Research on Enterprise Logistics Cost Management from the Perspective of Supply Chain
Abstract: In the current social development situation, the market competition environment is constantly changing, and there are fewer and fewer opportunities for enterprises to reduce operating costs in the development process. But from the perspective of supply chain, logistics cost management is undoubtedly a powerful way for enterprises to achieve secondary development. Through logistics cost management from the perspective of supply chain, enterprises can reduce cost input, enhance their competitiveness and finally achieve long-term development. On this basis, this paper mainly analyzes and discusses the logistics cost management mode of enterprises from the perspective of supply chain, and puts forward corresponding thoughts and opinions.
Keywords: supply chain perspective enterprise logistics cost management
With the development trend of economic globalization, great changes have taken place in the internal business environment of enterprises in all walks of life, and the scope and scale of enterprise logistics activities are expanding day by day. At the same time, it will inevitably increase the amount of capital investment. Under such fierce market competition, most enterprises have begun to take logistics cost control as the key point of enterprise management, and strive to take a longer-term view and transform the traditional simple cost operation mode into a comprehensive logistics cost management mode, which is the development and progress of enterprises. In this development situation, only by clarifying the management mode of enterprise logistics cost from the perspective of supply chain can we lay a solid foundation for the efficient development of enterprises in various industries in the future.
Considering enterprise logistics cost from the perspective of 1 supply chain
Logistics is an extremely important part for the development of enterprises, and gradually becomes an important driving force for the development of enterprises. Logistics itself has certain particularity and comprehensiveness, and belongs to a systematic activity form. In this process, the business models of upstream and downstream enterprises in the supply chain can be organically combined and analyzed from the perspective of business entities to make them more closely linked, and at the same time, the logistics cost expenditure data can be investigated. The investigation of logistics cost from the perspective of supply chain should be carried out from the following angles.
First, control the logistics cost of enterprises. From the perspective of supply chain, the logistics cost of an enterprise can be expressed as the cost of logistics activities and other expenses provided by enterprise accounting. In addition, it will also involve product distributors or raw material suppliers. In order to improve the economic benefits, many business operators will make the final logistics cost control more comprehensive and accurate by clarifying the changes in the amount and value of expenses between business entities.
Second, share the benefits and costs. The production mode of division of labor and cooperation leads to the imbalance of some activities in the supply chain nodes, costs and benefits. Only by paying attention to the evaluation of logistics cost from the perspective of supply chain can the benefits and costs be effectively shared among channel members, and all nodes in enterprise operation can be encouraged to carry out market activities more smoothly, comprehensively and scientifically from the perspective of supply chain.
Third, optimize and coordinate the supply chain partnership. In the process of evaluating logistics cost, if the actual consumption is supported by reliable data from the perspective of supply chain management, then the whole process of logistics cost management is calculated and controlled from the perspective of supply chain. For example, costs can be invested in products, channels and customers, and all kinds of products can be accurately reflected. At the same time, products, channels and customers can be optimized to build a good supply chain relationship mechanism.
Fourth, strengthen the internal logistics management ability and improve the competitive strength of the supply chain itself. Analyzing the logistics cost of the whole enterprise supply chain from a global perspective can coordinate the relationship among distributors, customers, suppliers and transporters, and gradually realize the seamless management of logistics operation chain, which can not only improve the competitive strength of supply chain, but also improve the logistics management level of enterprises.
2 Summary of the problems existing in logistics cost management of enterprises in China
Compared with developed countries, China's logistics cost is relatively high, and the logistics cost management of enterprises directly affects the acquisition of economic benefits of the whole enterprise. Therefore, the logistics cost management of enterprises is extremely important, especially there are still many problems in the current supply chain logistics cost management, which need to be further solved and dealt with. By summarizing and analyzing these problems, it is mainly reflected in the following aspects.
2. 1 Weak awareness of logistics cost control.
In recent years, more and more enterprises attach importance to the management and control of logistics cost, but some enterprises are still unable to analyze the implementation of logistics cost control from the supply chain level, which leads to the failure to improve the final level of logistics cost management and the existence of individual logistics costs. The root of these problems lies in the fact that enterprises do not understand the role of logistics cost management from the perspective of supply chain, and ignore the actual value of logistics cost management [1].
