Release time: 20 10 0 1 month
ISBN: 97878 1 1238372
brief Introduction of the content
"Logistics Cost Management" systematically expounds the system theory and method of modern logistics cost management represented by enterprises, absorbs the latest research results, reflects the development trend of logistics cost management, and adopts creative style design. The characteristics of its content and system arrangement are as follows: on the basis of expounding the basic theory of logistics cost management, the basic theories and methods of logistics cost accounting and logistics functional cost management are systematically expounded, and the development trend of logistics cost management is introduced. "Logistics Cost Management" strives to explore teaching reform in style design, and each chapter has a structure chart, learning objectives, guiding cases, review applications and case analysis. The book is divided into 10 chapters, including logistics cost management overview, enterprise logistics cost accounting, logistics cost prediction and decision-making, logistics cost budget, logistics cost control, logistics cost analysis, transportation cost management, warehousing cost management, procurement cost management and logistics performance evaluation.
"Logistics Cost Management" can be used as a teaching material for logistics management majors in colleges and universities, as well as for other management majors, and can also be used as a reference for on-the-job training and examination of logistics managers.
Chapter catalogue
Chapter 1 Overview of Logistics Cost Management
1. 1 the connotation of logistics cost
1.2 Composition and classification of logistics costs
1.3 logistics cost related theory
1.4 the emergence and development of logistics cost management
1.5 Contents and methods of logistics cost management
Chapter II Calculation of Enterprise Logistics Cost
2. 1 Significance, characteristics and principles of enterprise logistics cost accounting
2.2 Determination of content and object of enterprise logistics cost calculation
2.3 enterprise logistics cost calculation method
2.4 Enterprise indirect logistics cost allocation
2.5 Enterprise Logistics Cost Table
Chapter III Logistics Cost Forecasting and Decision-making
3. 1 Logistics cost forecast
3.2 Overview of Logistics Cost Decision
3.3 Logistics function cost decision
3.4 Logistics comprehensive cost decision-making
Chapter IV Logistics Cost Estimation
4. 1 Logistics Cost Budget System
4.2 preparation of logistics cost budget
Chapter V Logistics Cost Control
5. 1 Overview of Logistics Cost Control
5.2 Logistics function cost control
5.3 Logistics Target Cost Control
5.4 Logistics standard cost control
5.5 Logistics Comprehensive Cost Control
Chapter VI Logistics Cost Analysis
6. 1 Overview of Logistics Cost Analysis
6.2 Logistics cost structure analysis
6.3 Logistics cost ratio analysis
Chapter VII Transportation Cost Management
7. 1 transportation cost overview
7.2 Calculation of Automobile Transportation Cost
7.3 Measures and methods to reduce transportation costs
7.4 Transportation cost management
Chapter VIII Storage Cost Management
8. 1 Overview of storage costs
8.2 Calculation of storage cost
8.3 Storage cost management
8.4 storage cost control method
Chapter IX Procurement Cost Management
9. 1 Overview of procurement cost
9.2 Effective methods to reduce and control procurement costs
10 Chapter Logistics Performance Evaluation
10. 1 Overview of Logistics Performance Evaluation
10.2 logistics performance evaluation index system
10.3 logistics performance evaluation method
References by Zhu
Press: Machinery Industry Press
Release date: July 2009-1
ISBN:9787 1 1 1272274
brief Introduction of the content
This book is one of the national "Eleventh Five-Year Plan" general higher education planning textbooks and logistics management professional planning textbooks of higher vocational colleges in the new century. This book introduces the basic theories and methods of logistics cost management from the perspective of cost management, and introduces the basic methods of cost composition, cost calculation, cost analysis and cost control of logistics activities such as warehousing, transportation, packaging, loading and unloading, distribution and distribution processing from the main links of logistics process.
This book can not only be used as a teaching material for logistics management major in higher vocational colleges, but also as an on-the-job training material for logistics staff in enterprises and institutions and a teaching reference book for logistics major in secondary vocational schools.
