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Goods automotive logistics cost control practices

Author: LiuFeng
Tutor: LinBaiLiang；FuQinChao
School: Beijing Jiaotong University
Course: Logistics Engineering
Keywords: Commodity Enterprise Logistics Cost Accounting
CLC: F426.471
Type: Master's thesis
Year: 2011
Downloads: 376
Quote: 0
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Abstract


Abstract: As the world's automobile production and sales of the first big country, the development of the automobile industry and to promote competition among enterprises of automobile logistics development . Changes in national advocacy in the context of economic growth , commodity automotive logistics as a new economic growth point, which highlighted the growing importance . With the country's \China's automotive logistics started late, there is the high cost of its development a serious problem . High cost has restricted the automotive logistics business and the development of the \This article is based commodities automotive logistics , logistics processes, logistics costs and activity-based costing and logistics company incorporated in the goods vehicle internship experience , analyzed and summarized the logistics processes , raise corporate cost control measures, namely logistics operations during aging can be controlled links and important nodes , and corporate cost control measures effectiveness analysis . Effectiveness analysis of the basic steps are: First, according to the company's business is summarized logistics services product categories, based on analysis of the business processes of logistics services for each product the amount of work required for the job classes and resources consumed each job category and resources ; secondly , By analyzing the value-added jobs , summary of the implementation of cost control can save resource costs ; finally calculated quantitatively through case comparison standard operating cost and actual operating costs and achieve cost control effectiveness analysis purposes. This model can account for the accounting of all business enterprises the cost of the proposal as a corporate cost control and cost accounting model initial applications for internships in business transformation studies provide a reference, as calculated after the implementation of cost control measures to improve the effectiveness of methods for other companies in the same industry to provide methodological reference.

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