In the logistics system, warehousing is the only static link, some people also call it a zero-hour transportation. With the development of the economy, the demand for personalized, diversified changes in the mode of production has also become a multi-species, small batch flexible production methods. The characteristics of logistics from the less varieties, large quantities into more varieties, fewer batches or batches, small batches; warehousing function from the emphasis on the efficiency of storage gradually changed to the emphasis on the realization of the circulation function. Warehousing logistics cost management level of high and low, the whole logistics cost management has an important significance.

1. Through warehousing activities can be resolved through the difference between supply and demand time

Warehousing is a node of the logistics system is connected to the production and consumption of the bridge. Between commodity production and consumption, there is a certain time interval. If some commodities are seasonal production, perennial consumption; some commodities are perennial production, seasonal consumption; there are also some commodities are seasonal production, seasonal consumption, or perennial production, perennial consumption. In any case, there is a certain time interval between the product's entry from the production process to the consumption process. In addition, in order to make the goods more suitable for the needs of consumers, many commodities have to be selected, sorted, subassembled, grouped and so on before they are finally sold. In addition, in the process of commodity transportation, in the car, ship and other means of transport convergence, due to the impossibility of complete consistency in time, but also produces in-transit commodities on the station, dock flow of the warehouse storage requirements. Due to the production and use or consumption of time is not synchronized, goods through the storage process, defuse the contradiction between supply and demand, while also creating new benefits in time.

2. Through warehousing activities to realize the transfer of goods from the place of production to the place of consumption

Warehousing activities can be resolved in space, time and variety, quantity and other aspects of production and consumption in the existence of contradictions, and play the role of warehousing activities connecting production and consumption of the ties and bridges; connecting the producers and consumers in the geographic separation of commodity production and consumption; connecting the production of commodities with consumption Time inconsistency; regulating the differences in the mode of production and consumption of commodities; to balance the transportation load, reduce transportation costs. Such as batch production, whole box transportation, in the warehousing process to split in order to facilitate retail and other functions.

3. Through warehousing activities to meet market demand for each factory to produce a single product variety, but the number is very large; and in terms of consumption, each consumer needs a wide range of varieties and a small number, so it is required in the circulation process, and constantly in the variety of combinations, in the number of constantly to be dispersed. After warehousing activities in the variety and quantity of a series of adjustments, in order to enable retail stores throughout the country to provide consumers with a variety of varieties, specifications and colorful goods.

From the above analysis, it can be seen that warehousing activities is to promote the development of production, to meet the market supply of an indispensable link. Therefore, in order to ensure the smooth transfer of the use value of materials in space and time, warehousing activities are bound to consume a certain amount of physical labor and live labor, although these consumptions are necessary, but the warehousing activities can not create the value of the use of materials, at the same time, in the process of storage, the value of the use of materials may be reduced in quantity and quality. Therefore, strengthen the warehousing logistics cost management, can reduce the material in the warehousing process of material depletion and labor consumption, reduce logistics costs, improve the efficiency and effectiveness of the logistics system.

Two, warehousing costs

Warehousing costs is the process of enterprise warehousing activities consumed in the materialization of labor and live labor monetary performance, it is accompanied by logistics warehousing activities and the occurrence of various costs. Among them, part of the depreciation of warehousing-related equipment and facilities, maintenance costs and the natural loss of goods; part of the labor costs consumed for warehousing operations, power costs, etc.; part of the increase in the amount of goods stored in the cost of funds consumed and the cost of risk; and a part of the integrated management of the cost of warehousing activities. Warehousing cost control refers to the use of cost accounting based on a variety of methods, predetermined warehousing cost limits, according to the limits of the allocation of storage costs and storage costs, to the actual warehousing costs and warehousing cost limits compared to measure the achievements and effectiveness of warehousing activities, and to the exception of the management principle of correcting unfavorable differences, in order to improve the efficiency of the work, the realization of the warehousing costs beyond the expected limit of control. The importance of warehousing cost control is mainly reflected in the following aspects:

First of all, warehousing cost control can increase the level of corporate profits, directly serving the ultimate business objectives. Increase profitability is one of the objectives of the enterprise, but also the driving force of social and economic development. No matter under what conditions, cost reduction will bring increased profits. In the case of increased revenue, reduce costs can make profits grow faster; in the case of declining revenue, reduce costs can inhibit the decline in profits.