Library catalogue
Preface to the third edition
Preface to the second edition
order
Chapter I Overview of Logistics Cost Management
Section 1 The concept of logistics cost and the significance of cost management
Section II Contents of Logistics Cost Management
Section III Factors Affecting Logistics Cost and Ways to Reduce Logistics Cost
The fourth quarter logistics cost management methods and means
Reading materials 1
Reading material 2
Chapter II Composition, Classification and Characteristics of Logistics Cost
Section 1 Composition of Logistics Costs
Section 2 Classification of Logistics Costs
The characteristics of the third quarter logistics cost
Review thinking questions
situation
The third chapter is the basic method of logistics cost calculation.
The first section logistics cost calculation object
The second quarter product cost calculation method
Section 3 Activity-Based Costing
practise
reading material
situation
Chapter IV Basic Methods of Logistics Cost Control
Section 1 flexible budget Method and Zero-based Budget Method
Section 2 Target Cost Method
Section 3 Responsibility Cost Method
Section 4 Calculation and Analysis of Cost Variance
practise
situation
Chapter V Automobile Transportation Cost Management
Section 1 Concept and classification of automobile transportation cost
Section II Automobile Transportation Cost Accounting System, Cost Accounting Objects, Accounting Units and Cost Accounting Procedures
Section 3 Calculation of Automobile Transportation Cost
Section 4 Calculation of Vehicle Rental Business Cost
Section 5 Principles and Requirements of Automobile Transportation Cost Control
Section 6 Transportation Cost Analysis
Review thinking questions
practise
reading material
Chapter VI Transportation Cost Management
Section 1 Overview of Shipping Business and Its Costs
……
Chapter VII Storage Cost Management
Chapter VIII Packaging Cost Management
Chapter IX Distribution Cost Management
Chapter X Management of Loading and Unloading Expenses
Chapter II XI Circulation Processing Cost Management
Chapter XII Logistics Cost Forecast, Planning and Decision Analysis
Reference author: Ni
Press: Electronic Industry Press
ISBN:9787 12 1 12 1579
Release date: 20 1 1 1.
Content introduction
Logistics cost management (second edition) is one of the core contents of modern logistics. Benefit and efficiency are people's eternal goals. On the basis of traditional logistics, modern logistics makes the business activities of enterprises more efficient and the operating costs lower by introducing high-tech means. Only by improving the efficiency of transportation, warehousing, sub-packaging and distribution in logistics can the profits of enterprises be greatly increased.
The book "Logistics Cost Management (2nd Edition)" tries to introduce the general operating methods and management technologies of logistics cost management to readers in an easy-to-understand way, and reflects the development trend of logistics cost management by combining the latest research results and technologies in current logistics theory and practice. This book focuses on integrating theory with practice and adopts creative case design. The selected logistics cases are representative, practical and operable.
Chapter catalogue
Chapter 1 Overview of Logistics Cost Management
1. 1 Logistics Cost Overview 2
1. 1. 1 logistics cost concept 2
1. 1.2 Composition of logistics costs 3
1. 1.3 Logistics Cost Classification 4
1. 1.4 Important features of logistics cost 6
1.2 Overview of Logistics Cost Management 8
