How to understand the logistics enterprise products and services
The types of logistics cost
Logistics costs generally have the following categories:
1, general categories: direct costs or operating costs and indirect costs;
2, according to the scope of logistics function classification: transportation costs, circulation processing, distribution costs, packaging costs, loading and unloading and transportation cost, storage cost;
3, according to the logistics activity scope classification: supply logistics, enterprise logistics, distribution logistics, returned logistics and waste material logistics.
The composition of logistics cost
Modern logistics cost is wider, throughout the course of business activities, including from raw material supply to the goods will be sent to achieve all of the logistics costs incurred in consumers' hands. Logistics cost according to the classification of different standards, according to the different, make the logistics cost can be divided into their own logistics cost and to entrust a third party engaged in the costs of logistics business or entrust logistics cost. If according to logistics function, can be classified to logistics cost as follows:
1. The transportation cost. Mainly include the labor cost, such as transportation personnel wages, welfare, etc.; Operating expenses, such as the operation of the vehicle fuel cost, depreciation, road transportation management fees, etc. Other fees, such as traveling expenses, etc.
2. Warehousing costs. Mainly including build, buy or lease the cost of warehouse facilities and all kinds of warehouse operation cost.
3. Distribution processing cost. Mainly include the circulation cost of processing equipment, circulation processing and material cost, Labour cost and others.
4. Packaging costs. Mainly includes cost of packaging materials, packaging machinery, packaging technology, packaging, artificial cost, etc.
5. Loading and unloading and handling cost. Mainly include the labor cost, assets depreciation and maintenance costs, energy consumption, as well as other related fees.
6. Logistics information and management fees. Including enterprises for logistics management of travel, meetings and entertainment expenses, management information systems and other miscellaneous fees.
The characteristics of the logistics cost
Logistics cost and other cost comparison, there are many differences, but the most prominent only two points, both of which are ascribed to the logistics iceberg phenomenon and benefit back against (p&l) alternately.
Logistics iceberg phenomenon was Caesar fix Japan waseda university professor study about logistics cost problem of a kind of metaphor, the logistics profession, it has now been extended into one of the basic theory of logistics, see it as another kind of description of the doctrine of drucker.
Logistics iceberg theory is that, in the enterprise, the vast majority of the costs of logistics are mixed with other fees, and can be separately accounting item, only a small part of this part is visible, often misunderstood by people as he is the outline of the logistics cost, actually is just floating on the surface, can be seen the tip of the iceberg.
Alternate and losses of the phenomenon, is another characteristics of logistics cost, logistics cost of placing signage at many, the cost of different department management in enterprise is often in the field of domain, therefore, of the division of this department, makes unable to coordinate and optimize the logistics activities, tended to decline, the loss of profit in the long phenomenon is often. In fact, in any large system, often appear this kind of contradiction between system elements, the main purpose of the system engineering, is also highly seek overall optimal from the system.
Logistics cost calculation conditions
According to the logistics cost iceberg theory, there are a lot of logistics costs are hidden, logistics cost but can small, is all about the scope and method of the calculation. Therefore, when calculating the logistics cost, must first clear calculation conditions. If ignored the calculation conditions, the logistics cost has lost the existence significance. Scope of logistics cost calculation condition refers to: logistics, logistics functions range and scope of accounting subjects.
1 range of logistics and logistics, as the name implies, refers to the length of the beginning and end of the logistics. People often told by logistics are: raw material logistics, namely raw materials from suppliers to the factory, the logistics; Factory in logistics, namely, raw materials, semi-finished products, finished in factory workshop, different location of the transfer and storage; From the factory to the warehouse logistics; From the warehouse to the customer's logistics, the scope is quite wide. So, from where to where, as a logistics cost calculation object, will cause a lot of logistics costs.
2 range logistics functions, logistics function refers to the transportation, storage, distribution, packaging, loading and unloading, and logistics functions of information management and so on, what kind of logistics functions as the object. It is conceivable that all logistics functions as to calculate the cost of the object and the transportation, only keeping the two functions as object of calculation, the resulting costs will be six to one.
3, the scope of logistics cost calculation course range costing course is referring to the accounting subjects, the problem what subjects included in the calculation of these objects. In subjects, there are companies such as freight costs, storage costs of external costs, also have artificial cost, depreciation cost, repair fee, fuel and other internal spending. So much spending, take into cost calculation object, which is quite big influence on the size of the logistics cost. So, these three aspects the scope of the choice, determines the size of the logistics cost. When making calculation condition enterprise, must not blindly or careless, and should be based on the actual situation of the enterprise, to determine their own reasonable logistics cost calculation. Costs only under the same conditions are compared, can obtain the correct results. Therefore, in order to compare between companies, when calculating the logistics cost, should be unified industry standards as soon as possible.
