Calculation of storage and transportation cost

The development of modern logistics science has brought huge economic benefits to the development of enterprises. Logistics is known as the "third profit source", so it has been highly valued by enterprises. As an important link in modern logistics system, warehousing activities involve many disciplines such as logistics management and technology, and play an important role in maintaining the smooth reproduction of enterprises. In the fierce competition, whoever takes the lead in scientific warehouse management will win the competition.

Warehousing is an activity aimed at changing the time state of "things", thus overcoming the time difference between production and demand and obtaining better utility. Storage cost refers to the monetary expression of materialized labor and living labor consumed in logistics activities. Logistics activities are accompanied by various expenses. The task of warehousing cost management is to get the right amount of inventory at the right time and place at the lowest cost.

The composition of logistics warehousing cost includes the following aspects: warehousing holding cost, ordering or production preparation cost, out-of-stock cost and in-transit inventory holding cost.

Modern storage is a necessary condition to ensure the smooth progress of social reproduction and the guarantee for the country to meet urgent and special needs. It is an important condition for balancing market supply and demand and stabilizing prices. It is an important part of material supply and marketing management. It is an important means to maintain the original use value of materials. But warehousing requires a certain cost. Therefore, the storage cost should be carefully calculated, analyzed and controlled.

First of all, the calculation of storage cost is divided into the following two types:

1. Storage expenses are divided into: storage handling fee, storage storage fee, labor fee, storage management fee, interest on storage occupied funds, etc.

2. According to the warehousing items, the warehousing expenses are divided into: warehousing lease fees, warehousing storage fees, material consumption fees, loading and unloading fees, warehousing management fees, etc.

For example, the following companies calculate warehousing costs by warehousing items:

Compared with the method of calculating the cost according to the table, this method can further find out the crux that hinders the rationalization of warehousing, and can calculate the standard warehousing cost to determine the rationalization goal.

Second, the cost analysis of warehousing should be analyzed from five aspects: acquisition cost, warehousing cost, out-of-stock cost, economic bulk order and insurance reserve.

1, acquisition cost, acquisition cost refers to the cost of acquiring inventory. Acquisition cost can be divided into order cost and purchase cost. The former refers to the cost of obtaining orders, which is related to the number of orders, and the latter is the value of the inventory itself. Therefore, the acquisition cost is:

Tca=F 1+KaD/Q+DU

= fixed cost of ordering+variable cost of each order * annual demand/quantity of each order+quantity of each order.

2. Storage expenses Storage expenses refer to the expenses incurred by enterprises to maintain inventory, such as storage expenses, handling fees, insurance premiums, interest on occupied funds, etc. Storage cost can be divided into two parts: variable cost and fixed cost. The former is related to the inventory quantity, while the latter has nothing to do with the inventory quantity. So the storage cost is

TCc=F2+KcQ/2

= fixed storage cost+variable storage cost per unit /2

3. Out-of-stock cost refers to the loss caused by the inability of inventory to meet the needs of production and business activities, such as sales loss, reputation loss, extra expenses for emergency procurement, etc. Therefore, the out-of-stock cost is:

TCs=TC-Tca-TCc

= Total cost-storage cost-acquisition cost

4. The basic model of economic batch, the assumptions of the most basic economic batch model: ①. Enterprises can replenish inventory in time, regardless of the cost of shortage; 2. Centralized delivery; (3) The unit price of inventory remains unchanged, regardless of cash and discount.

TC=

=TCa+TCc

=(F 1+KaD/Q+DU)+(F2+KQ/2)

If F 1, d, F2 of the total cost remain unchanged, the total cost TC is completely determined by the ordering variable cost and the storage cost. The formula of the total cost related to the lot size is:

TC=KaD/Q+KcQ/2

When Ka, D and F2 are known constants, the size of TC depends on Q, and the calculation formula of economic lot size is KCQ/2 = KAD/Q.

KcQ*Q=2KaD

Q*Q=2KaD/Kc

5. Insurance reserve. The above economic lot size models all assume that the supply and demand of inventory are stable and the demand for the same day remains unchanged. However, the actual situation is not entirely the case. Demand often changes, and the delivery time may be delayed for various reasons. The existence of these uncertainties requires enterprises to hold certain insurance reserves to prevent losses caused by delays and inventory shortages. At this point, the reorder point of the inventory is:

R=LD+B

= Inventory Time * Daily Average Demand+Insurance Reserve

The determination of the best insurance reserve is the balance between the loss caused by inventory shortage and the storage cost of insurance reserve. In order to minimize the total cost, the total cost formula is:

Total cost related to insurance reserve = out-of-stock cost+insurance reserve cost

Therefore, we should learn to control the quantity of stored materials. The control method is as follows: 1. Ordering control method of inventory. 2. Inventory cycle control rules. Thirdly, the ABC analysis control method of inventory.

We should try our best to rationalize the storage in the most economical way, and try our best not to let the storage time be too long, the quantity be unreasonable, the conditions be insufficient or excessive, and the structure be unbalanced.

In the continuous cycle of procurement, production and sales, inventory makes it possible for each link to be relatively independent of economic activities. Therefore, warehousing can adjust the changes between various links caused by the inconsistency of supply and demand varieties and quantities, so that all links of enterprise management such as procurement, production and sales can be connected with each other and play the role of lubricant.