1.2. 1 the significance of logistics cost management 8
1.2.2 Contents of Logistics Cost Management 9
1.2.3 principles of logistics cost management 10
1.2.4 Basic methods of logistics cost management 1 1
1.2.5 Key points of strengthening logistics cost management 14
1.3 Influencing factors of logistics cost 15
1.3. 1 Factors affecting enterprise logistics costs 15
1.3.2 methods to reduce logistics costs
1.3.3 extensive use of information technology
Chapter II Enterprise Logistics Cost Management 2 1
2. 1 Overview of Enterprise Logistics Cost Management 22
2. 1. 1 logistics enterprises 22
.2.1.2 logistics integration 22
2. 1.3 Basic ideas of logistics enterprise cost management 23
2. 1.4 Key points of logistics enterprise cost management 23
2.2 Production enterprise logistics cost management 24 pages
2.2. 1 procurement cost control 25
2.2.2 Cost control in the production process 27
2.2.3 Material Circulation Cost Management 29
2.3 Wholesale enterprise logistics cost management 30 pages
2. 3. 1 custody fee management 30
2.3.2 Inventory cost management
2.3.3 Sales cost management
2.4 Retail Enterprise Logistics Cost Management 42 pages
2.4. 1 procurement cost management 42
2.4.2 Strengthening sales cost management 45
2.4.3 Inventory management of retail enterprises 5 1
Chapter III Procurement Cost Management 57
3. 1 procurement overview 58
3. The meaning of1.1procurement 58
3. 1.2 Procurement objective 59
3. 1.3 General procurement process 60
3.2 Procurement Expense 6 1
3.2. 1 Overview of procurement cost
3.2.2 Role of reducing procurement cost 6 1
3.2.3 Classification of procurement expenses
3.2.4 Main factors affecting procurement cost
3.3 Ways to effectively reduce and control procurement costs 65
3.3. 1 procurement cost budget 65
Global procurement 66
Procurement outsourcing 67
3.3.4 E-commerce procurement
3.3.5 Supply Chain Management 7 1
Bidding procurement 72
The fourth chapter transportation cost management 77
4. 1 transportation cost overview 79
4. 1. 1 mode of transportation and its characteristics 79
4. 1.2 Concept and content of transportation cost 80
4.2 Transportation cost accounting 80
4.2. 1 highway transportation cost accounting 80
4.2.2 Railway transportation cost accounting 82
4.2.3 Waterway Transportation Cost Accounting 84
4.2.4 Air transportation cost accounting 88
4.3 Transportation cost management 89
4.3. 1 Strengthening the basic work of transportation cost management 89
4.3.2 Strictly control the scope of cost expenditure 90
4.3.3 Implement the cost management responsibility system 90
4.4 transportation cost forecast and plan 9 1
Transportation cost forecast 9 1
4.4.2 Transportation cost plan
4.5 transportation cost analysis 98
4.5. 1 transportation cost analysis summary 98
4.5.2 Transportation Cost Analysis 99
Chapter V Inventory Cost Management 108
5. 1 Overview of inventory management 109
5. 1. 1 enterprise inventory meaning 109
5. 1.2 enterprise inventory type 109
5.2 Inventory cost 1 12
5.2. 1 inventory holding cost 1 12
5.2.2 Order cost or production preparation cost 1 13
5.2.3 Shortage cost 1 14
5.2.4 Inventory holding cost in transit 1 15
5.3 inventory management classification method 1 16
5.3. 1 quantitative ordering method and conventional ordering method 1 16
5.3.2 inventory management classification method 1 17
5.4 eoq inventory control model 1 19
5.4. 1 eoq inventory control strategy 1 19
5.4.2 Common eoq inventory control model 1 19
5.4.3 eoq inventory control mode and the demand of modern inventory management 120
