Logistics cost management method

To manage logistics cost accurately, we must master the methods of logistics cost management. The following is the logistics cost management method I brought, hoping to help you.

Comparative analysis of logistics cost management methods 1( 1)

① Horizontal comparison: calculate the logistics costs of supply logistics, production logistics, sales logistics, return logistics and waste logistics (sometimes including distribution processing and distribution), and then make horizontal comparison to see which part has the most logistics costs. If the supply logistics cost is the highest or unusually high, find out the reasons in detail, plug the loopholes and improve the management methods to reduce the logistics cost;

② Vertical comparison: compare the logistics expenses of enterprises over the years with those of the current year. If they increase, then analyze why, where and why. If the increase is invalid logistics fee, it will be corrected immediately;

(3) Comparison between plan and reality: compare the actual logistics expenses of the enterprise in that year with the original logistics budget. If it is overspent, analyze the reasons and the overspent places. Only in this way can we grasp the problems and weak links in enterprise logistics management.

② Comprehensive evaluation

For example, container transportation can simplify packaging and save packaging costs; Second, it can prevent rain and sun, and ensure the quality of goods in transit; Third, it can play the role of warehouse, anti-theft and fire prevention. However, if the packaging strength is reduced due to simplification, the goods cannot be piled very high when stored in the warehouse, thus wasting the warehouse space and reducing the storage capacity of the warehouse. Because it simplifies the packaging, it may also affect the loading and unloading efficiency of goods and so on. So, is it good or bad to use container transportation? It is necessary to use the unified scale of logistics cost calculation for comprehensive evaluation. Calculate the cost of logistics activities in the above links respectively, and draw a conclusion after comprehensive analysis, which is logistics cost management. That is, through the comprehensive benefit research and analysis of logistics cost, problems are found and solved, so as to strengthen logistics management.

③ Exclusion method

There is a method in logistics cost management called activity-based management (ABM). One way is to divide logistics-related activities into two categories. One is activities with added value, such as warehousing, packaging, loading and unloading and other activities directly related to the owner. The other is non-value-added activities, such as meetings, changing working procedures, maintaining machinery and equipment and other activities that are not directly related to the owner. In fact, in the process of commodity circulation, if direct delivery can be adopted, there is no need to set up warehouses or distribution centers to realize zero inventory, which is equivalent to avoiding non-value-added activities in logistics. If the above non-value-added activities are excluded or minimized, the logistics cost can be saved and the purpose of logistics management can be achieved.

(4) Division of responsibilities

In manufacturing enterprises, which department is responsible for logistics? Is it the logistics department or the sales department? Objectively speaking, the responsibility of logistics itself lies in the logistics department, but the source of responsibility is the sales department or production department. Taking sales logistics as an example, under normal circumstances, the sales department makes a sales logistics plan, including delivery within a few days after ordering, and what is the minimum batch size to accept orders. The sales department of the enterprise puts forward plans and formulates principles. If an enterprise overemphasizes the importance of sales, it may decide to order the same day and deliver the goods the next day. In this case, when the order quantity is large, the delivery cost of the logistics department is low, but when the order quantity is small, the delivery cost will increase, even the logistics cost will increase because of too frequent and too little delivery, which greatly exceeds the value generated by expanding sales. The sales department should be responsible for this waste and loss. Distinguishing similar responsibilities is conducive to controlling the total logistics cost, preventing the sales department from changing the distribution plan at will, and preventing meaningless logistics activities that do not produce any added value.

Logistics cost management method 2 1 saving principle

Saving is the saving of manpower, material resources and financial resources, the core of improving economic benefits, the requirement of doing things according to objective economic laws and a basic principle of controlling costs. Under the guidance of this principle, we must establish a new concept of storage cost management: it should not only be passive restriction and supervision, but also active guidance and intervention.

In order to thoroughly implement the principle of saving, we must shift the focus of cost control to the pre-control before the cost occurs, make a good economic forecast, fully tap the saving potential within the warehousing enterprises, carefully calculate everywhere, and strive to increase and reduce costs. Only in this way can we eliminate the loss and waste in advance, achieve "nip in the bud" and effectively play the role of feedforward control.

