ABSTRACT
Business activities, logistics activities penetrate into various business
activities. Logistics cost is the amount of evaluation of the actual situation of the
logistics activities. Modern logistics costs from the supply of raw materials has
been incorporates the goods to be sent to the logistics costs that occur in the
hands of consumers. The logistics cost is not included in the financial accounting
system, manufacturing companies used to logistics costs included in the cost of
the product, mixed commercial enterprises put the logistics costs and the costs of
commodity circulation. Therefore, regardless of the manufacturing business or
commercial enterprise, not only difficult logistics costs calculated in accordance
with the connotation of logistics costs, and even has been the production area or
circulation split open to logistics costs, alone can not truly calculated and
reflected.
Enterprise logistics and logistics enterprises, how to optimize the allocation
of their own logistics resources, and how to implement the management and
decision—making, in order to bring the greatest benefits with minimal cost, one
of the most important issues they face. Logistics is seen as a manufacturing
enterprise is the last best hope to reduce costs and improve efficiency links.
Key words
Logistics, cost management, cost control