5.5 mrp inventory control method 12 1
5.5. 1 Generate Material Requirement Plan 12 1
5.5.2 Characteristics of MRP121
5.5.3 Operating Steps of MRP System 122
5.5.4 Development of MRP system 122
5.6 jit inventory control method 123
Brief introduction of JIT 123
5.6.2 Difference between JIT production system and traditional logistics system 123
5.6.3 Inventory control strategy of JIT124
5.6.4 Key Methods of Eliminating Inventory and Improving Logistics under JIT Production Mode 125
5.6.5 jit's role in logistics 126
Chapter VI Handling Fee Management 128
6. 1 commission summary 129
6. The concept of1.1processing 129
6. 1.2 the position and role of loading and unloading in logistics 129
6. 1.3 treatment type 129
6. 1.4 handling characteristics 13 1
6. 1.5 classification and general situation of handling machinery 13 1
6. 1.6 Loading and unloading expenses and their contents 132
6.2 Calculation and Analysis of Handling Fees 133
6.2. 1 commission calculation item 133
6.2.2 Cost Analysis of Handling 138
6.3 Overview of handling fee management 14 1
6.3. 1 fee management 14 1
6.3.2 Basic principles of handling fee management 14 1
Material handling system 142
Chapter VII Distribution Cost Management 148
7. 1 Overview of Distribution Cost Management 149
7. The concept of1.1distribution 149
7. 1.2 Basic links and distribution methods 150
7. 1.3 Distribution Center 15 1
7. 1.4 distribution management 152
7.2 Composition of Distribution Cost 153
7.2. 1 Composition and classification of freight 153
7.2.2 Composition of storage and custody expenses 154.
7.2.3 The packing fee is 154.
7.2.4 The cost of distribution and handling is 155.
7.2.5 Accounting of Distribution Cost 155
7.3 Distribution Cost Management 158
7.3. 1 unreasonable distribution 158
7.3.2 Distribution cost control strategy 159
7.3.3 Distribution cost control method 166
7.3.4 Basic flow of distribution cost control 17 1
7.3.5 Selection of cost control in each link of distribution 17 1
7.3.6 Distribution cost analysis 17 1
Chapter VIII Logistics Cost and Performance Evaluation 173
8. 1 Significance and procedures of performance appraisal 174
8. 1. 1 Significance of performance appraisal 174
8. 1.2 performance appraisal procedure 175
8.2 Performance evaluation index system 177
8.2. 1 evaluation of financial indicators of logistics performance 177
8.2.2 Non-financial indicators of logistics performance evaluation 18 1
8.2.3 Problems needing attention in performance evaluation 184
8.3 Performance Appraisal Method 185
8.3. 1 traditional performance evaluation method 185
8.3.2 Innovation of Enterprise Performance Evaluation Method-Balanced Scorecard 189
Chapter 9 Comprehensive Practice of Logistics Cost Management 195
Chapter 10 Logistics Cost Management Training 20 1
Training 1 Logistics Cost Analysis Training 20 1
Training 2 Logistics Operation Process Optimization Training 202
Training 3 Warehouse Strategy Selection Training 203
Training 4 Logistics Enterprise Packaging Cost Calculation Training 204
Practice 5 Logistics Enterprise Circulation Processing Cost Management Practice 205
Training 6 Logistics enterprises to choose the appropriate mode of transportation to reduce transportation costs Training 206
Training 7 Logistics enterprises to apply logistics cost performance evaluation index training 207
Reference 208 Press: Aviation Industry Press.
ISBN:9787802435490
Publication date: 20 1 1 May, 2008
Content introduction
Logistics Cost Management keeps pace with the times, responds to the call of curriculum reform, is task-driven, concise and practical. This paper expounds the concept, classification, composition and characteristics of logistics cost, the significance and content of logistics cost management, the basic theories of logistics cost accounting, forecasting, decision-making, budgeting, control and performance evaluation, and the logistics links such as transportation, warehousing, distribution, loading and unloading, packaging and logistics information management.
Logistics Cost Management is comprehensive in content, reasonable in structure, illustrated with pictures and simple in language. It can be used as a teaching material for logistics management and other related majors in colleges and universities, and also as a reference for training or self-study of employees in enterprises.
Chapter catalogue
Project 1 Introduction to Logistics Cost and Its Management 3
Case Introduction —— Puzzlement of Cultural Publishing House 4
Task 1: master the concept, classification and characteristics of logistics cost 5
First, the concept of logistics cost 5
Second, the classification and composition of logistics costs 5
Three, the characteristics of logistics cost and related theory 8 pages
Task 2 Understand the concept, significance and content of logistics cost management 1 1
First, the significance of logistics cost management 1 1
Second, the content of logistics cost management 13
Case Analysis-Main Measures to Reduce Logistics Cost 14
Project summary 16
Thinking and Practice 17
Practical exercise-understanding the current situation of logistics enterprises 19
Item 2 Logistics Cost Accounting 20
Case introduction1-Suda Company solves the mystery of logistics cost 2 1
Case Introduction 2- Problems of Oriental Company 22
Task 1 Mastering the traditional logistics cost accounting method 23
I. Purpose and Procedure of Logistics Cost Accounting 23
Second, the logistics cost accounting method 24
Third, determine the logistics cost accounting object 32
Case Study 1- Logistics Cost Accounting and Analysis of Suda Company 35
A, logistics cost data analysis 35
Second, the preparation of the cost calculation table 37
Three. Summarize and prepare the company-wide logistics cost calculation table 40
Task 2 Master the method of calculating logistics cost by activity-based costing 42
I. Concepts involved in Activity-Based Costing 42
Second, the basic principles of activity-based costing 44
Three. Calculation steps of activity-based costing 45
Case Analysis 2- Solving the Decision-making Problems of Oriental Company 46
I. Accounting preparation 46
Second, the analysis and determination of activities, the establishment of activity-based costing library 47 pages
Thirdly, the resource drivers are analyzed and determined, and the resource costs are allocated to the activity-based cost library 47.