2.2 The logistics cost accounting system is not perfect, and the role of supply chain logistics cost control is easily overlooked.
Up to now, China still lacks a perfect and unified logistics cost accounting system and mechanism, fails to learn from the framework structure and management model based on logistics cost management, and is accompanied by problems such as lack of management system and control tools. At the same time, in the business development process of most enterprises, there are various problems such as inaccurate and unreasonable cost records in logistics activities, and even some enterprises directly ignore the role of logistics cost management at the supply chain level, which undoubtedly increases the difficulty of logistics activities among enterprises and cannot realize the management and control of the whole logistics process.
2.3 The concept of logistics cost management cannot adapt to the changing trend of supply chain management.
Under the previous management mode, enterprises could not implement unified logistics cost accounting, which led to only a few enterprises being able to complete the task of building a logistics cost management system from a global perspective. In addition, this decentralized management will also lead to the distortion of logistics cost information, and it is difficult to optimize the logistics process by using cost management methods, which will eventually lead to the low-cost strategy being formulated as a slogan and unable to be effectively implemented in practice, which is undoubtedly extremely unfavorable to the development of enterprises [2].
3. Analyze enterprise logistics process from the perspective of supply chain.
The so-called supply chain refers to planning in advance, and then realizing seamless connection between customers and suppliers through distribution, planning, warehousing and acquisition to meet the application needs of customers. Among them, logistics is a relatively systematic means of resource flow, which combines scientific management thinking and modern thinking, connects the upstream and downstream business entities of the supply chain, and finally obtains higher economic benefits [3].
Controlling the logistics cost of enterprises from the supply chain level will undoubtedly involve all aspects of logistics activities, affect the whole operation process of the supply chain system, and also relate to the actual consumption and expenditure of costs and expenses. In the final analysis, it is to reduce the total cost of forward and reverse from suppliers to customers. The so-called reverse cost refers to the logistics cost covering all aspects of warranty, recycling, after-sales, return and exchange. Forward costs include all costs of finished products, raw materials and intermediate products.
4. Analyze logistics cost management from the perspective of supply chain.
The essence of logistics cost management is to control logistics cost, and the most important thing is to reasonably control logistics activities among enterprises by means of cost control, which will directly affect the future economic benefits of enterprises, restrict their own competitiveness and play an extremely important role in the long-term development of enterprises. Therefore, we believe that enterprises should improve the supply chain cost management mechanism and build the corresponding management system according to the operation law and development trend of the supply chain, and finally provide corresponding guarantee and strong support for enterprise decision-making [4].
4. 1 Enhance internal staff's understanding of the value of physical cost management.
Every operation link and department of an enterprise should attach importance to the role of cost control to ensure that every activity can be implemented efficiently. Therefore, first of all, managers in enterprises should actively perform their duties, infiltrate the concept of logistics cost control into their work practice, and establish a more scientific logistics concept. At the same time, build a logistics cost control mechanism to meet customers' needs, cooperate with the external environment, and formulate a feasible logistics operation planning scheme, laying a foundation for enterprises to improve the internal competitiveness of the supply chain.
4.2 Based on the needs of supply chain management, build a systematic logistics cost accounting mechanism.
The market objectives of supply chain node enterprises are the same, and their logistics accounting methods need to be organically unified in theory. Through the analysis of the logistics cost accounting work of enterprises at this stage, we find a common problem, that is, to implement the work in their own ways. Based on this, core enterprises can choose to implement "the composition and calculation of enterprise logistics cost" at each node, and at the same time adhere to the principle of moderation and accuracy, take accounting resources as the data reference of logistics cost management, and then use other means to dig deep into hidden costs, and finally make the overall logistics cost control more complete [5].
In addition, we can also understand and master the important composition of enterprise logistics cost, which will be the basis and focus of logistics cost project management in the future, and we can also consider the payment form of logistics cost. On the basis of determining the scope of logistics, improve the level of logistics cost control, give full play to the role of logistics cost accounting mechanism, provide institutional guarantee for the implementation of logistics cost control, make logistics control behavior more targeted and standardized, improve the work efficiency of control process, and inject sustained impetus into the business development of the whole company.
