How to understand the products and services of logistics enterprises?
How to understand the products and services of logistics enterprises?
Types of logistics costs.
Logistics costs generally have the following categories:
1. General classification: direct cost or operation cost and indirect cost;
2. Classification according to the scope of logistics function: transportation cost, circulation processing cost, distribution cost, packaging cost, loading and unloading, handling cost and storage cost;
3. According to the scope of logistics activities: supply logistics fee, enterprise internal logistics fee, sales logistics fee, recovery logistics fee and waste material logistics fee.
The composition of logistics cost.
Modern logistics cost is wider, throughout the course of business activities, including from raw material supply to the goods will be sent to achieve all of the logistics costs incurred in consumers' hands. Logistics cost according to the classification of different standards, according to the different, make the logistics cost can be divided into their own logistics cost and to entrust a third party engaged in the costs of logistics business or entrust logistics cost. According to the function of logistics, logistics costs can be categorized as follows:
1. Transportation costs. It mainly includes labor costs, such as transportation personnel's salary, welfare, etc. Operating expenses, such as operating vehicle fuel costs, depreciation, highway transport management fees, etc.; Other expenses, such as travel expenses.
2. Warehouse cost. It mainly includes the cost of building, purchasing or leasing equipment of warehouse facilities and the cost of all kinds of warehouse operation.
3. Current processing cost. It mainly includes the cost of circulating processing equipment, the cost of circulating processing materials, the labor cost of circulating processing and other.
4. Packing cost. It mainly includes packaging material cost, packaging machinery cost, packaging technology cost, packaging labor cost, etc.
5. Handling and handling costs. It mainly includes labor costs, depreciation of assets, maintenance, energy consumption and other related expenses.
6. Logistics information and management costs. Including travel expenses, conference fees, entertainment expenses, management information system fees and other incidental expenses incurred by the enterprise for logistics management.
Logistics cost characteristics.
There are many differences between logistics costs and other cost comparisons, but only two points stand out. These two points are attributed to the phenomenon of logistics iceberg phenomenon and benefit back (alternating profit and loss) phenomenon.
Logistics iceberg phenomenon was Caesar fix Japan waseda university professor study about logistics cost problem of a kind of metaphor, the logistics profession, it has now been extended into one of the basic theory of logistics, see it as another kind of description of the doctrine of drucker.
Logistics iceberg theory is that, in the enterprise, the vast majority of the costs of logistics are mixed with other fees, and can be separately accounting item, only a small part of this part is visible, often misunderstood by people as he is the outline of the logistics cost, actually is just floating on the surface, can be seen the tip of the iceberg.
Alternate and losses of the phenomenon, is another characteristics of logistics cost, logistics cost of placing signage at many, the cost of different department management in enterprise is often in the field of domain, therefore, of the division of this department, makes unable to coordinate and optimize the logistics activities, tended to decline, the loss of profit in the long phenomenon is often. In fact, in any large system, this contradiction often occurs between the system elements, and the main purpose of system engineering is to seek the best overall from the system height.
Logistics cost calculation conditions.
According to the iceberg theory of logistics cost, a lot of logistics costs are hidden, and the logistics cost can be large and small, which is completely in the scope and method of calculation. Therefore, when calculating the logistics cost, it is necessary to make clear the calculation conditions. If the computing conditions are ignored, the logistics cost will lose its significance. The calculation condition of logistics cost refers to the scope of logistics, the scope of logistics function and the scope of accounting subjects.
1. The scope of logistics scope refers to the beginning and end of logistics. The logistics that people usually talk about are: raw material logistics, that is, the logistics when raw materials are transferred from the supplier to the factory. Logistics in the factory, namely raw materials and semi-finished products, transfer and storage of finished products in different workshops and locations in the factory; Logistics from factory to warehouse; From the warehouse to the customer's logistics, this range is quite broad. Therefore, as a logistics cost calculation object, it will cause a great change in logistics cost.
2. Logistics function scope refers to the logistics function of transportation, storage, distribution, packaging, loading and unloading, information management and other logistics functions. It can be expected that the cost of all the logistics functions as the calculation object and only the two functions of transportation and storage will be different.
3. The scope of the cost calculation course of logistics cost refers to the question of which subjects are included in the accounting subject. In the subject, there are costs of transportation expenses, custody expenses such as the external expenses of such enterprises, as well as labor costs, depreciation, repairs, fuel and other internal expenses. So many expenditure items, which are included in the cost calculation object, have a great impact on the logistics cost. Therefore, the scope choice of these three aspects determines the logistics cost. When making the calculation conditions, the enterprise should not blindly or negligently, but should base on the actual situation of the enterprise to determine its reasonable logistics cost calculation scope. Only when the costs are compared under the same conditions can the correct results be obtained. Therefore, in order to compare among enterprises, when calculating the logistics cost, the industry standard should be unified as soon as possible.
The main problem of logistics cost accounting.