Four. Determining work motivation 47
V. Activity-based costing 48
Summary and allocation of activity costs of intransitive verbs 50
Seven. Comparison of accounting results 52
Project summary 52
Thinking and Practice 53
Practical Exercise —— Investigation on Logistics Cost of Master Kong Mineral Water 55
Item 3 Logistics Cost Forecast and Decision-making Page 56
Case introduction-Is the new official "set fire" or "fired"? 57
Task 1: Master the concept, principles, procedures and methods of logistics cost forecasting.
First, the concept of logistics cost forecast 58
Second, the principle of logistics cost forecast 58
Third, the basic procedure of logistics cost forecast 59
Four, the method of logistics cost prediction on page 59
Task 2 Master the concept, principles, procedures and methods of logistics cost decision.
First, the logistics cost decision-making principles 67
Second, the basic procedure of logistics cost decision 68
Third, the method of logistics cost decision 69
Case analysis-new officials "set fire" or "fired" 74
A, warehouse throughput forecast 74
Second, the storage capacity demand forecast 75
Third, the warehouse size forecast 75
Four, the warehouse size scheme 76
Verb (abbreviation of verb) Decision on the size of warehouse 76
Project summary 77
Thinking and Practice 78
Practical exercise-China logistics development forecast 80 pages
Project IV Logistics Cost Budget 82
Case Introduction-Huaxing Company Logistics Cost Budget 83 pages
Task 1 Understanding the meaning, function and content of logistics cost budget 85
First, the meaning and role of logistics cost budget 85
Second, the preparation method of logistics cost budget 86
Task 2 Familiar with the preparation method of logistics cost budget 87
First, the logistics cost of flexible budget 87
Second, the logistics cost zero-based budget 90
Three, logistics cost rolling budget 92 pages
Case study-Huaxing company logistics cost budget 93 pages
Project summary 94
Thinking and Practice 96
Practical Exercise-Collecting Budget Table 97
Project five logistics cost control 99
Case Introduction-Confusion of Datong Express Company 100
Task 1: Understand the relevant knowledge of logistics cost control 100
I. Classification of Logistics Cost Control 100
Second, the principle of logistics cost control 10 1
III. Basic Procedures of Logistics Cost Control 102
Task 2: Grasp the characteristics and application of target costing 103
I. Overview of Target Cost Method 103
Second, the logistics target cost formulation process 105
Iii. Implementation Evaluation of Logistics Target Cost Value Engineering 107
Four. A typical case —— Dawn Distribution Center 109 Value Engineering Analysis
Task 3: Grasp the characteristics and application of the responsibility cost method 1 12.
I. Overview of Responsibility Cost Method 1 12
Second, the calculation method of responsibility cost 1 14
Case study-the application of responsibility cost method in Datong Express Company 1 15
First, divide the responsible units and determine the cost responsibility 1 15.
Second, determine the responsibility objectives, and establish relevant internal systems and mechanisms 1 15.
