In daily study and work, everyone will inevitably come into contact with papers. The process of writing a thesis is the process that people gain direct experience. In order to make it easier and more convenient for you to write your thesis, the following is a model essay on cost control that I collected. Welcome to share it.
First, the current situation of cost control in China's logistics enterprises.
With the intensification of market competition, China's logistics enterprises have realized the necessity of controlling logistics costs and the importance of strengthening logistics cost management, strengthened logistics awareness, introduced logistics talents and innovated transportation equipment, and the logistics industry has developed to a certain extent. However, compared with developed countries, China's logistics enterprises still have many shortcomings in many aspects and do not have the ability to compete with them. The high logistics cost restricts the development of logistics enterprises. Broadly speaking, China's logistics enterprises should control the cost consumption of warehousing, loading and unloading, packaging and transportation.
Secondly, analyze the causes of the problems in cost control of logistics enterprises in China.
(A) the lack of advanced and scientific warehousing management technology. Advanced and scientific warehouse management technology can improve work efficiency and reduce logistics operation cost.
For example, RFID technology is a widely used logistics control technology for logistics enterprises in developed countries. However, the development of China's logistics enterprises is still in its infancy. Most logistics enterprises are small in scale, with a low degree of informatization, few specialized talents, and the warehousing technology is not mature enough to be used in their own enterprises, which leads to the backward warehousing level of logistics enterprises, slow development and inability to enhance economic benefits. Moreover, the increase of warehouse construction cost, depreciation cost, labor cost and tax burden makes the burden of logistics enterprises heavier and heavier. In addition, some logistics enterprises lack funds to buy advanced storage control equipment, which increases the work tasks of staff, increases the probability of goods loss and reduces the improvement of storage technology.
(2) The mechanization of loading and unloading is low. In developed countries, loading and unloading are all done by machines. Mechanized labor can not only liberate manpower and improve work efficiency, but also effectively reduce the damage rate of goods, thus reducing the loading and unloading cost and improving the quality of goods loading and unloading. However, the degree of mechanization and informatization of logistics enterprises in China is low, and few logistics enterprises can use professional equipment. The reason is to save money and reduce costs.
Use low-cost labor, but for the most repetitive logistics links, loading and unloading, the increased labor force is limited to carrying small goods. For handling those large goods and goods harmful to human health, the use of manpower will cause personal injury, and the phenomenon of excessive labor consumption is serious, thus affecting the efficiency of loading and unloading and bringing losses to enterprises.
(3) The packaging design is unreasonable. The lack of scientificity and rationality in packaging design of logistics enterprises in China is the main reason for improper packaging and damage to goods. Many logistics enterprises do not fully consider the characteristics of goods, the economic applicability of packaging materials and the degree of environmental pollution, and use the same packaging materials for unified packaging of different goods, especially fragile, perishable and perishable goods and precision instruments. If the packaging form and cushioning material are not properly selected, the packager is not responsible for cutting corners in packaging, but encounters harsh natural environment during transportation, which increases the probability of goods being damaged during transportation, not only increases the packaging cost of enterprises, but also increases the possibility of repeated operations, which will also make the economic benefits of enterprises unable to improve, and more importantly, affect the quality of logistics services of enterprises.
The informationization level of transportation links is very low. In countries with developed logistics, the degree of informatization is generally high. However, the informatization level of logistics enterprises in China is low, and it is difficult to realize real-time supervision of logistics and transportation, which leads to scattered logistics and transportation information, unable to track goods and unable to ensure the safety of goods. The congestion of related information is not conducive to the transmission of information to different departments; In addition, some logistics enterprises have not skillfully applied GPRS to transport vehicles, which makes it difficult for logistics enterprises to determine the location and transport situation of vehicles and cope with emergencies. Over-dedicated vehicle transportation often happens, and the turnover materials and goods returned by customers are not brought back to the enterprise, which reduces the utilization rate of vehicles, reduces the transportation efficiency and increases the transportation cost of logistics enterprises.
Third, the solution.
(A) to strengthen the use of warehousing technology, improve the management level. First of all, RFID technology can uniformly dispatch the inventory, sorting and warehouse transfer of goods, and the terminal can receive feedback data and control the goods in and out in real time. The operation is simple, which reduces the difficulty of inventory management, saves labor costs to a great extent and improves the accuracy of product information recording. Secondly, it is necessary to cultivate the management level of warehousing personnel, strengthen the rationality of warehousing, and reduce the damage rate of goods stacking; Finally, strengthen the safety of goods and take various protective measures carefully to prevent problems before they happen. The mature application of RFID technology is an important development of logistics enterprises in technology, which can dynamically supervise the access management of goods and improve work efficiency. Because warehousing is the primary link of logistics, it is particularly important to improve the safety of goods in the warehouse in order to ensure the normal operation of subsequent links.
(two) to strengthen the mechanization of loading and unloading, reduce labor consumption. The low level of mechanization in China's logistics enterprises is a common situation, and the loading and unloading of many large goods is still done manually, which not only affects the loading and unloading efficiency, but also seriously consumes labor and damages the economic benefits of enterprises. Therefore, it is imperative to improve the mechanization of logistics loading and unloading. Enterprises should lease or purchase loading and unloading machinery and equipment, provide professional training to relevant staff, make them master the operation skills skillfully, and improve the monitoring and maintenance of machines, thus reducing labor consumption and improving the level of loading and unloading operations. The loading and unloading of goods is completed by machines, and the staff should supervise and intervene manually in important links to ensure the orderly loading and unloading.
(three) to establish a sense of conservation, reasonable recycling of old packaging. The excessive use of packaging materials such as cartons, foamed plastics and adhesive tapes by logistics enterprises in China not only increases the packaging cost, but also causes damage to the environment.
Therefore, China's logistics enterprises should pay attention to the management and control of packaging materials, strengthen the saving consciousness of packaging personnel, formulate saving standards and punish those who waste packaging materials. We can also reasonably recycle packaging materials, implement incentives or preferential measures to let customers return reusable packaging materials, which can effectively establish the conservation awareness of both parties, protect the environment, reuse packaging materials, reduce unnecessary expenses of logistics enterprises, and improve service to customers while reducing packaging costs.
(4) Improve information management and increase vehicle utilization. Logistics enterprises should establish logistics information network, implement information management, and supervise and manage transport vehicles. The establishment of logistics information system greatly facilitates enterprises and customers to query logistics information, which embodies the dynamic and real-time nature of logistics information. Logistics enterprises can also dispatch transportation equipment at any time according to the changes of logistics. On the one hand, the popularization of GPS technology realizes cross-regional service, makes full use of information network resources, increases business volume, speeds up capital turnover, saves transportation time and improves the economic benefits of enterprises; On the other hand, logistics enterprises should look for goods on the return trip, provide logistics services for new customers, reduce the phenomenon of empty driving on the return trip, effectively improve the utilization rate of vehicles and reduce the empty driving rate.
Main references:
[1] section Qingsha. Research on cost control in enterprise logistics [J]. Research on finance and accounting. 50638.00643006006
[2] Qin Dan. Research on Activity-Based Cost Management of Logistics Enterprises [D]. Shanxi University of Finance and Economics.2012.
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