1. The scope and contents of logistics accounting are not comprehensive, and only partial logistics costs are involved. At present, the company's daily logistics accounting covers the logistics of logistics and logistics, and ignores the accounting of other logistics links. According to the connotation of modern logistics, logistics should include: supply logistics, production logistics, enterprise internal logistics, sales logistics, reverse logistics, etc. The corresponding logistics costs include: supply logistics fee, production logistics fee, enterprise internal logistics fee, etc.
From the accounting content, quite a number of enterprises only pay for the cost of shipping, warehousing enterprises external listed in the special cost, the enterprise internal logistics cost, because they often and enterprises of the cost of production, sales, fees, management fees and mixed together, so easy to be ignored, even has not been included in the cost accounting. The result is an underestimation or ambiguity of logistics costs. It affects the authenticity of accounting information and is not conducive to the decision-making of stakeholders and internal managers.
2. The disclosure of logistics accounting information is mixed with the disclosure of other costs. From the logistics accounting information disclosure, due to the logistics activity throughout the enterprise business activities has always been, and for related logistics cost accounting basically incorporated into the product cost accounting, mixed with other costs included in the relevant subject. For example, to get the inventory and transportation, handling charge, the reasonable loss, packing, warehousing, transit storage selection sorting fee, etc., before the inventory as the actual cost accounting, and as a part of the sales cost is deducted from the total sales revenue to get profits. Logistics mix of accounting information and other information, information about the data of logistics should be summarized from the relevant accounting information, the efficiency of the process is complex and the data is poor, the logistics management and performance evaluation.
3. Some logistics costs are part of the indirect costs of enterprises, and the method of distribution is still used in traditional accounting methods. As logistics costs to increase the contribution of corporate profits, indirect expenses in traditional accounting methods based on the direct labor hours or machine hours in the production process not only distorts the allocation of product, service, cost, and is not conducive to production performance assessment, evaluation, and senior managers of the decisions on the basis of these data is not correct.
Logistics cost accounting method.
1. Divide and calculate logistics cost according to payment form.
The logistics cost shall be paid according to the payment form of freight, storage fee, packaging material fee, home delivery fee (internal distribution fee), personnel fee, logistics management fee, logistics interest, etc. From this, we can understand the total cost of logistics, and we can also know what funds are spent most. It is very effective to understand the importance of rationalization of logistics cost and to consider what should be focused on logistics cost management.
2. Divide and calculate logistics costs by function.
According to packaging, distribution, storage, handling, information, logistics management and other functions to calculate logistics costs. From this method, it can be seen that which function is more cost effective, which can further identify the crux of logistics rationalization than the method of calculating cost by form. Moreover, the standard logistics cost (unit quantity, quality and container cost) can be calculated, and the operation management is carried out to set reasonable goals.
3. Divide and calculate logistics cost according to applicable objects.
According to the applicable object accounting the logistics cost, can analyze the logistics cost in which object. If the commodity, area, customer or business unit can be used as the applicable object, the calculation can be carried out.
According to the store or business accounting of logistics cost, is to calculate each business unit logistics costs and sales amount or gross contrast, used to understand the various business units to the problems existing in the logistics cost, to strengthen the management.
According to the method that customer calculates logistics cost, can divide according to standard unit price computation and calculate two kinds of calculating method according to actual unit price. According to customer's calculation of logistics cost, it can be used as the reference of customer strategy for selecting customers and determining the level of logistics service.
Logistics cost by commodity accounting refers to the logistics cost calculated according to the logistics cost calculated by function, which is used to separate the different benchmark and allocate various kinds of goods. This method can be used to analyze the profit and loss of all kinds of commodities. In practice, the cross ratio between the gross income and the product turnover rate should be considered.
4. ABC costing is used to calculate logistics costs.
Activity-based costing is the most promising way to identify and control logistics costs.
Based on the operation, the resources consumed by the enterprise are allocated to the job according to the resource motivation, and the cost of the operation collected is allocated to the accounting method of the cost object according to the activity motivation. Its theoretical basis is: production lead to operation, and operation consumption of resources and lead to cost, and product consumption, therefore, homework cost method of cost calculation procedure is to put all kinds of resource costs assigned to each job, then the homework cost allocated to the final product or service of library.
Working as a center not only provides relatively accurate cost information, but also provides non-financial information to improve the operation. With homework as the link, the cost information and non-financial information can be well combined, that is, the cost is allocated based on the operation, and the cost analysis and management are carried out based on the operation.
It can be divided into four steps as follows:
(1) define the various operations involved in the enterprise logistics system. Homework is the unit of work, and the type and number of jobs varies with the enterprise. For example, in a customer service department, assignments include handling customer orders, solving product problems, and providing customer reports on three assignments.
(2) identify the resources involved in the enterprise logistics system. Resources is the source of cost, the resources of an enterprise consists of direct labor, direct materials, production to maintain cost (such as procurement staff wage costs), indirect manufacturing costs and the cost of outside the production process (e.g., advertising). The definition of resources is carried out on the basis of job definition. Each assignment involves related resources, and the resources irrelevant to the operation should be eliminated from the logistics accounting.
