制造业物流成本控制浅析[1]（analysis of logistics cost control in manufacturing industry [1]）

'制造业物流成本控制浅析[1]（Analysisoflogisticscostcontrolinmanufacturingindustry[1]）ManagementandmanagementAnalysisoflogisticscostcontrolinmanufacturingindustryLiuQiaoruHebeiSoftwareInstitute[Abstract]modernlogisticssystem,manufacturingenterpriseslogisticsisanimportantpartofthefieldofsocialmaterialcirculation.TherationalizationoflogisticsinmanufacturingenterprisesTherefore,therationalizationtransformationoflogisticsisoneoftheimportantlinkstoensurethemodernizationofsociallogistics.AccordingtothemanufacturingenterprisesofourcountryThepresentsituationoflogisticscostandmanagementlevelareputforward,andthemeasurestocontrolthematerialcostofmanufacturingenterprisesareputforward.[Keywords]logisticscostcontrolmeasuresFirst,themeaningoflogisticscostofmanufacturingenterprisesAccordingtoChina"sstandardlogisticsterms,"logisticscost"referstotheconsumptionoflogisticsactivities Themonetaryperformanceofmaterializedlaborandlivinglabor.Specifically,theso-calledlogisticscostreferstothelogisticscostIntheenterpriselogisticsactivities,thegoodsinthespacedisplacement(includingstatic)processandtimeThesumofthemonetaryactivitiesofthevariousresources,thesumofthemonetaryperformanceofthemovableandthematerializedlaborDemandforecasting,siteselection,procurement,distribution,packaging,loadingandunloadinginbusinessactivitiesTransportation,transportation,storage,circulationprocessing,orderprocessing,customerservice,returnprocessing,Human,financialandmaterialpointsinwastedisposalandotherancillaryactivitiesSumofforces.ThespecificperformanceisthelogisticscostpaidbytheenterprisetotheoutsideenterpriseandtheinsideoftheenterpriseLogisticscosts,enterprisemateriallogisticscosts,saleslogisticscosts,etc..andPlanning,coordinationandcontroloflogisticscostmanagementandlogisticsrelatedexpenses. Formanufacturingenterprises,theenterpriselogisticsreferstothegoodsintheprocessofproductionandmanagementFromthesupplyofrawmaterials,theproductionandprocessingtothefinishedproductsales,aswellasaccompaniedbyproductioncancellationThecompletecycleofwasterecyclingandreusearisingfromthecostprocessincludesTheflow,movementandstorageofmaterialsineachlinkbetweenthewarehouseandtheworkshop(includingstagnation,etc.)Andtherelatedconsultingmanagementactivities,frompurchasinglogistics,productionlogistics,salesgoodsRecyclinglogisticsflow,etc.,isasetofbusinessflow,informationflow,capitalflow,logistics,Supplychainwithtalentflowasone.Theessenceofmanufacturinglogisticsisstillthematerialpurchase,inventory,supplyandproductionAseriesofoperationalproblems,suchasplanning,distribution,implementationlayout,processoptimizationandsoon.systemThegoaloflogisticsresearchinmanufacturingenterprisesistomakecertainquantitiesofmaterialswithdifferentcharacteristics Undertheconditionofensuringthequalityofproducts,accordingtotherequirementsoftheproductionprocess,throughthenon-CrossTheshortestpathofforkjammingcanachievethepurposeofefficientandeconomicalmaterialflow.ManufacturinglogisticsLogisticsisthecoreofenterprisemanagement,anditisaspecificandmicrocosmiclogisticsactivityTypefield.Inthemanagementofmanufacturingindustry,logisticsispermeatedintoallkindsofbusinessactivitiesLikecapitalflowandinformationflow,itrunsthroughthewholeprocessofmanufacturingenterpriseprocess.Thebasicstructureofmanufacturingsystemactivityisinputconversionoutput,thatisrawmaterialInputs,suchasmaterial,fuel,manpower,capital,etc.,areconvertedintoproductionbymanufacturingorprocessingGoodsorservices,logisticsactivitiesareaccompaniedbytheinputofenterprises-conversion-outputOccurring.Relativetotheinputisoutsidetheenterprisesupplyoroutsidetheenterpriseinputlogistics,relativetotheinput