4.3 Optimize the organizational model of enterprise logistics management
In the business development of enterprises, logistics cost management can be regarded as an important factor of other cost management, and it can be separated, and a systematic and integrated logistics cost management scheme can be constructed to gradually carry out all-round logistics cost management from a separate level.
We have reason to believe that in order to do a good job in logistics cost management from the perspective of supply chain, we must first make a good plan and grasp the train of thought, so that the whole enterprise can realize centralized control. When the conditions are ripe, the logistics cost management will be reorganized and constructed through a management mode similar to that of a self-financing branch until it is consistent with the management needs of the supply chain, and the goal of * * * warehousing and distribution * * * and logistics system investment * * * will be achieved.
4.4 Build a systematic logistics cost control mechanism
There are many factors and key points involved in the enterprise logistics system, and these mutually restrictive and influential systems are undoubtedly the source of power to promote the development and progress of enterprises. Therefore, in order to reduce operating costs, enterprises must keep up with the development trend of the times, realize the importance of implementing logistics cost management from the perspective of supply chain, think globally, and use measures such as cost budgeting, cost control, cost accounting and cost decision-making to make the final construction of logistics cost control system more in line with the development trend of enterprises.
In addition, the person in charge of the enterprise needs to organically integrate the enterprise cost management system with the logistics cost management system, realize seamless connection, clarify the management level of supply chain logistics cost, and gradually form a systematic control scheme, which will provide impetus for the long-term development of the enterprise, improve the internal management efficiency of the enterprise and enhance the competitive strength of the enterprise.
5 conclusion
To sum up, under the background of the rapid development of socialist market economy, more and more business leaders feel the competitive pressure within the industry, coupled with the development trend of global economic integration. If they want to be invincible in this social development situation, they must manage and control all aspects of enterprise development to make it more dynamic, thus providing them with endless power support. Through the analysis of many documents, it is found that in the development process of enterprises, most of them have already finalized the management model, and it is difficult to greatly reduce the input cost. However, logistics cost management from the perspective of supply chain is undoubtedly a new opportunity, so it is suggested to pay attention to this issue and clarify its important role from the perspective suggested in this paper, so as to lay a solid foundation for the stable operation of enterprises.
refer to
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On the Cost Constraint of Logistics Enterprises
Abstract: As a new service industry in recent years, the logistics industry has developed rapidly. However, the high logistics cost is the reason that people gradually realize. How to limit logistics cost has become an important reason that logistics enterprises need to consider. Limiting logistics costs can improve the economic benefits of enterprises, countries and society. According to the current situation of logistics cost restriction of logistics enterprises and the reasons of logistics cost waste, this paper puts forward how to reduce logistics cost from three aspects of storage cost, transportation cost and packaging cost in future operation.
[Keywords:] logistics enterprises; Logistics cost; Cost limitation
[]A[ article number]1005-6432 (2014) 49-0034-02
In recent years, with the development of computer network and e-commerce, the demand of enterprises for logistics has increased, and the understanding of the importance of logistics has gradually deepened, and logistics enterprises have emerged. Specifically, a logistics enterprise is an operating organization that provides logistics and logistics support services for customers and produces an intangible product logistics service. The living labor and materialized labor consumed by logistics enterprises in the process of providing services constitute the logistics cost of enterprises. However, due to the rapid development of the logistics industry, enterprises failed to effectively manage and restrain the operating costs in time, resulting in serious cost waste and affecting the economic benefits of enterprises. Therefore, how to strengthen cost control and reduce logistics costs has become an important reason for logistics enterprises to consider.
1 concept of logistics cost
Logistics cost includes narrow sense cost and broad sense cost. The logistics cost mentioned above is logistics cost in a narrow sense. Logistics cost in a broad sense is logistics cost plus customer service cost in a narrow sense. In reality, enterprises often lose existing customers and potential customers because of the low level of logistics service, which leads to customer dissatisfaction. The loss caused by this situation is the cost of customer service. Unless otherwise specified, the logistics costs mentioned in this paper are all logistics costs in a narrow sense.
