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| Flow supply chain management is entering into the new century, the enterprise in order to an effecti |
| Flow supply chain management is entering into the new century, the enterprise in order to an effective way to better adapt to the global competition, is a kind of new management mode. Since twentieth Century 60, logistics enterprises have a more in-depth understanding of defect related financial cost management of the logistics cost. From the process of product distribution, occurring during this process cost is often measured single logistics function cost, such as storage and transportation cost, it can not cover the whole process including the cost of. Supply chain logistics cost called, refers to various kinds of economy and the specific enterprise in the supply chain of the whole process and product logistics related consumption. Supply chain logistics management as a symbiotic type of logistics management, stressed that the members of supply chain through mutual cooperation, further improve the operation efficiency of logistics enterprises. Logistics and supply chain management is entering into the new century, the enterprise in order to an effective way to better adapt to the global competition, is a kind of new management mode. With the economic globalization, the logistics of the scope has been extended and expanded, each enterprise's ultimate purpose is to more to reduce logistics costs, create higher value-added logistics. Supply chain logistics cost includes the whole process of the enterprise in supply chain operations, including important following several aspects: firstly, the product logistics cost. This part of the cost is mainly refers to the enterprise from raw material procurement to purchase items such as square, all kinds of logistics cost involved in the whole process of product circulation; secondly, the enterprise internal logistics cost. This mainly refers to the production produced from the formation of enterprise products, transport packaging to the completion of the sale in the cost, in this part of the sales contract is concluded through sales as the main standard; thirdly, product sales and logistics costs. Mainly includes the sales of the company's packaging, delivery, distribution and other costs; fourth, recycling logistics costs. Mainly refers to the enterprise in order to achieve the purpose of better use of products, manufacturers to recover the cost of container etc. from customer there; finally, the waste product logistics costs. Mainly refers to the products, packaging, containers for waste and recycling of various other costs incurred. Faced with the problem of First, the lack of effective participation in the logistics supply chain supply chain members. In the enterprise logistics cost management process, the enterprise should better based on the idea of supply chain management, in order to reflect the logistics cost to complete, which requires the members of supply chain in enterprises effectively to participate in the management process of enterprise logistics cost in. But in the enterprise logistics cost management practice, many members of the supply chain cost awareness is not high, not to be able to participate in positive and effective work of the enterprise logistics cost management, can not form an effective team. The members of the supply chain of the logistics shallow understanding. The production of the enterprise is facing two aspects of the circulation of goods and materials, this process needs high qualified policymakers and business people to achieve, but at present our country enterprise managers lack of superficial understanding of logistics, not the formation of the concept of logistics cost management. Secondly, the main analysis of the function of logistics and supply chain logistics functional process is not enough. In the operation process of enterprise logistics function, logistics supply chain functions have important influence on their. And they interact in the development process in the running example: the choice of location, customer service and product demand forecast. Different enterprises because of the business and the nature of the enterprise internal logistics functions are different, so will not the same. If the function of logistics and supply chain functional process analysis is not accurate, it will cause the logistics enterprise operation chaos, is not conducive to the smooth operation of the work of cost management in supply chain logistics. Again, the provisions of the supply chain logistics functions not tight. If the refinement of supply chain logistics functional processes are not clear enough, it will cause can not provide accurate cost information is important. During the operation of logistics enterprises in the supply chain logistics process refinement is very clear activity, can improve the accuracy of the logistics cost and check the process on the contrary, it will be very difficult to grasp the logistics cost. In most cases, most of the major logistics process decomposition degree need to achieve mutual contact and specific cost decomposition. Fourth, the lack of transparency of the logistics supply chain cost management, the lack of cost related data. In the logistics enterprises in the process of operation, supply chain logistics cost management in general are to meet the basic needs of the financial report, it needs the enterprise with the standard cost accounting making external related statements, however, many of the current enterprise cost details have not been clearly described, a lack of transparency. The current operation of cost accounting system, there is no separate accounting of logistics cost, the logistics cost is dispersed in many other cost project, thus causing a lack of cost management information, is not conducive to the normal operation of the work of cost management in supply chain logistics. |
| | 发布时间：2014.10.27 来源：,, ,, ,, ,, ,, ,, ,, , 查看次数：6998 |
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