Thetransformationistheproductionlogisticsorintraenterpriseconversionlogistics,relativetotheoutputistheenterpriseOutsidesaleslogisticsoroutofservicelogistics.SothelogisticscostofmanufacturingreferstotheenterpriseTransportationandpackingintheprocessofsupply,production,saleandrecovery,Warehousing,distribution,recyclingandotheraspectsofthecost.Itsconstitutionisasfollows:(1)supplyandstorage,(2)thepurchasecostofproductionmaterials,Suchastransportationfees,insurancepremiums,travelexpensesofthepurchasingpersonnel,reasonablelosscosts,etc.;(3)production(4)storagefee,suchaswarehousemaintenancefeeandmovingfeeFreightandsoon;(5)depreciationexpensesonequipmentandwarehouse,etc.;(6)logisticsinformationfee;(7)loanInterestrate;(8)thelogisticsfeeofrecyclingwaste.Two.ThecurrentsituationoflogisticscostinChina"smanufacturingindustry 1.logisticscostaccountingproblems(1)thecostaccountingstandardsarenotunifiedTheaccountingscopeoflogisticscostisdeterminedbytheenterprisesaccordingtotheirownneeds,Atpresent,thereisnouniformcalculationstandardinthecountry,whichmakesthelogisticscostofeachenterprisecontainthescopeDifferent.(2)thescopeofcostaccountingisnotcomprehensiveIntheusualenterprisefinancialstatement,theaccountingoflogisticsexpensesisonlyexternaltoenterprisesThetransportationfeepaidbytheDepartmentoftransportationorthestoragefeepaidinthestorageprocessSuchasthetraditionallogisticscosts,andfortheenterpriseandlogisticsoperationsrelatedtothepersonnelcosts,setupThecostsofdepreciationandlossoffixedassetsareunifiedwithotheroperatingexpensesoftheenterpriseFromthepointofviewofmodernlogisticsmanagement,itisdifficultforenterprisestocorrectlygrasptheactual EnterprisesIndustrylogisticscost.(3)thereisnologisticscostsubjectestablishedseparatelyAtpresent,ourunderstandingofthecompositionoflogisticscostisrelativelyvague,thetraditionalcostcoreThecalculationmethodisbasedonthestandardaccounting,andthereisnoseparatebranchforthelogisticscostInordertocarryouttheaccounting,eachenterprisebasicallytakestheaccountingstatementclassificationmethod,willandthelogisticsActivitiesrelatedexpensesarelistedinthecostoftheenterprise,oronlypartThelogisticscostisincludedinthemanufacturingcostwiththematerial,manufacturingexpensesandsoonThereflectionoflogisticscostisnotcomprehensiveintheproductcostofindustry.SuchanaccountingmethodwillbeusedAlargenumberoflogisticscostsarehiddenundervariouscosts,whichmakepeopletologisticscostsLackofunderstandingoftheoverallstructure.2.,theoverallproportionoflogisticscostistoohigh Fromtherawmaterialtotheproductionprocess,theworkloadofthelogisticsinthemanufacturingenterpriseisconstantOftentheweightoftheproductdozensoftimes,orevenhundredsoftimes,andtheresultingindustryofthingsTheflowcostalsooccupiesaveryhighproportionintheproductioncost:thelogisticsofthemachinerymanufacturingindustryThecostaccountsfor15%-30%ofthetotalproductioncost.LogisticscostinmetallurgicalindustryThetotalcostofproductionis35%-45%,andthelogisticscostoffreshproductsisashighas70%,Accordingtostatistics,50%oftheshippingcycleisportloadingandunloading,andtheloadingandunloadingcostsaccountfor30%ofthetotalfreight60%,theloadingandunloadingcostofrailwaytransportationaccountsfor25%ofthetotalfreight.Sowecanseethat,Logisticshasgreatpotentialbenefits.3.,theproportionofinventoryistoohigh,theturnoverspeedofliquidityisslowAtpresent,themostimportantperformanceofChina"smanufacturinglogisticsistheproportionofinventory