2 the principle of comprehensiveness

Implementing the principle of comprehensiveness in storage cost management mainly has the following two meanings.

(1). Cost management of all employees

Cost is a comprehensive economic index, which relates to the work performance of all departments and employees of an enterprise. In order to reduce costs and improve efficiency, we must fully mobilize the initiative and enthusiasm of every department and every employee to pay attention to cost control. Of course, mobilizing the masses to participate in cost management is not to cancel or weaken the full-time institutions and professionals who manage costs, but to require everyone, everything and all the time to manage costs according to fixed standards or budgets on the basis of professional cost management. Only in this way can we plug all loopholes and put an end to waste.

②. Whole process cost management

In modern society, we should give full play to the integration of logistics and strengthen cost management in warehousing and other links. In other words, the scope of cost management should run through the whole process of cost formation. Practice has proved that only when the life cycle cost of products is effectively controlled, the cost will be significantly reduced, and from the perspective of the whole society, only in this way can the cost be truly saved.

The principle of combining responsibility, right and benefit.

In order to make warehousing cost management play a real role, we must strictly follow the requirements of economic responsibility system and implement the principle of combining responsibility, right and benefit. It should be pointed out that in the economic responsibility system, controlling the responsibility cost is the obligation of each member and also a kind of power. Obviously, if the responsible unit does not have this power, it cannot control it. For example, any cost responsibility center has certain standards or budgets. If they are required to complete the responsibility of cost control, they must have the right to decide whether a certain expense can be spent within the prescribed scope. Without this power, of course, there is no cost control. In addition, in order to fully mobilize the initiative and enthusiasm of each cost responsibility center in cost control, it is necessary to evaluate and examine its performance regularly, and closely link it with employees' own economic interests, so as to make rewards and punishments clear.

4. The principle of management by objectives

Management by objectives refers to the management of human resources, material resources, financial resources and various important economic indicators based on established goals. Cost management is an important content of target management. It must be based on the target cost and take it as the criterion to limit and guide the economic activities of enterprises, and strive to achieve the best economic and social benefits with the least cost. Because the target cost is the cost to be achieved as a goal, the target cost should be formulated not only according to the specific conditions of the enterprise (such as existing equipment conditions, business ability, technical level, historical cost data, etc.). ), but also take into account the external conditions of enterprises (such as national financial policies, market supply and demand, cost information of similar departments in the same industry at home and abroad, etc. ), and then adopt special methods and strategies of cost management to formulate the best target cost.

5 the principle of exception management

"Exception management" is a special method used in the daily control of enterprise management, especially in the daily control of cost indicators.

Daily cost control is mainly through the analysis of various cost differences, so as to find problems, tap the potential of reducing costs, and put forward specific measures to improve the work or correct shortcomings. All these unusual and unconventional key differences are called "exceptions".

The task of warehousing cost management

Storage cost management is to realize the storage function in the most economical way, that is, how to realize the storage function with minimum investment on the premise of ensuring the realization of the storage function. The task of warehousing cost management is to analyze the logistics operation of enterprises economically, understand the economic phenomena in the logistics process, and create the maximum logistics benefits with the lowest logistics cost. In many enterprises, warehousing cost is an important part of the total logistics cost, which has a great influence on the level of logistics cost. At the same time, the inventory level maintained by the enterprise logistics system plays an important role in the service level provided by the enterprise for production or customers. Storage cost management must be based on ensuring service level.

Contents of storage cost management

The essence of storage cost management is to reduce investment as much as possible on the premise of ensuring the realization of storage function. This is a question of the relationship between input and output, and it is also a question of pursuing the rationality of storage cost input.

"Conflicts of interests" is a basic law that exists universally in logistics activities. Undeniably, warehousing, as a necessary activity, its own characteristics determine that it will often reduce the efficiency of logistics system and worsen the operation of logistics system, so it will have a "reverse" effect on social and economic activities. This effect is mainly caused by unreasonable storage and the quality change and value loss of stored goods during storage.

