附录B 外文原文
On improving logistics cost management of enterprises
Absrtact: with the great benefit brought by the saving of logistics cost, it is more necessary to strengthen the management level of logistics cost. Logistics cost management has become a key factor for enterprises to gain competitive advantage. This paper analyzes the problems existing in the logistics cost management of enterprises under the current situation, and puts forward corresponding countermeasures.
Key words: enterprise logistics cost management
Logistics cost management plays an important role in logistics management. With the development of economic globalization and information technology, modern logistics, as an advanced organization and management concept, attracts the attention of enterprise managers. Strengthening logistics cost management will become an effective way for enterprises to reduce total cost and improve economic efficiency.
1. Existing problems of logistics cost management
1.1 lack of understanding of logistics cost
Chinese enterprises generally think that logistics cost is the related cost of the third-party logistics enterprise or the transportation cost of the general enterprise. In fact, the content of logistics cost includes a wide range. According to the needs of logistics cost management, logistics cost can be classified from three aspects: logistics process, payment form and logistics function. According to the logistics process, logistics cost can be divided into supply logistics cost, production logistics cost, sales logistics cost, return logistics cost and recycling waste logistics cost. According to the form of payment, logistics cost can be divided into internal logistics cost, entrusted logistics cost and external logistics cost. According to logistics function, logistics cost can be divided into transportation cost, storage cost, loading and unloading cost, packaging cost, circulation processing cost, information circulation cost and logistics management cost. There is a relationship between the items in logistics cost. The cost reduction of some items may cause the cost increase of other items, that is, the items of logistics cost are interrelated.
1.2 financial model not established
At present, the composition mode of logistics cost of enterprises in our country has not been established yet. Each item of logistics cost is scattered in different accounts of enterprise cost accounting. Because the logistics cost is not included in the financial accounting system of enterprises, the manufacturing enterprises habitual logistics cost is included in the manufacturing cost and various expenses, while the circulation enterprises include the logistics cost in the commodity circulation expense. Therefore, it is not only difficult for manufacturing enterprises or circulation enterprises to calculate the logistics cost completely according to the connotation of the logistics cost, but also the logistics cost which has been separated by the production field or circulation field, can not be calculated and reflected separately and truly, and can not grasp the real panorama of the logistics cost.
1.3 low grasp of market information
The competitiveness of enterprises is ultimately reflected in the ability to grasp the market and the ability to obtain continuous customer satisfaction. This ability is reflected in the degree of grasping the market information and the speed of response, through the grasp of the market opportunity to create a greater demand market. This is to actively participate in market competition. The final performance of market competition is price. The cost of price competition is cost. The space for cost reduction depends on logistics cost. Logistics cost reduction is the third source of profit for enterprises.
1.4 imperfect logistics management system
At present, many enterprises adopt a decentralized logistics management system. The planning and design, capacity-building, rationalization and improvement, and logistics operation of the logistics system are completed by several departments respectively. The basic data of the logistics system related to cost is difficult to conduct complete and effective statistics, which makes it difficult for enterprises to understand the current situation of the logistics cost of enterprises, The profit source of logistics is hidden under the 'iceberg'. It makes the enterprise unable to define the goal and effectively 'develop' the profit source.
1.5 lack of logistics cost management talents
There are two kinds of embarrassing situations for logistics practitioners in China: one is the students who have certain professional knowledge but lack of experience, the other is the practitioners who lack professional knowledge but have professional skills. But these two kinds of people are not real logistics professionals obviously. Universities and society need to continue to work hard to create a platform for the training of logistics talents combining theory and practice. Specifically to the logistics cost management work, it puts forward higher requirements for the employees, which need to have logistics, accounting, management and other capabilities at the same time.
2. Countermeasures to improve logistics cost management
2.1 clear classification and composition of logistics cost
The primary problem of logistics cost accounting is to classify logistics cost reasonably and determine the composition of logistics cost. According to the standard of 'composition and calculation of enterprise logistics cost' issued in 2006, the composition of logistics cost can be classified: according to cost items, the log
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