Second, the use of strategic cost management methods to control logistics costs:
Generally, logistics performance can be tested by productivity standard, standard cost, budget and other methods. Strategic cost management is a comprehensive and feasible management technology, which makes enterprises pay attention to the cost of products to be manufactured at the stage of product planning and design. The key factor of strategic cost management is target cost.
Activity-based costing (ABC) is a strategic cost management method, which allocates costs to activities according to the amount of resources consumed by each activity, and then allocates costs to products according to the amount of activities that occur in each product. Using activity-based costing can improve and optimize activity chain, reduce activity consumption, improve activity quality, and carry out strategic cost management in the whole activity life cycle.
Extended data:
The Logistics Management Department has the following classification standards:
First, macro logistics and micro logistics
Macro logistics refers to the overall logistics activities of social reproduction, and it is to understand and study logistics activities from the overall perspective of social reproduction. Macro-logistics mainly studies the operation law and overall behavior of logistics activities in the process of social reproduction.
Micro-logistics refers to the actual and specific logistics activities that consumers and producers engage in. In the whole process of logistics activities, micro-logistics only involves a part, a link or a region in the system.
Second, social logistics and enterprise logistics
Social logistics refers to the logistics that transcends one household, takes the whole society as the category and aims at facing the society. This kind of logistics is very social, and it is often done by professional logistics undertakers.
Enterprise logistics is a typical concrete and microscopic field of logistics activities, which is studied from the perspective of enterprises. It consists of enterprise production logistics, enterprise supply logistics, enterprise sales logistics, enterprise recycling logistics and enterprise waste logistics.
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