2. The current situation and existing reasons of cost constraints of logistics enterprises
2. 1 Status of Cost Constraints of Logistics Enterprises
With the continuous development of China's market economy, market competition is becoming more and more fierce, and the price comparison of the same goods between merchants is becoming more and more fierce. In order to ensure profits, enterprises began to consider how to reduce costs, and third-party logistics, a systematic and all-round logistics product provided by contract, can help enterprises reduce inventory and transportation costs and become enterprises? The third source of profit? . However, China's third-party logistics is still in its infancy, and there is still a big gap with foreign countries. From the relationship between logistics cost and GDP, logistics cost accounts for a large proportion of GDP. From 2004 to 20 10, the proportion of social logistics expenses in China's GDP was 18.8%, 18.6%, 18.3%, 18.4% and1respectively.
2.2 The reasons for the existence of cost constraints in logistics enterprises
First, in China, the logistics industry, as a new service industry, has developed rapidly in recent years. Small, scattered, poor and weak? The theme pattern restricts the promotion of the overall competitiveness of the industry; Lack of scale effect, many advanced logistics systems have not been really introduced and used, and most logistics enterprises have not realized the importance of logistics costs, so logistics cost constraints have not been well implemented; Secondly, the accounting standards of logistics cost are not uniform, and the lack of unified statistical caliber is not conducive to managers' evaluation of logistics enterprises' operating performance, management efficiency and development prospects, thus restricting the development of logistics enterprises; Third, the unreasonable layout of logistics enterprises leads to high logistics costs.
3 Causes of cost waste of logistics enterprises
3. 1 Waste of logistics cost caused by the product itself
The packaging, loading and unloading, transportation, storage and distribution of products all constitute the logistics cost, so the product itself has a great influence on the logistics cost. First of all, product value has a direct impact on logistics. The higher the product value, the higher the requirements for the transportation process, which will increase the logistics cost accordingly; The lower the product value, the lower the logistics cost. However, the value of the product should also be treated dialectically with the weight of the product. For example, coal, sand and other products have low value but heavy weight, so the transportation cost is higher; Jewelry and high-tech products are of high value and light weight. The transportation cost of these products is low, but the storage cost is high, which will also increase the logistics cost.
3.2 Waste caused by unreasonable logistics arrangements
Logistics rationalization is to make logistics equipment and all logistics activities tend to be reasonable. This has played a vital role in saving logistics costs for logistics enterprises. Rationalization of logistics can improve logistics efficiency, reduce the unreasonable occupation of funds and resources, shorten the working cycle, and thus save logistics costs. The rationalization of logistics is related to the benefit of enterprises, and it is an aspect that managers should pay attention to. Logistics enterprises should pay attention to the arrangement of logistics routes and the means of transportation used to avoid duplication or circuitous routes, resulting in waste of time and cost; Unreasonable arrangement of transportation modes will also bring unnecessary troubles to logistics, cause damage or loss of goods, or increase transportation costs, resulting in cost waste.
4 logistics enterprise cost control strategy
4. 1 Reduced storage cost
Warehousing is the storage and custody of goods entering the warehouse. Warehousing is an important link in the logistics process. A good storage environment can prevent products from being damaged or deteriorated, not only reduce unnecessary manpower and material resources, but also reduce economic losses, win the trust of customers and maintain long-term cooperative relations. To reduce the logistics cost, we must store it reasonably, including the following aspects: ① First-in, first-out principle. The first-in-first-out principle means that the products that are put into storage first are issued first. It is to prevent the deterioration, loss and aging of inventory goods due to long storage period, especially those with short shelf life; (2) Classification of goods: similar goods can be stacked together, inflammable and explosive goods can be placed separately, and the storage location of goods can be determined according to the frequency of purchase and delivery; (3) mark the type and quantity of goods. This will make it easier for staff to find goods and improve work efficiency.
Goods will inevitably wear and tear during storage, and logistics enterprises should do a good job in maintaining goods: First, strictly check and accept the goods in storage. Understand the quality and storage requirements of the goods when they are put into storage for acceptance. Then arrange a suitable storage warehouse to avoid the goods that can interact with each other and store them in a warehouse. At the same time, do a good job of moisture prevention, limit the temperature of the warehouse, check the goods regularly, and adjust them in time if there is any reason to ensure the quality level of the goods. Secondly, do a good job of recording the goods in and out of the warehouse, and count the goods regularly to prevent the goods from being lost. Finally, do a good job in cleaning the warehouse to avoid pests and mice from harming the goods.
