《Analysis of the logistics cost control equipment manufacturing industry（分析物流成本控制装备制造业）》由会员分享，可在线阅读，更多相关《Analysis of the logistics cost control equipment manufacturing industry（分析物流成本控制装备制造业）（13页珍藏版）》请在金锄头文库上搜索。
1、1Analysis of the logistics cost control equipment manufacturing industryPaper Keywords: cost control, logistics equipment manufacturing industry Abstract: Abstract: Chinas equipment manufacturing industry has long been the emphasis on production flow, resulting in a huge logistics costs. How to redu
2、ce logistics costs and enhance their efficiency, cost control and how to strengthen its equipment manufacturing industry is facing a major management the problem. Accordingly, in the analysis of logistics cost control status of equipment manufacturing industry and its problems on the basis of in-dep
3、th study of the logistics cost control methods, and summarizes the cost of logistics equipment manufacturing method of the target control measures to be taken. For a long time, people and equipment manufacturing logistics activities are generally paid insufficient attention to cost management and ba
4、ckward, but the transport, warehousing and other logistics costs of foreign payments be singled out, the entire production 2process in many aspects of the logistics costs are mostly included in the cost of production, resulting in logistics costs in the financial books are not a true reflection. In
5、the absence of careful cost of logistics analysis and research, it is difficult from a logistics costs and logistics cost management, identify problems, is not conducive to rationalization of logistics and economic efficiency, directly affect the economic efficiency of enterprises, strengthen the lo
6、gistics equipment manufacturing cost management, especially the modern cost management model into the logistics cost management, not only the formation of new logistics cost management, the implementation of effective logistics cost accounting and control, and logistics costs can eliminate blind spo
7、ts, and then continue to reduce logistics costs, to improve economic efficiency. 1 meaning the cost of the equipment manufacturing industry and characteristics of the logistics 1.1 the meaning of the equipment manufacturing industry logistics costs Equipment manufacturing logistics costs generally i
8、nclude: supply, storage, handling 3and sale of part of salaries and welfare costs; the costs of procurement of production materials, such as transportation fees, insurance, travel procurement staff, reasonable wear and tear costs; product marketing costs such as advertising and promotion; warehouse
9、storage fees, such as warehouse maintenance fees, handling fees; the equipment, warehouse depreciation charges; and logistics information costs, loan interest and recovery of waste occurred logistics fees. 1.2 Characteristics of the cost of logistics equipment manufacturing industry 1.2.1 The multip
10、lier effect of Logistics cost is similar to the lever principle in physics, logistics cost reduction through some of the fulcrum, you can get double the sales growth. If sales of 500 million, the logistics costs of 50 million, then the logistics cost reduction 5 million, not only directly produce 5
11、million profit, but because of logistics costs accounted for 10% of sales, it indirectly benefits 500,000, which is the multiplier effect of the logistics cost reduction. 41.2.2 implied Research at the initial stage of Chinas logistics, logistics costs and logistics cost management theory and practi
12、ce, there are many vacancies at present there is no cost of logistics equipment manufacturing accounted for separately, at most only the transport, warehousing and other logistics costs of foreign payments singled out, and in the course of the entire operation, many of the logistics aspects included
13、 in the cost of most of the production cost and therefore can not clear the equipment manufacturing industry logistics costs. 1.2.3 Dispersion Logistics costs arise not simply focus on one or several functional departments, but across all involving the flow of goods and equipment manufacturing indus
14、try the scope of activities, including procurement, production, sales and other related departments because of the logistics costs arise and the flow of goods closely related to the flow of goods across the range of the many functions of the equipment manufacturing sector, which makes logistics cost
15、s, in the form of scattered trend. 52 equipment manufacturing logistics cost control problems 1 pair of no breakdown of the logistics cost accounting Logistics and financial accounting system in the equipment manufacturing industry is not a separate project, the company is largely based on the class
16、ification of financial statements, the cost is divided into production costs and sales costs, logistics costs and cost of sales mix, according to China in August 2001 promulgated the The concept of logistics, including supply logistics, production logistics, distribution logistics, recycling logistics, waste streams and other links, each link has a corresponding logistics costs. logistics distribution logistics is a par