The main problems of logistics cost accounting
1. The logistics accounting scope, content is not comprehensive, only part of the logistics cost. At present, the enterprise daily accounting scope on the ring of Beijing logistics focus on procurement logistics, distribution logistics, neglected the other logistics link of accounting. According to the connotation of modern logistics, logistics should include: supply logistics, production logistics, internal logistics, distribution logistics, reverse logistics, etc. And the corresponding logistics cost includes: supply logistics, production logistics, internal logistics cost, etc.
From the accounting content, quite a number of enterprises only pay for the cost of shipping, warehousing enterprises external listed in the special cost, the enterprise internal logistics cost, because they often and enterprises of the cost of production, sales, fees, management fees and mixed together, so easy to be ignored, even has not been included in the cost accounting. The result is that logistics costs underestimated or fuzzy. Affect the authenticity of accounting information, is not conducive to stakeholders and enterprise internal management decision-making.
2. The logistics accounting information disclosure and other mixed disclosure cost. From the logistics accounting information disclosure, due to the logistics activity throughout the enterprise business activities has always been, and for related logistics cost accounting basically incorporated into the product cost accounting, mixed with other costs included in the relevant subject. For example, to get the inventory and transportation, handling charge, the reasonable loss, packing, warehousing, transit storage selection sorting fee, etc., before the inventory as the actual cost accounting, and as a part of the sales cost is deducted from the total sales revenue to get profits. Logistics mix of accounting information and other information, information about the data of logistics should be summarized from the relevant accounting information, the efficiency of the process is complex and the data is poor, the logistics management and performance evaluation.
3. The part of the logistics cost is part of the enterprise indirect costs, the allocation method is still continue to use traditional accounting methods. As logistics costs to increase the contribution of corporate profits, indirect expenses in traditional accounting methods based on the direct labor hours or machine hours in the production process not only distorts the allocation of product, service, cost, and is not conducive to production performance assessment, evaluation, and senior managers of the decisions on the basis of these data is not correct.
Logistics cost accounting methods
1. According to the classification and accounting of logistics cost of payment form.
The logistics cost, respectively, according to the freight, the safekeeping fee, packing materials and their distribution (enterprise internal distribution fee), personnel, logistics management, logistics interest payment form to an account. We can understand the total logistics cost, also can understand what funding project cost the most. To recognize the importance of logistics cost rationalization, and should be considered in the logistics cost management with an emphasis on what, very effective.
2. According to the functional division and accounting of logistics cost.
Respectively according to the packaging, distribution, storage, transportation, information, logistics management, and other functions to accounting of logistics cost. Can be seen from this kind of method which function is more costly, than according to the form, the cost of computing method can further find out the crux of the realization of logistics rationalization. And can calculate the standard logistics costs (unit number, quality, the cost of the container), operation management, set reasonable goals.
3. According to the applicable object classification method and accounting of logistics cost.
According to the applicable objects accounting of logistics cost, the logistics cost can be analyzed with in which an object. Such as could see goods, respectively, customers or business units as the applicable objects to calculate.
According to the store or business accounting of logistics cost, is to calculate each business unit logistics costs and sales amount or gross contrast, used to understand the various business units to the problems existing in the logistics cost, to strengthen the management.
According to the customer business accounting of logistics cost method, and can be divided according to the standard unit price calculation and two kinds of calculation according to the actual unit price calculation. According to the customer to calculate the cost of logistics, logistics service is available for the selected customers and determined reference customers stratagem.
According to the accounting of logistics cost of merchandise "refers to by the function calculated according to the logistics cost, to their different benchmarks, all kinds of goods distribution logistics cost calculation. This method can be used in the analysis of profit and loss, all kinds of goods in the actual application, want to consider to purchase and delivery of product difference gross income and commodity turnover of cross ratio.
4. Using ABC cost accounting method of logistics cost.
Activity based cost analysis is artificially determine and control the logistics cost is the most promising method.
Based on the operation, the consumption of resources according to resource agent assigned to the project, and to collect your homework assignments according to homework cost drivers assigned to cost accounting methods of objects. Its theoretical basis is: production lead to operation, and operation consumption of resources and lead to cost, and product consumption, therefore, homework cost method of cost calculation procedure is to put all kinds of resource costs assigned to each job, then the homework cost allocated to the final product or service of library.
To work as the center, not only can provide relatively accurate cost information, but also can provide the improvement work of non-financial information. To work as a link, can the cost information and non-financial information well combined, which is based on homework assigned cost, at the same time, based on the operation cost analysis and management.