Secondly, warehousing cost control is a small and medium-sized enterprises to resist internal and external pressures for survival and development of the guarantee. Enterprises in the production and operation activities, within the staff to improve the treatment and shareholders require dividend pressure, outside the competition in the same industry, the economic environment reversal and other unfavorable factors. Enterprises can take measures to resist internal and external pressures by reducing various costs, improving the quality of products and services, introducing talents, strengthening management, increasing investment in research and development, and developing new products. Reducing warehousing costs can improve price competitiveness and enable enterprises to continue to survive during economic adjustments. Increase in selling price will trigger the corresponding price increase in dealers and suppliers and increase the burden of turnover tax, and reduce the cost of warehousing can avoid such pressures.

Again, warehousing cost control is a prerequisite for sustainable development. Only the storage cost control in the same industry advanced level, in order to win the development of the first opportunity, but also the basis of competition. Warehousing costs down, can cut the selling price to expand sales, sales expansion after the operation of a solid foundation, only to have the power to improve product quality, design and development of new products, and seek new development. One of the important reasons why many enterprises are in trouble, is in the case of storage costs out of control, and in the expansion of production and the development of new products on the risk, once the market shrinks or decision-making errors, the enterprise has no ability to resist, and soon collapsed. At the same time, warehousing costs once out of control, will result in a large amount of capital deposits, seriously affecting the normal production and business activities of enterprises.

Problems in warehousing, cost control content

Management of warehousing material costs Materials consumed in the storage process of lining materials in warehousing costs account for a large proportion. Therefore, the greatest potential for reducing storage costs lies in saving lining and thatching materials and related labor costs, looking for both the cost of this part of the cost savings, but also to ensure the quality of material management of material management methods, to carry out technological innovation and technological transformation, to fully tap the potential of the equipment. At the same time, the management of warehousing costs should also be implemented in the management of sub-port, classification management, strengthen the economic accounting, and promote the continuous reduction of warehousing costs.

Warehouse handling cost management supplies in and out of the warehouse mainly rely on loading and unloading operations to complete. Loading and unloading handling machinery equipment depreciation costs, is the largest proportion of the cost of handling in the warehouse handling costs. Therefore, the warehousing department should first pay attention to the choice of applicable machinery and equipment in the economy and practicality. Should prevent the kind of disregard for the actual need, greedy for the ocean, the depreciation of storage equipment to increase for no reason.

Management of warehousing labor costs Warehousing labor costs are mainly two aspects of expenditure: one is the warehouse management personnel's salaries, bonuses, benefits, allowances, etc.; the second is the warehousing production workers' salaries, bonuses, allowances, benefits, etc.. The management of warehousing labor costs, should focus on minimizing non-production workers' salary expenditure, because this part of the cost of expenditure and warehousing operations have no direct relationship. At the same time, should continue to improve labor productivity, and constantly reduce the cost of warehousing costs in the consumption of live labor costs. In addition, the choice of reasonable forms of labor organization, wage forms, for reducing labor costs also have an important impact.

Management of other costs and fees in warehousing In warehousing costs, such as oil, fuel, electricity, low-value consumables and other costs, although the proportion is small, but the management of this part of the cost is not to be ignored. Warehouse cost management should focus on continuously reducing the level of the above cost items.

Measures for warehousing cost control

First, make full use of modern warehousing technology and equipment to improve the operational efficiency of the various work segments. In a warehouse field, a certain amount of work cost expenditure, due to the actual efficiency varies, the cost of labor, machinery and equipment consumption, fuel costs vary, if the warehouse management is well managed, then the entire warehousing costs will be reduced, the economic benefits will increase. Therefore, the use of modern warehousing technology and equipment in warehousing operations to improve labor productivity, such as the use of computer positioning systems, computer access systems, computer monitoring systems and other computer management technology, warehousing bar code technology, modern shelves, professional operating equipment, forklifts, new trays and so on.

