Opening Report of Logistics Management Paper 1 1. Basis and Significance of Topic Selection
Pharmaceutical manufacturing is an important part of China's national economy. As the most populous country in the world, with the improvement of people's living standards and the emergence of an aging population, China will pay more and more attention to its health, which has also prompted the pharmaceutical industry in China to enter a stage of rapid growth. With the rapid growth of medical demand, developing logistics is an inevitable requirement for pharmaceutical manufacturing industry to improve its competitiveness. According to the national key enterprise logistics statistical survey data, the logistics scale of China's pharmaceutical manufacturing industry is expanding, but the logistics efficiency and logistics service level are still far behind developed countries. As a modern production service industry, logistics is an important way for enterprises to reduce costs and obtain the third profit source. Especially under the background of the transformation of current economic development mode, pharmaceutical manufacturing industry needs to give full play to the role of modern logistics in industry transformation. How to fully display the logistics cost structure of the medical logistics center and analyze and control the logistics cost has also become an urgent concern of the medical logistics center.
Second, the research status at home and abroad
Research status of foreign logistics cost control: from the perspective of famous foreign journals, the research of logistics cost control mainly focuses on the research of micro-enterprise logistics cost, starting from the actual needs of enterprises, such as supplier selection under constraints, logistics distribution system design, transportation and warehousing strategy, etc. At the same time, from the perspective of empirical research, we pay more attention to the control, optimization strategy and related mathematical analysis model of enterprise logistics cost. This paper will summarize the research status of foreign logistics cost control from three main aspects: supplier selection strategy, inventory and storage strategy, transportation and distribution strategy.
1. Research on logistics cost control in supplier selection strategy. Mooret et and Fearon believe that price, quality and product delivery are important criteria that affect supplier selection strategy, and they believe that linear programming method can be an important method for supplier selection. Under the influence of this idea, Gaballa first applied mathematical programming method to supplier selection from an empirical point of view. Anthony and Buffa created a single-objective linear programming model to support the strategic procurement plan of enterprises, but the factors such as order cost, transportation and inspection cost were not considered in the model. Narasimhan and Stoynoff applied the single-objective mixed integer programming model to a large manufacturing enterprise to optimize the order distribution and material procurement process of supplier groups. Turner put forward a single-objective linear programming model for BritishCoal, which minimizes the total discount price under the constraints of supplier capacity, maximum order quantity, minimum order quantity, customer demand and regional layout. Sharma and others put forward a nonlinear mixed integer goal programming model to solve the supplier selection problem. They consider price, quality, product delivery, service and other factors in the model, and all the criteria are regarded as goals. Under the conditions of multi-category, multi-supplier, limited resources and quantity discount, Benton established a nonlinear programming and heuristic process model for supplier selection by using Lagrange relaxation method. The goal of this model is to minimize the purchase cost, inventory holding cost and order cost. Ghodsypour and O.Brien developed a decision support system (DDS) to reduce the number of suppliers and the number of business partners who manage suppliers.
In addition, many scholars put forward their own views, taking S.H.Ghodsypour and C.O.Brien as examples. In 200 1, they discussed the total logistics cost in supplier selection decision under the constraints of multi-suppliers, multi-standards and supplier capacity. They developed a mixed integer nonlinear programming model and analyzed the corresponding mathematical examples.
2. Research on logistics cost control in inventory and storage strategy. Inventory and storage problems have long been included in the research scope of logistics cost control by foreign scholars, so foreign scholars have made great progress in this field and achieved fruitful results.
19 13 years, FordHarrisr published the famous EOQ- economist quantity model for the first time in his paper. Subsequently, Clark and Searf began to study multi-level inventory, and established an N-level serial system without considering the lot size in 1960. They proved that the optimal inventory control strategy of N-level flow shop system considering discount and storage cost is the so-called order-level strategy.
On the basis of these predecessors' research, later scholars put forward a series of classic models from different problems and angles. For example, the economic production batch model, the economic order batch model that allows shortage, the economic order batch discount model, the material requirements planning (MRP) and just-in-time production (JIT) inventory model and so on.
The research on inventory cost has also made remarkable achievements in recent years. For example, on the basis of reviewing and summarizing the inventory models in the existing literature, K.Skouri and S.Papachristos proposed that the following five costs should be regarded as key costs: (1) damage cost; (2) Holding cost; (3) Out-of-stock cost; (4) opportunity cost; (5) Replenishment cost. Ronald, 2005. Tibben-Lembkea and YehudaBassok discussed the inventory model based on delayed customization strategy. They believe that the strategy of delaying manufacturing to maintain inventory can bring about significant profit growth.