Application of operation cost accounting method of enterprise logistics management can be divided into the following four steps:
(1) the definition of enterprise logistics system involved in the various assignments. Work is work of each unit, the types and amounts of homework will varies along with the enterprise. For example, in a customer service department, assignments include handling customer orders, solve the problem of products, and provide customers report three assignments.
(2) the confirmation of the resources involved in enterprise logistics system. Resources is the source of cost, the resources of an enterprise consists of direct labor, direct materials, production to maintain cost (such as procurement staff wage costs), indirect manufacturing costs and the cost of outside the production process (e.g., advertising). Definition of resources was conducted on the basis of the operation defined, each homework to involve relevant resources, has nothing to do with the job of resources from the logistics accounting.
(3) confirm the resources, the allocation of resources to the homework. Determine the consumption of resources, the relationship is referred to as resources. Motivation is linked to the resources and assignments, it put on the general ledger resource cost assigned to the project.
(4) identify cost drivers, the homework cost allocation to the product or service. Homework motivation reflects the homework cost object on the logical relationship, for example, most problematic product will produce the most customer service telephone, so according to the telephone number of how many assignments (motivation) to solve the problem of customers operating cost allocation to the corresponding products.
The method of logistics cost analysis
Logistics cost analysis method are many, following a brief introduction about the main content of the comprehensive analysis and detailed analysis.
1, the comprehensive analysis of the distribution center's logistics cost:
To calculate the distribution center of logistics cost, can be calculated under various ratios, then use these ratios compared to the year before last, three years ago to the actual condition of the logistic cost for distribution center, can be compared with other industry enterprises, or compared with other industries.
(1) = logistics cost/sales unit sales logistics cost rate by 100%
This ratio is higher, the greater the elasticity of the price is low, from the data of chain enterprises over the years, generally can understand its dynamics, in addition, through comparing with the same industry and outside the industry, can further understand the logistics cost of distribution center.
This ratio is strongly influenced by price movements and trading conditions change, therefore still exist some shortcomings as evaluation indexes.
(2) the unit operating expenses cost rate = logistics cost/sales (+ general management fees) by 100%
Through the logistics cost accounts for the ratio of operating expenses (sales + general management fee), can judge the proportion of chain enterprises logistics cost, and the rate is not affected by changes to the purchase cost, it is concluded that the numerical value is stable, therefore suitable for chain enterprise distribution center logistics rationalization indexes.
(3) the cost of logistics cost rate = logistics functions/total logistics costs by 100%, which indicators can clear packing, transportation, storage fee, handling charge, circulation processing, information flow, logistics management, and other functions of the logistics cost accounts for the ratio of total logistics cost.
2, detailed analysis of the distribution center's logistics cost:
Through comprehensive analysis, we can understand the changes of the logistics cost and the change trend, but for the reason of the change of the logistics cost, we need to further classified according to function, a detailed analysis of the logistics costs, and then puts forward countermeasures, detailed analysis of the indicators have four classes, through the analysis of the chronological these four types of indicators or according to the distribution center within the department, the facilities, classification comparison and comparing with the same industry other enterprise, can grasp the development trend of the logistics cost and their differences.
(1) related to the transportation, distribution indicators:
Cubed out = the actual load/standard capacity by 100%
Vehicle moving rate = total number of start/have the Numbers by 100%
Running velocity = month total run times/have the Numbers by 100%
The unit on vehicle mileage = total mileage/have the Numbers
Driving unit mileage fee = month real driving three fee total mileage/month
Driving (3 = repair + inner tues fee + vehicles maintenance)
Unit volume of freight = total transport/transportation
(2) the preservation activity indicators:
Warehouse utilization = inventory area/total area by 100%
Inventory turns = year outbound amount (quantity)/average inventory amount (quantity) = year outbound amount (quantity) x 2 / (beginning inventory amount + year end inventory amount)
(3) the relevant index to the loading and unloading activities:
Unit person effort = total workload/handling operation hours
(loading and unloading operation hours = job number x homework time)
Loading and unloading efficiency = standard handling/actual handling operation hours
Handling equipment utilization = handling equipment actual start time/handling equipment standards start time
Unit of work for the repairs = handling equipment repair/total workload
Unit work unloading fee = free/total workload
(4) information about logistics activity indicators:
Logistics information rate = number of logistics information processing (such as summons number)/standard number of logistics information processing (ticket number, etc.).