4.2 Reduce transportation costs
Transportation costs account for a large proportion in logistics costs, which restricts transportation costs, ensures the safety and speed of transportation, and meets the requirements of rationalization of transportation costs. The choice of transportation tools, the rationalization of loading function and the choice of transportation route all determine the transportation cost.
The characteristics of goods such as shape, price, delivery date and delivery place determine the choice of transportation mode in the logistics process, and the transportation mode should ensure economy, safety and timeliness. Therefore, the choice of transportation mode should be based on the characteristics of goods and the requirements of logistics timeliness, and choose cheap transportation mode under the condition of ensuring that the goods are not damaged. Reasonable loading mode can improve the loading level, make full use of the loading volume and limit the loading capacity, and reduce the transportation cost. The rationalization of loading methods includes: ① light and heavy loading, which combines goods with large weight and small volume with goods with small weight and large volume to improve transportation efficiency; (2) Disassembly and transportation. Goods that are bulky, difficult to load and unload and easily damaged may be unpacked and packaged separately; (3) Intermodal transportation, reducing empty load, arranging return goods after the goods are delivered to the destination by means of transport, and reducing transportation costs.
When choosing transportation routes, logistics enterprises should collect more route information and choose reasonable transportation routes, which can not only reduce transportation costs, but also save time. Route optimization strategies include: ① chart analysis. Mark the place where the goods are shipped out, the place where they are shipped in, the transportation volume and the distance between the two places on the map. Then according to the principle of nearby supply, the commodity transportation plan is made on the map, and it is constantly adjusted to make the transportation route shortest. Finally, fill the results into the balance sheet of commodity transportation. (2) table operation method. Solve the transportation scheme with the lowest total freight on the table, and then adjust it continuously to find the scheme with the lowest total freight. ③ mileage saving method. According to the delivery location of each customer, a tour route is combined, and the distance of such a route must be less than the distance of delivering goods to each customer separately.
4.3 Reduce packaging costs
When designing packaging, we should consider the shape and characteristics of the goods to ensure that the goods will not be damaged during transportation. When selecting packaging materials, low-cost, lightweight, environmentally friendly and recyclable materials should be given priority to reduce packaging costs, and packaging materials can be reformed and innovated to use cheaper materials for packaging.
In packaging operations, packaging size standardization can mass-produce packaging materials, reduce unit packaging material costs and improve work efficiency. Large-scale use of mechanical packaging, mechanical operation is labor-saving and time-saving, which can greatly improve work efficiency and reduce labor wage costs, thus reducing packaging costs.
4.4 Reduce processing costs
Improving loading and unloading operations includes: ① reducing loading and unloading times. Loading and unloading occurs frequently in the process of logistics, and high-frequency loading and unloading will not only increase the logistics cost, but also cause certain damage to the goods; (2) Reduce substances irrelevant to the use of the goods themselves, otherwise, in the process of repeated loading and unloading, invalid loading and unloading will be formed, resulting in a waste of loading and unloading expenses. ③ packaging rationalization. The packaging materials should be as light and thin as possible, and the packaging should be simple and practical, so as to reduce the labor output to the packaging during loading and unloading.
5 conclusion
With the development of logistics enterprises, the cost constraint of logistics enterprises has become a problem that must be solved. This paper introduces the concept of logistics, analyzes the present situation and existing reasons of the cost constraint of logistics enterprises, and analyzes the reasons for its formation, and advances some methods for solving the reasons. This paper expounds how to reduce logistics costs and improve enterprise benefits from the perspectives of warehousing, transportation, packaging and distribution. The conclusion is that there are great reasons for the cost constraints of logistics enterprises in China, which are related to the fact that China has not yet formulated corresponding policies and laws, and also related to our lack of the concept of cost constraints. Therefore, it is necessary to increase the awareness of cost constraints, analyze the causes of cost waste, and analyze how to reduce costs from the perspectives of warehousing, transportation, loading and unloading, packaging and distribution, so as to reasonably improve efficiency and reduce costs in this series of chains.
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