Secondly, to accelerate the turnover of raw materials and finished products, give full play to the effectiveness of the use of the warehouse, improve the utilization rate of warehouse capacity. Inventory turnover speed, can make the enterprise's capital cycle fast turnover, capital appreciation, cargo loss, cargo difference is small, the warehouse throughput capacity enhancement, cost reduction. Give full play to the use of warehouse efficiency is to reduce the premise of warehousing costs. Warehouse department can take high stacking method to increase the height of the storage; reduce the width of the library channel to increase the storage of effective area; the use of side forklift, push-pull forklift to reduce the width of the forklift required to turn; reduce the number of the library channel to increase the storage of effective area. Warehousing and storage of goods tons / day cost, and warehouse area utilization rate, the amount of goods stored is closely related. In a sense, do not study the utilization rate of the warehouse, to reduce storage costs can not be discussed. A depot in the relative stability of the various costs and expenses, the increase in storage capacity per unit area and per ton of goods storage costs inversely proportional. That is, the larger the former, the smaller the latter; conversely, the larger.

Third, strengthen the materials, finished products in the warehouse quality management, reduce the custody of abnormal loss. The quality of goods stored in the warehouse field is intact, the number of accurate, to a certain extent, reflects the quality of warehouse management. In order to avoid or reduce the depletion of goods, should be strictly acceptance of goods into the warehouse, so that unqualified materials, finished products do not enter the warehouse, the procedures are incomplete, never send material, quality problems with the product never leave the factory. Classification of raw materials and finished products are stored in different zones, scientifically stacked and padded, temperature and humidity are controlled in the warehouse, and items are regularly checked in the warehouse to ensure that the bill is consistent, the account is consistent, and the account is consistent. In practice, there is a slight error, will make the account does not match, so it must be timely and accurately grasp the actual storage situation, often check with the account card, whether it is computerized management or manual management, which is indispensable.

Fourth, the use of effective "first-in, first-out" method, to ensure that the storage period of each stored item is not too long. It is an effective method and has become one of the guidelines for storage management. The main effective FIFO methods are: first, the use of computerized access systems. The first is the use of a computerized management system that automatically sequences shipments according to the time of entry into the warehouse and relies on time-sorting software to achieve "first-in-first-out". This computer access system can also be the first in first out and fast in fast out combined to speed up the turnover, reduce labor consumption; Second, the use of technical process systems in warehousing to ensure that the "first in first out". The most effective way is the technical process in the warehouse through the racking system, both to improve the utilization of the warehouse, but also to enable the warehouse management to achieve mechanization, automation, is an important technical measure of the modern warehouse.

Fifth, efforts to make logistics, information flow, capital flow to maintain consistency and enhance the effectiveness of management. Make full use of the advantages of e-commerce under the warehouse management information technology, networking, intelligence, effective control of import, export, inventory system, so that the logistics, capital flow, information flow to maintain consistency. The use of logistics, capital flow, information flow of dynamic information to assist in decision-making, can effectively reduce the cost of inventory costs, improve the efficiency of warehousing services.

In addition, small and medium-sized enterprises can be based on the actual business operations, the implementation of warehousing business outsourcing, so as to save the relevant investment and cost. Outsourcing is through the contract to the enterprise's non-core and non-revenue production activities to the professional warehousing company, so as to achieve cost reduction, improve productivity and enhance the enterprise's ability to quickly adapt to the environment of a management model. Outsourcing is a long-term, strategic, interpenetrating and mutually beneficial way of business entrustment and contract execution. SMEs make full use of the existing market logistics companies, outsourcing its warehousing business, not only can reduce the pressure of investment, but also can greatly reduce the cost of warehouse management.

In short, reduce logistics costs for small and medium-sized enterprises to obtain the third source of profit, and reduce warehousing costs is to obtain the third source of profit source of one of the important sources. In the current tight monetary policy, in the face of rising prices, rising costs of the unfavorable situation, small and medium-sized enterprises should be more inward-looking, to strengthen the internal warehousing cost accounting and analysis, to take effective measures to control warehousing costs, to find ways to get through the difficult period of operation by all means.

Three, case: the catering industry as an example of warehousing costs

Any catering business, food ingredients storage management and distribution control and the value of stored raw materials on behalf of the accounting and control, and the procurement of food materials, acceptance, as the quality of catering products and food cost control has a pivotal impact on the enterprise. Many catering enterprises due to the storage of food and beverage items management chaos, caused by the deterioration and corruption of food raw materials, or stolen, lost, or misappropriated. Inventory management is lax, not only to make the enterprise catering costs and operating expenses increased, and guests can not get high-quality meals.