3. Research on logistics cost control in transportation and distribution strategy.
Transportation is the pillar system of logistics system and is considered as an important condition for economic growth and development. Foreign scholars' research on logistics transportation costs covers macro and micro transportation and distribution costs, and the specific research results are as follows.
Krugman made a groundbreaking research, and he pointed out that the scale of trade cost has a crucial impact on the economic geography model; Henderson and others also emphasized the role and influence of transportation cost in trade and income; Kumar and Hoffman analyzed the multiple relationships among trade, transportation costs and moderate globalization. HensRunhaar and RobvanderHeijden discussed the intervention of public policy on freight cost, and made a comprehensive analysis of the paper printed matter logistics in the Netherlands, revealing the mechanism of freight cost controlling freight demand in the supply chain.
In addition, some foreign scholars try to measure the transportation cost, and begin to use the ratio of CIF to FOB as a tool to measure the transportation cost. However, many scholars have questioned this view, and opponents believe that the cost calculated by the ratio of CIF and FOB cannot provide enough information about the time change trend.
To sum up, it can be seen that foreign logistics cost research shows strong practicability and pertinence, with a wide range of research contents and problems and numerous research results. There are many differences in their understanding of the specific composition and interaction of logistics costs. They focus on the practical research of logistics cost optimization strategies, methods and technologies, while the research on logistics cost theory system and other related basic theories is relatively less.
Research status of logistics cost control in China: The research of logistics cost control in China started late, and it was only introduced to China for more than 20 years, but it also achieved some results. A series of operational models of logistics cost measurement have been formed, such as total logistics cost measurement model, third-party logistics service market scale measurement model and logistics cost level measurement model.
Huangyan proposed a computer network control system based on horizontal control, vertical control and supply chain. In this system, it is assumed that the logistics costs of sales, production, procurement and after-sales service are functions of logistics process respectively, and then the cost function and total cost function of each part are established. Finally, horizontal control, vertical control based on process and computer network system control based on supply chain are constructed, which takes logistics cost prediction, planning, analysis, information feedback and decision-making as the main body.
Liu Jian and Ma Shihua introduced the concept of effective inventory level from the influence of supplier shortage on buyers, established the inventory model of warehouses and retailers under the condition of uncertain supply and demand, and put forward the idea and method of overall optimization of safety factor.
Villi studies the correlation between logistics cost and workload in logistics activity-based costing, introduces the concept of linear regression prediction and control principle to predict logistics activity cost and optimize the control of logistics workload, and puts forward normal linear regression models for various activities.
Zhang Lingrong and Yang Mei put forward activity-based costing based on value chain, and analyzed the mathematical model of comprehensive logistics cost. Through this model, cost data can be predicted or simulated, and the optimal solution or optimal solution can be obtained through the variables corresponding to the correlation matrix, which is convenient for logistics cost control. However, the deficiency is that this model is only a theoretical assumption, and there is no further analysis and demonstration.
Tian put forward a strategy to tap the potential value of reverse logistics. He pointed out that effective reverse logistics management can reduce the operating costs of enterprises and even the whole supply chain, increase profits, improve the cash flow of enterprises, improve the quality of customer service and win the reputation and brand image for enterprises.
Shi Minghong and Teng Fang put forward the evaluation index system of logistics performance in manufacturing enterprises, and discussed the quantitative method of logistics evaluation system. They advocate the construction of evaluation indicators from four aspects: internal logistics cost control ability, inventory material management ability, internal logistics layout ability and internal logistics management maturity.
Zhang Yuhua and Weng Jun believe that in the supply chain logistics, logistics, as a sub-link of the whole supply chain, must ultimately obey the supply chain, and simply optimizing the system itself has great limitations. They think that under the background of supply chain, the optimization of logistics system will be influenced by different factors from inside and outside the system, which will aggravate the difficulty of optimization.
Third, the preliminary design of the thesis outline.