Iii. Responsibility Cost Performance Report and Evaluation 1 15
Project summary 1 17
Thinking and practice 1 18
Practical exercise-Target cost exercise of air consignment service 1 19
Project VI Transportation Cost Management 12 1
Case introduction-the confusion of guarantee companies 122
Task 1 Understand the basic knowledge of transportation cost management 122
I. Concept of transportation cost 123
Second, the classification of transportation costs 123
Three. Characteristics of transportation cost 123
Task 2 Highway Transportation Cost Management 124
I. Cost Accounting of Highway Transportation 124
Second, the highway transportation cost analysis 129
Task 3 Waterway Transportation Cost Management 130
I. Transportation Cost Accounting 130
Second, the transportation cost analysis 136
Case Analysis-Transportation Cost Management of Guarantee Company 136
I. Cost Accounting of Highway Transportation 136
Second, the highway transportation cost analysis 138
Project summary 138
Thinking and Practice 139
Practical exercise-"small carrier" 14 1
Item 7 Storage Cost Management 143
Case Introduction-Warehouse Management of ingram micro Company 144
Task 1 Understand the basics of warehousing cost management 144
I. Meaning of storage fee 144
Second, the characteristics of storage costs 145
Three. Classification and composition of storage expenses 145
Task 2 Accounting and Analysis of Storage Costs 149
I. Storage Cost Accounting 149
Second, the storage cost analysis 150
Task 3 Storage Cost Optimization 15 1
I. Manifestations of unreasonable storage 152
Second, the optimization of storage cost 152
Case Study —— Storage Cost Management of ingram micro Company 158
Project summary 160
Thinking and Practice 160
Practical exercise-investigation and analysis of enterprise storage cost 162
Item 8 Distribution Cost Management 163
Case Introduction-Wal-Mart's Success 164
Task 1 Understand the basic knowledge of distribution cost management 164
I. Significance and Basic Process of Distribution 165
Second, the characteristics of distribution costs 165
Three. Classification and composition of distribution cost 166
Task 2 Distribution Cost Accounting and Analysis 168
I. Distribution Cost Accounting 168
Second, the distribution cost analysis 173
Task 3 Distribution Cost Optimization 174
I. Manifestations of unreasonable distribution 175
Second, the distribution cost optimization method 175
Case Analysis-Wal-Mart's Method of Reducing Distribution Cost 178
Project summary 179
Thinking and Practice 179
Practical exercise-cost analysis of distribution company 180
Item 9 Other Logistics Cost Management 182
Case Analysis —— Bottleneck of Yunnan Shuanghe Pharmaceutical Co., Ltd. 183
Task 1 processing cost management 183
I. Overview of Handling 184
Second, the handling fee cost accounting 185
III. Optimization Method of Handling Cost 186
Task 2 Packaging Cost Management 188
I. Overview of Packaging 189
Second, the packaging cost accounting 190
Third, the way to optimize the packaging cost 192
Task 3 Cost Management of Logistics Information System 193
I. Meaning and Classification of Logistics Information System 193
Second, the logistics information system cost accounting 194
Iii. Ways to Optimize the Cost of Logistics Information System 194
Case study-Measures to reduce treatment cost 195
Project summary 196
Thinking and Practice 197
Practical exercise-investigation and analysis of packaging cost 197
Item 10 logistics cost performance evaluation 199
Case Introduction —— Performance Evaluation of Coca-Cola (Sweden) Company 200
Task 1 Understand the basic knowledge of logistics cost performance evaluation 200
First, the meaning and significance of logistics cost performance evaluation 20 1
Second, the steps of logistics cost performance evaluation 202
Task 2 Mastering Logistics Cost Performance Evaluation Index 204
First, the logistics cost-benefit evaluation index 204
Second, the logistics operation evaluation index 206
Three. Non-financial evaluation indicator 2 10
Task 3: Master the comprehensive evaluation method of logistics enterprise performance 2 12
I. Overview of Balanced Scorecard Method 2 12
Second, the application of balanced scorecard method in logistics cost performance evaluation 2 13
Case Analysis-Application of Balanced Scorecard in Coca-Cola (Switzerland) Company 2 16
Project summary 2 17
Thinking and practice 2 18
Practice Training —— Research Report on Performance Evaluation of Logistics Enterprises 2 19