Logistics cost management methods
1. Through the adoption of logistics standardization of logistics management.
Logistics standardization is the logistics as a big system, make system internal facilities, mechanical equipment, special tools and so on technical standards of each subsystem. Develop in individual points in the system areas such as packing, loading and unloading, transportation and other aspects of work standards, take system as a starting point, studies in the field of each subsystem and how to become a logistics talent points of technical standard and working standard coordination, unity of the whole logistics system standard. Logistics standardization to the goods during transport the basic equipment in the process of unified specification, such as existing tray standard with all kinds of transportation equipment, loading and unloading equipment can effective connection between standard, greatly improve the generality of the tray in the logistics process, also to a certain extent promote the goods transportation, storage and handling process to raise the level of mechanization and automation is advantageous to the operational efficiency of the logistics distribution system, so as to reduce logistics cost.
2. By implementing supply chain management, improve the management of the logistics service to customers to reduce costs.
Implement supply chain management not only requires the enterprise logistics system efficiency, also need to coordinate with other enterprises and customers, transportation industry, the relationship between the efficiency of the entire supply chain activities. Because of this, the pursuit of efficiency, cost, logistics departments or enterprises not only the production department should strengthen control, at the same time the purchasing department and so on various functional departments to strengthen cost control. To improve the logistics service to customers can ensure that corporate interests, is also the enterprise one of the effective methods to reduce logistics cost.
3. With the help of the modern information system building to reduce logistics cost.
To realize enterprise and other enterprise transaction efficiency between trading relations, must use and modern information system construction, especially the high and new technology such as using the Internet to complete the whole process of logistics coordination, control and management, the implementation from the web front end to the most among all the process to end customer service. On the one hand, various logistics operations or business processing accurately and rapidly; On the other hand, to establish strategic logistics management system. Through the modern logistics information technology enterprises can be intention to order, quantity, price and other information transmitted in the network, so that the whole process of production, circulation share the benefits of the enterprises or departments, fully corresponds to the possibility of a variety of needs, and then adjust the management behavior between different enterprises and planning, coordination and cooperation between enterprises in a short period of time could quickly completed, it can control the overall likelihood of developing logistics costs. At the same time, the rapid development of the logistics management information system, the mixed in other business can accurately calculate the cost of logistics activities, and will not pass the cost on to other companies or departments.
4. From the perspective of circulation process to strengthen the management of the logistics cost.
For an enterprise logistics cost control is not just the things of this enterprise, namely the pursuit of the enterprise logistics efficiency, and should be considered from the product is made to the end user logistics cost efficiency of the whole process of circulation, i.e. the logistics infrastructure investment or expansion or not depends on the development of the whole circulation channels request. For example, some manufacturers are directly facing the wholesale business, as a result, a lot of logistics center is in conformity with the wholesalers logistics center, engaged in large quantities of goods transport, however, with the rapid development of convenience stores, discount stores, retail industry, customer requirements on manufacturers must adapt to the new retail formats form, direct logistics activity for retail stores. Therefore, in this case, the original investment is likely to precipitate, and their quest to establish a new type of meet the requirements of the development of modern logistics logistics center or automation equipment. Obviously, although this investment from enterprises, increased logistics costs, but from the point of the whole circulation process, greatly improving the logistics performance.
5. Through the delivery of efficiency to reduce costs.
Try our best to short time for the user's orders, the right stock system is the enterprise logistics development objective request, however, as the distribution as far as possible to reduce the cost of cost, especially the development of more frequency, small unit distribution requirements, requiring companies to take more efficiency of distribution, it must pay attention to car plan management, improve the cubed out and vehicle management.
In general, the enterprise to realize the distribution of efficiency, we must attach importance to match the car plan management, improve the cubed out and vehicle management. Through constructing efficient distribution planning information system can provide manufacturers with car plan and production plan is linked to, at the same time through information system also enables the use of wholesalers with matching car or purchase plan, so as to improve the efficiency of distribution, decrease the cost of transportation and stock.
6. By reducing the return to reduce logistics cost.
Return cost is an important part of enterprise logistics cost, it tends to occupy a large proportion of the, this is because as the return will produce a series of logistics cost, return of goods damage or poor economic costs and dealing with the personnel needed for return of the goods and a variety of transactional costs, especially in the presence of returns, typically assume all kinds of costs incurred in return goods providers, while the return of the goods because they don't bear the losses as a result of the goods return, therefore, easy to easy to return the goods, and because most of the goods quantity is less, the shipping cost has a tendency to increase. Not only that, because this kind of goods on a smaller scale, also very scattered, goods storage, bill processing business is also very complex. Thus, cut return cost is need to pay special attention to problems in the logistics cost control activities.
Logistics cost reduction is a continuous process. Logistics system optimization is related to the enterprise competition ability, affect the enterprise profitability of major issues, from the height of the strategic planning of enterprise's logistics system. At the same time, to coordinate the relationship between the various departments, each department in the optimization of logistics system in the process of mutual cooperation.