(1) Introduction
(B) the theoretical basis of logistics costs
2. 1 Overview of pharmaceutical logistics costs
2. 1. 1 concept of medical logistics cost
2. 1.2 Cost Classification of Pharmaceutical Logistics
2. 1.3 characteristics of medical logistics costs
2.2 Logistics cost management
2.2. 1 logistics cost management link
2.2.2 Logistics cost management methods
2.3 Logistics Activity-based Cost Control System
(C) Cost analysis of pharmaceutical logistics based on activity-based costing
3. 1 Activity-Based Costing
3. 1. 1 Introduction to Activity-Based Costing
3. 1.2 Analysis on the Key Points of Activity-Based Costing
3. 1.3 necessity and feasibility analysis of applying activity-based costing in pharmaceutical logistics center
3.2 Medical Logistics Center Logistics Cost Accounting
3.2. 1 Logistics Cost Activity-Based Costing Model Research
3.2.2 Cost allocation of logistics cost method
3.3 Pharmaceutical Logistics Center Logistics Cost Forecast
3.3. 1 Multitask Linear Regression Model of Logistics Cost
3.3.2 Linear Regression Prediction of Logistics Cost
(D) Logistics cost control system of pharmaceutical logistics center
4. 1 Overview of Logistics Cost Control System
4. 1. 1 The meaning of logistics cost control
4. 1.2 Logistics cost control requirements
4.2 Logistics cost control system framework
4.2. 1 Pre-cost control
4.2.2 Process cost control stage
4.2.3 Post-event cost control stage
4.3 Pharmaceutical Logistics Center Logistics Cost Control System
4.3. 1 Activity-Based Costing
4.3.2 Logistics cost control strategy
(5) Conclusion
Four. Process arrangement
1 and 20xx. 12 determine the topic of the paper and write the opening report;
2. 20xx. 12——20xx. 1 literature reading and sorting, theoretical research and analysis;
3.20xx. 1——20xx.2 Field investigation, data analysis and arrangement;
4, 20xx.2——20xx.4 paper writing, forming the first draft;
5.20xx.4——20xx.5 Revision and finalization of the paper;
6.20xx.5 Submit the paper.
Verb (abbreviation of verb) main references
[1] Huang Yan, Gao Jianbing, Cai Yuyang. Research on Enterprise Logistics Cost Control [J]. China Soft Science, 2000 (7): 82-85.
[2] Liu Jian, Ma Shihua. Research on Supply Chain Cooperation and Contract [J]. Journal of Industrial Engineering and Engineering Management, 2004 (1): 85-87.
[3] villi. Application of linear regression prediction and control in logistics activity-based costing [J]. Journal of Chongqing Jiaotong University, 2004 (6):115-117.
[4] Zhang Lingrong, Yang Mei. Research on cost analysis method of enterprise logistics integration based on value chain [J]. Journal of Dalian University of Technology, 2005 (4): 33-36.
[5] Tian. The potential value of reverse logistics and its mining strategy [J]. Business Times, 2006 (8): 17.
[6] Shi Minghong, Teng Fang. Research on performance evaluation index system of internal logistics in manufacturing enterprises [J]. Modernization of shopping malls, 2006 (26): 146- 147.
[7] Zhang Yuhua, Weng Jun. Optimization analysis of logistics system under the background of supply chain [J]. International Economic and Trade Exploration, 2006 (1): 76-79.
[8] Hu Kaiqiao. Analysis on Logistics Cost Management and Control Strategy of Suning Appliance Company [J]. Consumer Guide, 2009 (1): 33-35.
[9] Zhai Na. Research on the Optimization of Logistics Cost of Chain Supermarket —— How to Realize "Daily Parity" [J]. Science and Technology Information, 2009 (5): 477-478.
Opening report of logistics management thesis 2 i. Current research situation abroad
With the development of logistics, the research on logistics cost control in western developed countries has gone through five stages: understanding the actual situation of logistics cost, actual accounting of logistics cost, logistics cost management, logistics income evaluation and logistics profit and loss analysis. Although many logistics enterprises begin to analyze their own logistics systems, in most cases this analysis is based on experience and intuition, and analytical models or tools are rarely used in the analysis process. Although many effective analytical models, tools and decision support systems have been developed in western academic circles, there are few works about these tools, models and decision support systems, and the industry has not really understood and applied these technologies, so the logistics cost control of some enterprises has reached the fourth stage, while the logistics cost control of most enterprises is still in the third stage, not yet in the fourth and fifth stages. Although we now have a comprehensive understanding of the composition of logistics costs, it is still difficult to effectively control the logistics process because many accounting methods are not perfect, which has become an obstacle to solving logistics costs.
Second, the domestic research status
After decades of development, modern logistics in China has ushered in the spring of logistics industry. In recent ten years, the sustained and steady high-speed growth of the national economy, the rise of e-commerce and China's accession to the WTO have set off waves of logistics industry in China. At present, due to the improvement of policy environment and economic environment, enterprise reform is deepening day by day, which has established a good macro environment and micro foundation for the development of logistics enterprises, and the logistics development situation is getting better and better.
