Logistics cost refers to the monetary expression of various resources consumed in the process of product spatial displacement, and it is the sum of manpower, financial resources and material resources spent in all aspects of physical movement of goods.
Chinese name
Logistics cost
Foreign name
Logistics cost
source
Introduction to logistics
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control
classify
A, enterprise logistics costs generally have three classification methods:
First of all, according to the form of expenses, it is divided into direct logistics expenses and indirect logistics expenses. The direct logistics cost is paid directly by the enterprise, and the indirect logistics cost is the logistics cost that the enterprise entrusts the logistics activities to others and pays them to others. These two items can be divided into material costs, labor costs, travel expenses, maintenance costs and so on. This classification method is consistent with the financial statistics method, and its advantage is that it is convenient to check the amount and proportion of logistics expenses in daily expenses, which is most suitable for enterprise logistics expense management.
Secondly, according to the basic composition of logistics activities, it is divided into logistics link costs (including transportation costs, packaging costs, loading and unloading costs, storage costs, processing costs, etc. ).
In addition, it can also be classified according to the whole operation process of logistics, including the preparation cost of enterprise logistics activities, production logistics cost, sales logistics cost and reverse logistics cost.
In the process of enterprise logistics activities, managers can adopt different classification methods in combination with the actual logistics situation and different aspects of enterprise concern, with the aim of controlling logistics costs.
control
Logistics cost control refers to the use of cost accounting methods to set the cost limit in advance, compare the actual logistics cost with the limit, correct the unfavorable differences and improve economic benefits. Generally speaking, the control of logistics cost includes local control and comprehensive control.