Logistics packaging cost management is the above-mentioned series of management activities for the expenses and packaging costs in the process of logistics packaging, which is gradually realized in the whole packaging process.
The main task of logistics packaging cost management:
Logistics packaging cost management is the whole process management from packaging product design, trial production to sales, and its main tasks include:
1. Accurate cost prediction
The prediction of logistics packaging cost is one of the main contents of business decision-making. When an enterprise makes business decision, the ratio of input to output must be considered. Therefore, the cost of various logistics packaging schemes should be accurate.
2. Correct cost plan
Logistics packaging cost plan is the prior control of cost management, which provides the basis for cost analysis and assessment, reflects and supervises the consumption in business activities, and is the criterion for cost management.
3. Reducing the cost of logistics packaging
Cutting the cost of logistics packaging and improving economic benefits are the central tasks of logistics packaging cost management. Because it is the ultimate and main purpose of a series of work such as cost prediction, planning, control, accounting, analysis and assessment. Reducing the cost means increasing the profit and reducing the capital occupation under other conditions unchanged, which in turn can reduce the price of goods and enhance the comprehensive competitiveness.
Basic requirements of logistics packaging cost management:
1. Strictly implement the standard of payment scope of logistics packaging cost
Draw a clear line between cost and investment expenditure; Draw a clear line between cost and income distribution; Draw a clear line between cost and debt repayment. Expenses outside the cost shall not be included in the cost, and expenses within the cost shall not be included in other expenses. It is not allowed to arbitrarily raise the standard of costs and expenses and expand expenses.
2. Correct accounting of logistics packaging costs
Cost accounting is the basic link of cost management. Whether the cost accounting is accurate or not directly affects the economic benefits of enterprises. Therefore, it is necessary to distinguish between the current cost and the next cost limit in accounting; Distinguish the cost and expense boundaries of internal departments; Distinguish between the cost limits of various products.
3. Implement comprehensive logistics packaging cost management
All relevant departments, processes and links should pursue economic benefits, strive to achieve: high quality, high yield and low consumption, and run cost management through the whole process of product life cycle. Logistics packaging cost management should be managed from the whole process of packaging design, trial production, raw material supply, production, sales, use and recycling, and all staff cost management should be carried out. No matter managers, technicians or ordinary staff, they should realize the importance of cost management, start from themselves, try their best to reduce costs and eliminate waste.