What are the logistics costs of enterprises?

Logistics can be divided into production enterprise logistics and logistics distribution company according to different enterprise fields, and the corresponding logistics cost can also be divided into logistics distribution company cost and production enterprise logistics cost.

1. Cost Composition and Classification of Logistics Distribution Enterprises

The cost of logistics and distribution enterprises refers to the monetary expression of manpower, material resources and financial resources spent in organizing a series of activities such as commodity procurement, transportation, storage and sales, and its basic composition and classification are as follows.

1) Basic composition of logistics cost

(1) Labor costs, such as wages, bonuses, allowances, welfare expenses, etc.;

(2) Operating expenses, such as transportation and miscellaneous expenses, energy consumption expenses, depreciation expenses of facilities and equipment, insurance premiums, office expenses, travel expenses and reasonable consumption in the course of operation, such as loss of commodities;

(3) Financial expenses, such as loan interest paid, handling fees, capital occupation fees, etc.

(4) Management expenses, such as administrative office expenses, travel expenses and taxes;

(5) Logistics information fees, such as software and hardware fees, maintenance fees, etc.

2) Classification of logistics costs

Logistics cost can be divided into purchase cost, commodity storage cost and sales cost according to the circulation link where the cost occurs.

(1) Procurement cost refers to transportation fee, loading and unloading fee, loss fee, packaging fee, warehousing acceptance fee and fees charged by the transit unit.

(2) The cost of commodity storage refers to the cost of commodity transfer, handling, inspection, sorting, maintenance, management and packaging, as well as the loss of commodities.

(3) Cost of sales refers to packaging fees, handling fees, management fees, etc.

2. Composition and classification of logistics costs of production enterprises

Production enterprises mainly produce various products that meet the market demand. In order to carry out production activities, production enterprises must purchase relevant production factors and sell products at the same time. At the same time, in order to ensure product quality and serve consumers, production enterprises must also repair products and recycle waste products. Therefore, the logistics cost of productive enterprises refers to the transportation, packaging, storage, distribution and recycling costs in the process of supply, production, sales and recycling. Compared with circulation, the logistics cost of production enterprises is mostly reflected in the product cost of production, which is inseparable from the product cost. The basic composition and classification of its logistics costs are as follows:

1) Basic composition of logistics cost

(1) Labor costs refer to the wages, bonuses, allowances and welfare expenses of employees engaged in logistics work in enterprises;

(2) Procurement expenses, such as transportation expenses, insurance premiums, reasonable losses, travel expenses of procurement personnel, etc. ;

(3) Warehouse storage fees, such as warehouse maintenance fees and loading and unloading fees;

(4) Operating expenses refer to energy and material consumption expenses, office expenses, travel expenses, insurance premiums, labor protection fees, etc. In logistics activities;

(5) Maintenance and depreciation expenses of logistics facilities and equipment and depreciation expenses of warehouses;

(6) Product sales expenses refer to the logistics expenses incurred in the process of product sales. Such as transportation fee, insurance fee, handling fee, handling fee, storage fee and delivery fee. In sales activities;

(7) Logistics information cost, such as logistics hardware cost, software cost and maintenance cost. ;

(8) Financial expenses such as loan interest, handling fee and capital occupation fee in logistics activities;