Toohigh.TheproportionofinternationallyrecognizedinventorygoodsandGDPisindevelopedcountriesNomorethan1%,about5%indevelopingcountries,whileChina"scurrentmanufacturinginventorySixty-sixThe"store"inFebruary2009(a)themodernizationofthetotal566thManagementandmanagementAboutinAbout3trillionyuan,accountingforabout10trillionGDP30%,thisis...Theimportantperformanceofcommerciallogisticsunsmooth.Accordingtotherelevantinformation,thecurrentmanufacturingenterprisesinChinaFinishedgoodsinventory15days,rawmaterialsinventoryabout30days,commercialsalesinventoryabout 35days,Andsomeforeignenterprisesproductinventorytimeisnotexceeded10days.Manufacturingenterprisesasthemainflowofcapitalinventory,turnoverspeedisslow,logisticsSystemefficiencyislow,leadingtohugecapitaloccupation,whichistheimportanceoflogisticscostistoohighinourcountryReason。4.backwardtransportationinvestment,resultinginreducedlogisticsefficiency,transportationcoststoohighAtpresent,thelogisticscostofmanufacturingenterprisesrisesmainlybecauseoftighttransportationandhigherfreightrate,Thetransportationcostisraised,becauseoftheinsufficienttransportationcapacity,theeffectivesupplyisinsufficientandthetransportationexistsHowever,thelogisticsmanagementofmanufacturingindustryisrelativelybackward,resultingincapacityblockingandinventoryflow Atthesametime,logisticstechnologyisrelativelybackward,logisticsspeedislow,trafficissmall.Inaddition,ThescaleoflogisticsinvestmentinChinaisrelativelysmall,whichlagsbehindthegrowthoflogisticsdemandThemainreasonsfortrafficbottleneckandpoorlogisticsinthedevelopmentoftheformernationaleconomyarealsoimportantChina"smanufacturinglogisticsefficiencyisrelativelylow,thelogisticscostisstillimportantreasonforthelarge.5.logisticsinformatizationlagsbehindModerninformationtechnologyisoneofthepillarsofmodernlogistics,thelackoflogisticsinformationsystemTheeffectoflogisticscostcontrolwillbegreatlyreduced.LogisticsinformationtechnologyinEnterprisesThebackwardapplicationoftheindustryhasbecomeanimportantreasonforthehighcostoflogisticsinourcountrySu.Atpresent,China"senterpriselogisticstechnologylagsfarbehindthedevelopedcountriesenterpriselogisticsAtthetechnicallevel,manyenterprisesdonotinvestinlogisticsinformationfacilitiesbecauseofinsufficientfunds Foot,facilitiesaging,logisticsandotherbackwardmeansofoperation,resultinginlowefficiencyoflogisticsoperationsItistime-consumingandlaborious,andthecostofproductionandoperationishighLaggingbehind,thelowlevelofelectronicbusiness,leadingtoinformationprocessingandprocessingmeansbackward,farCannotmeettherequirementsofenterprisesandcustomers.Three,thelogisticscostcontrolcountermeasuresofmanufacturingenterprisesAccordingtothepresentsituationoflogisticscostofmanufacturingenterprisesinourcountry,thelogisticscostofmanufacturingenterprisesisanalyzedThecontrolhasthefollowingideas:1.establishanewconceptoflogisticsAtthisstage,China"senterprisesmustestablishanewconceptoflogistics,fullyawareofthelogisticspairsInthestrategicpositionoftheenterprise,realizetheimportanceoflogisticsservice.Firstofall,enterprisesneedtoaddThepositionofstronglogisticsisputonthepositionofthethirdprofitsourceofenterprise, Enterprisesshouldchangetheideathateconomiesofscalearethemainwaytoobtaineconomicbenefits,Thisshouldbereflectednotonlyintheproduction,butalsointhelogistics,thatis,timelylogistics.hisSecond,weshouldfullyestablishtheconceptofservice,setuptheconceptofcustomerdemandsupremacy,dealwithenterprisesTherelationshipbetweenindustrylogisticsandusers,strengthenthecommunicationandcoordination,andcanbedividedbyprofitSharing,marketdevelopmentandinformationtransmission,makethetwobecomestrategicpartnersDepartment,reasonablelayoutofenterpriselogisticslocation,toprovideuserswithconvenientandhighqualityservice.2.establishtherelevantlogisticscostaccountingsystemIntheenterprisecostaccountingsystem,theestablishmentofspecialized"logisticscost"accountingdepartmentFromthecurrentcostaccountingandfinancialaccountingaccounts,thelogisticscostisseparatedContent,andcalculatethelogisticscostofenterprise: ThecostoflogisticssysteminmanufacturingenterprisesinvolvesdirectlaborcostUse,transportationcosts(includingpackingandhandlingfees),warehousingcosts(warehousedepreciation,etc.),interestExpenses,officeexpenses,travelexpenses,lowvalueandeasyconsumptiongoodsamortizationetc..BecausetheseexpendituresarescatteredInmanyaccountingaccounts,settingup"things"withoutbreakingtheexistingfinancialaccountingframework"Flowcost"twolevelsubjects,usetheprincipleofdepartmentaccountingtocollectstatistics.InleveltwoSubjectsinclude"supplylogisticscost","productionlogisticscost"and"saleslogisticscost"","Scraplogisticscost"threelevelsofsubjectstocollect.3.establishlogisticsinformationsystemTheestablishmentoflogisticsinformationsystem,enterprisescanbecarriedoutintheprocessofbusinessactivities,Controlvariouslogisticsfunctionsfromreceivingordertodeliverytoachievehighefficiency,Anditcanincreasethesensitivityofeachlinkofthe logisticssystemtothemarketchangeLessinventory,costsavings.EnterpriselogisticsinformationsystemmusthaveaclearfunctionalpositioningAndspecificprocessdescription,enterpriselogisticsinformationsystemfortheselectionordevelopmentmustbefirmAdheretotheprincipleofutility.Infact,theestablishmentofenterpriselogisticsinformationsystemismainlytobuildapackageThelogisticsconceptandthelogisticsoperationprocesswhichissuitablefortheenterpriseitself.4.transformingtheorganizationalstructureofanenterpriseItisessentialtofundamentallysolvetheproblemofdecentralizedlogisticsfunctionanddifficultcoordinationoflogisticsactivitiesTherefore,itisnecessarytoreconstructtheorganizationalstructureofenterprisesandestablishmodernenterpriselogisticsOrganizationalstructure,thatis,theintegratedorganizationalstructure.Itsintegrationismainlymanifestedin:LogisticsEachfieldisconstructedintoanindependentunitoflinear operation.DuetotheoperationofThedomainofresponsibilityiswelldefined,andasanoperatingunit,supportformanufacturingandSupportforprocurementandmaterialdistributionisthesame.EveryunithasenoughspiritThekeyservicesrequiredtomeettherequirementsoftheirrespectiveoperatingareas,andmanufacturingsupportaredefinedThelocationoftheoperationservicedeterminesitscommonservicedirection,andcanbeusedinmaterialdistributionandprocurement,Directcommunicationbetweenpackaging,logisticsinformationsystemwillbecomeindependentoflogisticsfortheenterpriseThevitalpartofthebodyandthelogisticsitselfhighlightsinformationformaterialflowandproductionTheimportanceofmanufacturingandmarketing,aswellasinformation,isatthehighestleveloforganizationThesupervisionisconcernedwiththequalityofthelogisticssystemandthequalityofthelogisticsservice.OneTheperformanceofthelogisticsorganizationisduetothelogisticsfunctionofthetraditionalorganizationisgroupedintoasinglelife Thecommandandcontrolstructurehasgainedunprecedentedimprovement.5.rationalizationofenterprisebuildinglayoutThelayoutofproductionparkisunreasonable,whichhasbecomeoneofthelogisticsplanningandtransformationofmanufacturingenterprisesAnimportantdifficulty.Duetotheunreasonablelayoutofthefactory,thelogisticsoperationofthefactoryisnotsmooth,Thenumberofloadingandunloadingincreases,thedistanceistoolong,andsoon,whichdirectlyimprovesthelogisticsmanagementItwillbringgreattroubletotherationalizationofthelogisticsinthefuture.IfaThelargefactoryinthedesignofinstantnoodles,flouranddoughmoldingworkshopistheworkshopFivehundredRice,theflourtransportedtotheproductionstation,eachround-tripaveragedistanceof1000meters,sothatTheannualvolumeoftransportationandthenumberofloadingandunloadinginthefactoryincreasedalot,whichisveryunreasonable. 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