However, as far as logistics cost control is concerned, most enterprises in China are still in the stage of understanding the actual situation of logistics cost, that is, recognizing the importance of logistics activities. Only a few enterprises have reached the stage of logistics cost accounting, that is, the stage of understanding and solving problems in logistics activities (but the accounting level is very low and the level of understanding and solving problems is not deep). The logistics department lags far behind the production department, and the logistics cost management also lags far behind the production management. The theoretical and practical discussion on logistics cost accounting is very weak, and there is no clear regulation on the calculation of logistics cost. The research of logistics cost calculation method is mostly based on Japan.
Third, the background and significance of the topic.
With the enhancement of people's awareness of logistics management, reducing logistics costs has become the primary task of logistics management. No matter what kind of logistics technology and management mode is adopted, the ultimate goal has nothing to do with this mode and technology itself, but to reduce the logistics cost through the overall optimization of the logistics system under the premise of ensuring a certain level of logistics service. It can be said that the whole development process of logistics technology and logistics management is the process of constantly pursuing logistics cost reduction.
At the same time, with the arrival of the new economic era, the trend of economic globalization and market integration is increasingly strengthened. Facing the changeable and fierce market competition environment, the diversification of customer demand and the continuous improvement of personalized consumption level, the traditional and mechanical procurement, production and logistics mode of enterprises has been difficult to meet the market demand. Enterprises must quickly grasp the real market demand, shorten the product development cycle, procurement and supply cycle, production and processing cycle, circulation and distribution cycle, and comprehensively reduce the cost of activity chain process, thus improving the viability and competitiveness of enterprises. Under the traditional enterprise cost management mode, enterprises often put too much emphasis on reducing the fixed cost of unit products by expanding output, and reducing the production cost of enterprises by using cheap labor and raw materials, so as to obtain the expected profits. However, with the increasingly fierce competition among enterprises, it has been proved that it is not feasible to form economies of scale simply by expanding production, regardless of the market acceptance of products and competitors' strategies. The means to reduce costs by improving product design and controlling waste in production process can play a role, and the space for reducing costs is getting smaller and smaller. Therefore, people realize that in order to maintain the viability and competitiveness of enterprises, we must find new profit sources for enterprises.
Through years of research, it is found that the costs incurred in the process of enterprise logistics will not increase the value of customers, and the costs incurred in enterprise logistics activities account for a large proportion of the total cost of enterprises. This has led to the academic research on enterprise logistics, and at the same time, the practical circles are actively studying how to plan and implement the logistics strategy of this enterprise. On the other hand, in order to invigorate their own economies, promote mass production through large circulation, and hope that their infrastructure investment will drive their own economic development, governments urgently need to study how to develop logistics strategies. Through decades of research and accumulation, the logistics industry's understanding of enterprise logistics cost management has formed theories such as the third profit source, logistics iceberg and interest contradiction. Generally, domestic enterprises do not separately account for logistics costs, but often account together with other costs of enterprises, and do not set up separate accounting subjects. Even if some enterprises account the logistics cost separately, they often apply the traditional step-by-step method or variety method, which leads to serious distortion of logistics cost accounting.
For Xi 'an Ai, a foreign-funded enterprise, although the Japanese market has been completely opened, for China, a strange market, it is necessary to reduce costs and improve competitiveness. For a long time, enterprises have paid more attention to production than sales, resulting in high logistics costs. At present, the direct labor cost accounts for less than 10% of the total cost, while the logistics cost reaches 40%. In today's fierce market competition, it is easier to reduce logistics costs than to increase sales. This means that whoever reduces the logistics cost in the fierce competition will reduce the cost and win in the competition.
Starting with the analysis of logistics cost, it is of great significance to manage logistics cost and improve enterprise logistics. Logistics cost accounting is the basis of logistics cost management. However, under the current accounting system in China, it is difficult to account logistics cost completely according to the connotation of logistics cost, and the logistics cost allocated according to the traditional cost method can not meet the needs of logistics management. This situation not only dampened the enthusiasm of enterprises to calculate logistics costs, but also affected the scientific and correct decision-making of logistics management and logistics system reengineering due to the lack of basic data of logistics costs, thus restricting the improvement of logistics management level and the enhancement of enterprise competitiveness.
Therefore, carrying out the research on enterprise logistics cost accounting and determining its cost composition can effectively reduce enterprise costs, improve capital utilization and enhance enterprise competitiveness.