Overview of a catering raw materials inventory management

The main object of inventory management of catering items is to food as the main representative of perishable and perishable items. Catering items purchased, where the food can be stored in the warehouse are generally after acceptance into the hotel's food warehouse, our inventory management work is thus launched.

To do a good job of inventory management, you should first understand its characteristics, and a clear inventory of the purpose of the work, to master the basic principles of food and beverage inventory management.

(A) the characteristics of the restaurant inventory management

The object of the restaurant inventory management work to determine the characteristics of the restaurant inventory management work. These features are as follows:

1, catering inventory management work instability

Catering items and general work materials and production materials materials are different, the vast majority of catering items market supply is very seasonal, especially those who are not artificially cultivated and free-range food materials, and catering production and sales of food materials and the need for freshness. This leads to an important feature of the management of food and beverage items - instability, to the procurement and inventory has brought many difficulties, especially for inventory, it exists how to carry out inventory control, how to determine the reserve quota, how to implement the effective acceptance and storage and other issues.

2, catering inventory management is not easy to predict and difficult to control

The second feature of the process of catering items management is not easy to predict and difficult to control. This is due to the development of food and beverage program is not possible as industrial and commercial enterprises to achieve relative predictability and long-term. This is the catering production and sales activities in almost no finished product storage this link. Production and sales are completely to market changes to set, and this change has no lag, it will immediately around the catering production and sales. As such, it is difficult to determine the quantity of food and beverage production and sales. Catering production and sales on the need for items in the end how much, not easy to predict; ordering, purchasing, stocking the batch and the amount of insurance in the end to how much is appropriate, it is difficult to control.

3, catering inventory management work of the high requirements

Most of the food and beverage raw materials perishable, perishable, fragile, fragile, there are a number of items of raw materials are rarely packaged or packaging does not exist, storage and custody of these items can not be simply some of the common methods used in the commercial and industrial enterprises. So, with what methods and means to improve inventory storage? What are the ways to reduce consumption and meet the needs of production and sales, so as to achieve satisfactory economic returns?

The above factors on the management of warehousing material costs, the management of loading and unloading costs in the warehouse , the management of warehousing labor costs, warehousing and other cost management will have varying degrees of impact

Below we will be the management of inventory of food and beverage items to expand the narrative.

(2) catering inventory management and the purpose of the basic principles

A business needs to maintain a certain amount of inventory items, in order to make production and sales activities can be balanced, uninterrupted normal.

The same is true for catering enterprises. Catering goods inventory is the production and sales of the preparatory stage, but also an important part of the enterprise to save money. Lack of inventory preparation stage, production and sales will be faced with a lack of materials and short pieces of the menace, resulting in production stoppages, in terms of manpower, material and financial resources to the loss of enterprises; inventory of items to raise too much, will make the enterprise appeared in the phenomenon of the backlog of items, resulting in slower turnover of funds, inventory management costs rise, resulting in a great waste. If you do not grasp this vital issue, catering enterprises to achieve the desired economic benefits will be in vain. Therefore, it is very important to strengthen the management of catering inventory items.

To improve the catering inventory management, usually pay attention to the following points:

1, the catering items purchased from the market activities and the needs of the enterprise's production and sales are organically combined to carry out effective inventory management; efforts to make the logistics, information flow, the flow of funds to maintain consistency, and enhance the effectiveness of the management.

2, based on the characteristics of the food materials themselves, make full use of modern warehousing technology and equipment, subscribe to the corresponding management methods of the system, improve the operational efficiency of the various aspects of the work;

3, to reduce the cost indicators, to strengthen the stock of economic accounting, reduce the actual cost of expenditure;

4, to accelerate the speed of flow of inventory items, the finished product in the library of quality management, to reduce the custodial In the abnormal loss, the use of effective "first-in-first-out" method, to ensure that the storage period of each stored item is not too long;

Warehousing activities is to promote the development of production to meet the market supply of an indispensable link. Warehousing costs are easier to control and manage logistics costs, with the improvement of the level of technology in logistics activities, warehousing efficiency, warehousing costs are also changing. We need to know the importance of warehousing in logistics activities, problems, warehousing cost control content, in order to take the appropriate countermeasures to solve the problem, reduce costs and improve efficiency. I hope that in China's logistics cost management, warehousing costs can have a new breakthrough.