise logistics cost management is still in many weak links.

Keywords: enterprise logistics cost management; status quo analysis; improve the idea

The so-called logistics cost management, is to manage logistics through the cost, that is, the object of management is logistics rather than cost, logistics cost management can be said to be the cost of logistics management as a means of means. Cost as a means of logistics management is because, first, the cost can truly reflect the real state of logistics activities; second, the cost can become the evaluation of all activities *** with the ruler. As far as the first point is concerned, once the cost to master logistics activities, logistics activities on the method of the difference will be in the form of cost differences clearly manifested. As far as the second point is concerned, using cost as a unified yardstick to evaluate various activities can put activities of different nature into the same occasion for comparison, is a new way of thinking for effective management of logistics. The purpose of logistics cost management is the control and reduction of logistics costs.

I. Analysis of the current situation of logistics cost management

1. The internal logistics system has not been rationalized

Although many enterprises have reformed their own logistics system, but it is not really rationalized, the system design lacks of science, foresight, and the development of social logistics and division of labor is not coordinated, and there is no supply chain from the perspective of the integration of the logistics of supply, production, and sales. Logistics, under the framework of functional system or linear functional system, is still divided into blocks and departments. Logistics integration of the organizational structure is still difficult to achieve the goal, the construction of the enterprise logistics center there are still many difficulties, internal distribution is difficult to achieve.

2. Traditional logistics services have not been able to adapt to the production and operation mode of modern enterprises

Currently, due to the intensification of competition, enterprises are more and more inclined to a large number of customized production, logistics requirements also tend to implement the implementation of multi-batch, small batch distribution and timely distribution. The majority of enterprises are only attempting to reduce logistics costs on the basis of the past logistics system, has not yet been established to adapt to the modernization of production operations of the logistics system to adapt to the requirements of the multi-batch, small batch logistics and timely delivery, resulting in materials can not be immediately entered into the production line, finished products can not be instantaneous circulation, increasing the enterprise's logistics costs, reducing the overall profitability.

3. Logistics awareness, backward concept

The focus of the development of enterprise discussions are usually on the production field, and the lack of attention to logistics, ? Large procurement, small wholesale? The company's business model is based on the concept of "big purchasing, small wholesaling". Heavy commercial flow, light logistics? The concept of the people's minds still have deeper traces. Enterprises' understanding of logistics is mostly limited to low value-added services such as transportation and warehousing, and there is a lack of due understanding of high value-added services such as logistics system design, logistics rationalization and development of information systems. No modern logistics awareness has been established, and it is not fully recognized that modern logistics management is an important means to reduce the total cost of production and enhance the competitiveness of enterprises. What is more serious is that Chinese enterprises lack of modern logistics is the ? The third source of profit? The concept of logistics is not viewed as the key to optimize the production process, strengthen the market operation, and logistics activities placed in a subordinate position, most enterprises will be warehousing, transportation, loading and unloading, handling, purchasing, packaging, distribution and other logistics activities dispersed in different departments, without the inclusion of a department of logistics activities to carry out systematic planning and unified operation and management. In addition, there is a huge gap between the service consciousness of logistics and developed countries. The logistics structure system established by the enterprise is based on its own logistics concept, backward concepts will inevitably lead to the backward logistics system and logistics management, of course, there is no way to talk about reducing logistics costs.

Second, improve the thinking of logistics cost management

1. Logistics rationalization

Logistics rationalization is to make all logistics activities and logistics facilities tend to be reasonable, in order to obtain the best possible logistics services at the lowest possible cost. According to the theory of logistics cost benefit backlash, the cost of logistics activities are often the cost of this and that, if not considered comprehensively, will inevitably lead to an increase in logistics costs, resulting in a great waste of logistics costs. For an enterprise, logistics rationalization is a key factor in reducing logistics costs, which is directly related to the overall efficiency of the enterprise, but also the overall goal of logistics management. Rationalization of logistics should be based on the actual situation of the enterprise logistics process to design, planning, can not be simple, one-sided emphasis on a certain part of the reasonable, effective, cost-saving, but must be considered systematically.

2. Improve the speed of logistics

Logistics speed is an important factor affecting logistics costs. Improve the speed of logistics, save time resources, can reduce the occupation of funds, shorten the logistics cycle, reduce inventory costs, so as to save logistics costs. Fully embodies the ? Time is money? Improve the speed of logistics can start by improving the speed of each logistics subsystem, for example, to improve the speed of procurement logistics, improve the speed of production logistics, improve the speed of sales logistics, to shorten the entire logistics cycle, improve capital utilization.

Third, improve the logistics cost management ideas

1. Establishment of a modern enterprise logistics organizational structure

To fundamentally solve the problem of fragmentation of logistics functions within the enterprise, logistics activities are difficult to coordinate the problem, we must start from the transformation of the enterprise's organizational structure, the establishment of a modern enterprise logistics organizational structure. At present, the enterprise logistics organizational structure mainly has several options: First, the traditional organizational structure model. Basically, it is based on the traditional functional specialization division of labor, set up departments according to the function, and logistics activities are actually scattered in each related professional activities, coordinated by the higher authorities. In the functional division of labor, all logistics functions are directly supervised and managed by the purchasing, manufacturing, finance, marketing and other departments, which is simple and direct. But in practice, each department may start from their own interests, it is difficult to make the operation of the logistics system coordinated, the whole logistics activities of the enterprise lack of connection, prone to the phenomenon of disconnection. Second, the functional collection type organizational structure. Is based on the traditional, the integration of logistics functions within the professional sector, so that logistics activities in the organization to highlight, in order to facilitate the planning, control and coordination of various departments. This organizational structure for the external environment is more stable, the use of conventional technology, the importance of internal operational efficiency, the professional quality of the staff is not high in small and medium-sized enterprises are more suitable.

2. Build a highly efficient logistics system

According to the theory of cost-benefit reversal of logistics, the key to reducing logistics costs from the logistics of the whole to consider, rather than unilaterally emphasize a link. That is to say, to link the various aspects of logistics as a logistics system for the overall design and management of the best structure, the best with the best to give full play to its system functions, efficiency, to achieve the overall rationalization of logistics. The logistics system includes all activities related to logistics such as commodity replenishment, warehousing, storage, inventory management, logistics operations, shipping, distribution and information management. Obviously, for improving the quality of logistics, accelerate the speed of logistics, reduce logistics costs, reduce unnecessary waste and loss, thereby reducing the logistics costs of the entire enterprise, the enterprise to build a logistics system and make it operate efficiently is its essential means.

References:

[1] Zhang Kun: "Try to analyze the Wal-Mart logistics information system of internal control mode", "Logistics Technology", 2004, No. 3

[2] Fu Guilin edited the "logistics cost management" China Materials Press, January 2004, 1st edition

[3] Pan Jinhua: "Self-control master Haier," Global Supply Chain, Issue 5, 2004

[4] Wei Lin: "Building a social logistics imperative", China Information News, March 11, 2003

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