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Study on the Issue about Cutting Down the Cost of Purchasing Logistics for Enterprise
Author: ZhaoJing
Tutor: ZhaoYanLing
School: Capital University of Economics
Course: Accounting
Keywords: Logistics Purchasing Logistics the Cost of Purchasing Logistics Cutting Down on the Cost of Purchasing Logistics
CLC: F275.3
Type: Master's thesis
Year: 2006
Downloads: 4829
Quote: 10
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Abstract
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Modern enterprise in hot market competition faces the challenge such as need diversification and individuation. To conquer the serious challenge, business purchasing must not only meet the demand of material diversification for individuation production, but also complete this tache at the lowest price to reduce the cost of production. Form this we can make out that cost of purchasing logistics is important for production cost and business competence. This paper discussed the factors for cost of purchasing logistics and the methods of how to cut down the cost of purchasing logistics.In the foreword, this paper introduced the concepts correlative with the cost of purchasing logistics, analyzed the differences between enterprise logistics and logistical enterprise, confirmed that the research object is business logistics, and in deep step it researched on cutting down the cost of purchasing logistics which concerned the first tache of business logistics.In the second section, this paper discussed the influencing factors , the way to account purchasing logistics cost and in the end discuss the concrete calculational process through one example in enterprise. At first, it analysed the trait, the contents and the strategy of purchasing logistics how to influence the cost. Then based on the viewpoint of floeberg doctrine, analyzed the cost of purchasing logistics concluded not only the purchasing cost above the surface but also the cost hidden among other accounting cost items. At last, showed the concrete calculational process and get the result through one example in enterprise, accordingly made cost information serve for purchasing logistics department and provide gist for purchasing decision-making.In the third section, it expounded the condition and reason for too high cost of purchasing logistics in our country.The cost is twice more than foreign country. The reason is that we have paid more attention to purchase price and ignore the factors we have mentioned in the second section, at the sametime the cost accounting way is behindhand and made the cost managing out of control.In the forth and fifth section, this paper researched on three kinds of methods to cut down the cost of purchasing logistics and gave several examples to prove theability of those methods to resolve those problems.The conclusion of this paper: not only the purchasing price which is a little portion of the floeberg cost affected the cost of purchasing logistics, but also the abundant purchasing charge influence it. We must analyze these factors, try to bring forward several scientific methods which can give enterprise the reference to proceed their purchasing actions.
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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management > Enterprise Cost Management
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