物流成本（The logistics cost）.doc

物流成本（The logistics cost） I. composition of enterprise logistics cost At present, the authority of logistics is defined by the American logistics management association (1998). The association that logistics is part of the supply chain process, in order to meet customer demand for goods, services and related information from origin to consumption of the efficient, effective forward and reverse flow and storage of the planning, implementation and control of process. The American association of logistics management by Japan in 1997 the calculation standard of logistics cost according to the functional division of the way to divide the logistics cost, divided into warehousing operation cost, inventory cost, transportation cost, management cost 4 classes. 1. Warehouse operation costs include loading and unloading cost, inspection cost, logistics processing cost, replenishment cost, warehousing cost and acceptance cost. 2. Inventory costs include inventory tie up funds of interest, the interest of the inventory tie up funds to join the logistics cost, this is the biggest difference between modern logistics and traditional logistics cost calculation, it is to reduce logistics cost and accelerate the capital turnover. 3. Transportation costs include road transport and other transportation costs and the cost of shippers, which include the operation and loading and unloading costs of the transportation department. 4. Management costs also refer to logistics management costs, including order processing costs and procurement processing costs. In the United States, experts determine a fixed proportion, multiplied by the total cost of warehousing, inventory costs and transportation costs, according to the history of the United States. Ii. Problems of logistics cost management of enterprises (I) there is no accounting for logistics costs Logistics no individual project in the financial and accounting systems of enterprises, is the enterprise all the cost of the columns in the colu