The basic ways to control the logistics cost of th

2022-07-27
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The basic way to control cigarette logistics cost logistics cost is the biggest cost for the operation of tobacco commercial enterprises, and it is also the "third profit source" of enterprises. Developing modern logistics, building a modern supply chain system, obtaining a larger market space at a relatively low cost and improving the core competitiveness of the network have become the strategic choice for the development of modern enterprises

at present, with the further improvement of the industry construction level, the development of modern logistics has begun to take shape. However, the awareness of logistics cost control is not strong, the management is extensive, there is a shortage of talents, a scientific and reasonable activity-based cost accounting and evaluation system has not been established, the overall resource advantage of regional logistics has not been fully brought into play, the internal quality management and performance assessment methods are not perfect, and the efficient distribution means need to be improved to varying degrees, which makes the current logistics operation cost higher Low efficiency is still common in many enterprises

in view of the above problems, the author believes that first of all, we should establish the awareness of cost control, clarify the key links, optimize the operation process through reasonable management and accounting, reduce or eliminate unnecessary operation procedures and expenses, and formulate standard procedures to achieve the purpose of improving efficiency and reducing cost. Secondly, we should understand and pay attention to the five stages of logistics cost management: 1 The actual status of logistics cost (total cost, activity cost, unit cost). 2. logistics cost accounting (use the activity-based cost accounting method to collect cost allocation). 3. logistics cost management (define key links and realize strategic cost management and budget management according to business model, process and flow direction). 4. logistics revenue evaluation (evaluate the contribution of logistics to enterprise benefits). 5. logistics profit and loss analysis (make a simulation model for the change or reform of the logistics system). Thirdly, in terms of measures, it is suggested to grasp the basic ways to reduce the total logistics cost from the following ten aspects:

1 Establish logistics cost base. According to the homogeneous cost drivers (the activity characteristic indicators of the costs incurred), a logistics cost account is set up in the financial indicators to collect the relevant costs. Each cost library can collect labor, direct materials, equipment depreciation, administrative expenses, etc., such as the labor benefits of warehouse personnel, materials used, tool losses, etc. If there are several cost drivers, establish several cost bases. At the same time, the calculation results of activity-based cost should be analyzed and explained, so as to timely grasp the changes of cost composition and the reasons for the high cost, and lay a foundation for the accuracy of budget management

2. Using activity-based cost management method to control logistics cost. Activity based costing is a strategic cost management method. It 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 of each product. Using activity-based costing can improve the activity chain, reduce activity consumption, improve activity quality, and carry out strategic cost management throughout the life cycle of the activity. Through activity-based cost management, the company manages the cost of the experimental machine factory of Jinan new period Testing Instrument Co., Ltd., which mainly produces experimental machines, provides cost information for the implementation of logistics process reengineering and performance evaluation, and provides a more favorable basis and standard for enterprises to further improve cost control and strategic planning and decision-making

3. Reduce logistics costs through efficient distribution. For example, the corresponding method of "segmented sorting and distribution" of cigarettes is determined according to the customer service visit mode and level management requirements. For the areas close to each other, the methods of visiting sales in the morning, sorting in the afternoon and delivering goods in the morning of the next day shall be adopted; For the regions (counties and cities) far away, all day sales visits, sorting at that night and entrusting the third logistics to deliver them to the transfer station; For customers who visit once a week, re check the frequency of segmented sorting and distribution, and optimize the structure of operators. According to the geographical location of the customer group (urban and rural areas), determine the methods of "block delivery" and "line delivery"

4. Using logistics outsourcing to reduce logistics cost. To reduce investment costs, commercial enterprises can outsource part of transit distribution logistics to specialized third-party logistics companies, so as to shorten the transit time of commodities, reduce the cost of commodity turnover and the loss of no-load vehicles

5. Organize logistics performance evaluation (KPI and BSC). First, determine the objectives and tasks of the logistics organization, and then assess them from four aspects: financial indicators, service indicators, processes, innovation and learning ability. On this basis, we can find the key value drivers through the value tree, understand the performance of each functional department and the proportion of performance evaluation, and select the most influential indicators through sensitivity analysis. After running for a period of time, the KPI management evaluation method indicators should be continuously modified to reduce the impact of short-term behavior

6. With the help of modern intelligent information management system, control and reduce logistics costs. Under the traditional manual management mode, the cost control of enterprises is affected by many factors, and it is often difficult and impossible to achieve the optimal control of each link. If the information system is adopted, on the one hand, various logistics operations or business processing can be carried out accurately and quickly; On the other hand, the possibility of logistics cost can be controlled through the data collection and prediction analysis of the information system

7. Strengthen the cost management awareness of enterprise employees. Expand the work of cost reduction from the logistics management department to all departments of commercial enterprises, and carry out logistics cost management from the whole life cycle of business application, sales department and logistics center, so that the employees of the enterprise have the "strategic cost awareness" of long-term development

8. Supply chain management is implemented for the whole process of commodity circulation. It is zero point that integrates and systematizes the supply chain composed of production enterprises, logistics centers, commercial enterprises, retailers and consumers, realizes logistics integration, maximizes the interests of the whole supply chain, and effectively reduces enterprise logistics costs

9. Improving today's major special projects and key R & D of the on-site warehouse is tomorrow's core competitiveness storage management level. First of all, according to the storage capacity area, supply flow direction, and the requirements of the highest efficiency and low cost, select a reasonable functional layout to reduce and eliminate unnecessary work processes. Secondly, 5S management method (sorting, rectification, cleaning, cleaning and Literacy) was adopted to improve the on-site management level and employee operation procedures. In case of any phenomenon that does not meet the 5S requirements, a "red card" was posted in time for warning, correction and rectification within a limited time, and inspection records were made. Third, through intelligent warehouse management, realize the relatively centralized and unified control of warehouse location, zone brand first in first out management and physical objects, optimize the picking up process, establish a zero removal area and a full container area, and save the picking up operation time

10. The line scheme is optimized. According to the principle of "radius determination, cost control and quick service", and according to the classification of explicit cost and implicit cost items in logistics cost accounting, comprehensive calculation and optimization can be carried out for the plan lines, the distribution radius can be determined, reasonable positioning can be made, the distribution resources of the County (city) companies can be integrated, and it can be determined whether to set up sub logistics centers, use transfer stations or break administrative areas to achieve intensive distribution

source: logistics industry

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