Unreasonable storage is mainly reflected in two aspects: first, unreasonable storage technology; Second, the storage management and organization are unreasonable. Its manifestations are mainly as follows:

① The storage time is too long;

② The storage capacity is too large;

③ The storage capacity is too low;

④ Insufficient or excessive storage conditions;

⑤. The storage structure is unbalanced.

The possible quality changes of goods during storage are mainly caused by storage time, environment and operation. The forms of quality change mainly include physical and mechanical changes (physical existence, leakage, odor, breakage, deformation, etc. ), chemical changes (decomposition and hydrolysis, hydration, corrosion, aging, combination, polymerization, etc. ), biochemical changes, and all kinds of biological invasion (rats, pests, ants).

Various goods may also lose value during storage, such as dull loss, time value loss, excessive storage cost, etc.

These unreasonable storage and the quality change and value loss of storage objects will inevitably lead to the increase of storage costs, which makes enterprise managers must strengthen storage cost management from all aspects.

The Significance of Storage Cost Management

As a part of logistics cost management, warehousing cost management also has a broad space to reduce costs in the field of logistics. Therefore, the logistics problem of warehousing cost management has attracted the general attention of enterprise managers.

1 Storage cost management is an important part of logistics cost management.

Reducing storage cost and improving storage service level constitute the most basic tasks of enterprise storage management. The significance of warehousing cost management lies in: organizing warehousing activities scientifically and reasonably by effectively grasping warehousing costs and using the contradictory relationship between warehousing and logistics elements, strengthening the effective control of expenses in the process of warehousing activities, and reducing the consumption of materialized labor and living labor in warehousing activities, so as to achieve the purpose of reducing total warehousing costs and improving enterprise and social and economic benefits.

2 Reduce inventory risk through warehousing control

Except for large-scale equipment and buildings assembled on site, it is difficult to achieve the goal of complete shortage of most general products. Raw materials for producing general commodities need to be safely and properly stored, which is an important means to ensure stable production and promote sales, and also an important emergency means to prevent accidents from damaging logistics, such as traffic jams, force majeure and accidents. However, inventory means that the capital cost of stagnant capital operation will increase, and there will be risks such as loss and waste. Risk is reduced through inventory control, which usually includes inventory control, storage point arrangement, supplementary control and work arrangement. Using inventory control to reduce costs is one of the important contents of logistics management.

3 warehousing activities help to reduce the logistics cost of the system

The logistics cost allocation of the system is divided into storage cost, transportation cost, activity cost and risk cost in the specific operation process. Storage cost is an important part of logistics cost, and it is also the control link of overall management of logistics cost. The control and reduction of storage cost directly realizes the reduction of logistics cost. The combination of products in storage, proper stowage, circulation and packaging, grouping, etc. Distribution processing is to improve loading and unloading efficiency, make full use of transportation tools, and then reduce transportation costs. Reasonable and accurate storage will reduce the replacement and flow of goods and reduce the number of operations; Mechanized and automated warehousing operations are conducive to reducing operating costs. Excellent warehouse management can effectively keep and maintain goods, accurately control the quantity, and greatly reduce the risk cost.

4 through warehousing activities to achieve logistics value-added services

Excellent logistics management should not only meet product sales and reduce product costs, but also provide value-added services to increase product sales revenue. The value of product sales mainly comes from the improvement of product quality, the expansion of functions, the time value of timeliness, the market value of Fengpinggu and the value-added personalized service. Many logistics value-added services are carried out in warehousing. Through distribution and processing, we can improve product quality, change functions and realize product personalization. Through the time control of warehousing, the production rhythm and consumption rhythm are synchronized, and the time utility value of logistics management is realized. Through the integration of goods in storage, we will provide personalized service for consumption.

5 Balance the occupation of enterprise liquidity through warehousing activities

Raw materials, products in process and finished products of industrial enterprises and commodities of commercial enterprises are the main occupation parts of working capital. Inventory control is actually the control of working capital, and inventory control is to balance the overall occupation of working capital by enterprises. Because, by increasing the order batch, the ordering cost and transportation cost can be reduced, while maintaining certain reproduction and raw materials will reduce the number of production exchanges and improve work efficiency. The cost management of warehousing logistics is to seek the best match between the above two, so as to achieve the purpose of reducing logistics funds.

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