(3) identify resource drivers and assign resources to assignments. Homework determines the consumption of resources, which are called resource drivers. Resource drivers are associated with resources and operations, which allocate resource costs on the general ledger to assignments.
(4) identify cost drivers and assign operating costs to products or services. Homework motivation reflects the homework cost object on the logical relationship, for example, most problematic product will produce the most customer service telephone, so according to the telephone number of how many assignments (motivation) to solve the problem of customers operating cost allocation to the corresponding products.
Logistics cost analysis method.
There are many methods of logistics cost analysis, and the main contents of comprehensive analysis and detailed analysis are briefly described below.
1. Comprehensive analysis of logistics cost of distribution center:
To calculate the distribution center of logistics cost, can be calculated under various ratios, then use these ratios compared to the year before last, three years ago to the actual condition of the logistic cost for distribution center, can be compared with other industry enterprises, or compared with other industries.
(1) unit sales logistics cost rate = logistics cost/sales * 100%.
This ratio is higher, the greater the elasticity of the price is low, from the data of chain enterprises over the years, generally can understand its dynamics, in addition, through comparing with the same industry and outside the industry, can further understand the logistics cost of distribution center.
The ratio is affected by price changes and changes in trading conditions, so there are some defects in the evaluation index.
(2) logistics cost of unit operating expenses = logistics cost /(sales + general management fee) x 100%.
Through the logistics cost accounts for the ratio of operating expenses (sales + general management fee), can judge the proportion of chain enterprises logistics cost, and the rate is not affected by changes to the purchase cost, it is concluded that the numerical value is stable, therefore suitable for chain enterprise distribution center logistics rationalization indexes.
(3) the cost of logistics cost rate = logistics functions/total logistics costs by 100%, which indicators can clear packing, transportation, storage fee, handling charge, circulation processing, information flow, logistics management, and other functions of the logistics cost accounts for the ratio of total logistics cost.
2. Detailed analysis of logistics costs in distribution center:
Through comprehensive analysis, we can understand the changes of the logistics cost and the change trend, but for the reason of the change of the logistics cost, we need to further classified according to function, a detailed analysis of the logistics costs, and then puts forward countermeasures, detailed analysis of the indicators have four classes, through the analysis of the chronological these four types of indicators or according to the distribution center within the department, the facilities, classification comparison and comparing with the same industry other enterprise, can grasp the development trend of the logistics cost and their differences.
(1) indicators related to transportation and distribution:
Loading rate = actual load/standard deadweight x 100%.
The operating rate of the vehicle = the total number of running times per month/the number of units that have the number x 100%.
Operation turnover = monthly total number of runs/number of units x 100%.
Monthly driving range of unit vehicles = monthly total mileage/number of vehicles.
The driving fee per unit mileage is the actual driving distance of three months/month.
(driving 3 fee = repair fee + internal and external tire + oil fee)
Freight per unit volume = transportation cost/total amount of transportation.
(2) indexes of custody activities:
Warehouse utilization = inventory area/total area x 100%.
Amount of inventory turns = annual amount (quantity)/ average inventory amount (quantity)= annual amount (quantity) * 2/(inventory amount at the beginning of the year + year-end inventory amount)
(3) related loading and unloading activity indicators:
On the highway the logistics company transportation should pay attention to the problem. In the view of logistics companies, security is the most important point for the development of enterprises, so no matter when they must abide by the rules of transportation and the regulations of traffic, they should not be free to advocate violating regulations. The service is good, but the security cannot guarantee that everything is empty. Now let the Beijing logistics company introduce some regulations on highway transportation.
Especially the period of "11th five-year plan" of the state council issued the logistics industry adjust and revitalization of planning ", the logistics industry maintained a fast growth in our country, service capacity significantly increased, obviously improved infrastructure conditions and policy environment, the modern industry system preliminary formation, logistics has become an important part of national economy.
In 2013, the total amount of social logistics in China was 197.8 trillion yuan, with a nominal year-on-year growth of 11.6 percent, and the year-on-year growth rate was 9.5 percent, down 0.3 percentage points from the previous year. In the first half of the year, the growth rate increased by 9.4 percent, 9.1 percent in the first half of the year, 9.5 percent in the first three quarters of the year, and the trend of a "steady recovery" to a "steady recovery".
Logistics speed is determined by means of transportation and management tools, weather, festivals and other factors.
In today's e-commerce era, the global logistics industry has a new development trend. The core objective of modern logistics service is to meet the needs of customers in the whole process of logistics.
Since 2004, organized by China logistics hundred strong selection committee (hereinafter referred to as the selection of the organizing committee) organization of logistics enterprises of China campaign has successfully held four sessions, obtained the national various provinces, municipalities and autonomous regions of relevant departments and units and logistics enterprise support and participation, especially in the logistics industry in economic field is generally believed that the campaign was strong authority, high credibility, to promote the development of Chinese logistics enterprises has played a positive role.