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Composition of logistics cost1. The expenses incurred in the physical circulation of materials and the expenses of equipment and facilities necessary for these activities;2. Costs incurred in completing the transmission and processing of logistics information, as well as the costs of equipment and facilities necessary for these activities;3. Expenses incurred in the comprehensive management of the above activitiesCalculation conditions of logistics costAccording to the iceberg theory of logistics cost, many logistics costs are hidden, and logistics costs can be large or small, depending entirely on the scope and method of calculation. Therefore, when calculating logistics costs, you must first clarify the calculation conditions. If you ignore the calculation conditions, logistics costs will lose their significance. The calculation conditions of logistics costs refer to: logistics scope, logistics function scope and accounting account scope1. Logistics Scope As the name implies, logistics scope refers to the length of the starting point and destination of logistics People usually talk about logistics: raw material logistics, that is, the logistics when raw materials are transferred from suppliers to factories; Logistics in the factory, i.e. transfer and storage of raw materials, semi-finished products and finished products in different workshops and locations of the factory; Logistics from factory to warehouse; From warehouse to customer logistics, the scope is quite broad Therefore, as the calculation object of logistics cost, where to start and where to end will cause great changes in logistics cost2. Logistics function scope Logistics function scope refers to which logistics function is taken as the calculation object among many logistics functions such as transportation, storage, distribution, packaging, loading and unloading, information management, etc It can be imagined that the cost of taking all logistics functions as the calculation object will differ greatly from that of taking only transportation and storage functions as the calculation object3. Logistics Cost Calculation Account Range The range of cost calculation accounts refers to the question of which accounts are included in the calculation object in the account In the account, there are external expenses such as freight expense and storage expense, as well as internal expenses such as labor cost, depreciation cost, repair cost, and fuel cost. With so many expense items, which items are included in the cost calculation object has a great impact on the size of logistics cost. Therefore, the scope selection of these three aspects determines the size of logistics cost When formulating calculation conditions, an enterprise should not be blind or careless, but should determine its own reasonable calculation range of logistics cost based on its own actual situation. Only when costs are compared under the same conditions can correct results be obtained. Therefore, for the purpose of mutual comparison among enterprises, the industry standard should be unified as soon as possible when calculating logistics costs
There are many methods for logistics cost analysis. Here is a brief introduction to the main contents of comprehensive analysis and detailed analysis.After calculating the logistics cost of the distribution center, you can calculate the following ratios, and then compare these ratios with the previous year and the previous year to investigate the actual situation of the logistics cost of the distribution center. You can also compare them with other enterprises in the same industry or with other industries.(1) Unit sales logistics cost rate=logistics cost/sales × 100%The higher the ratio is, the lower the price elasticity is. From the data of chain enterprises over the years, we can generally understand their trends. In addition, by comparing with the same industry and outside the industry, we can further understand the logistics cost level of the distribution center.This ratio is greatly affected by price changes and changes in trading conditions, so it has some defects as an assessment indicator.(2) Logistics cost rate of unit operating expenses=logistics cost/(sales volume+general management fee) × 100%Through the ratio of logistics cost to operating expenses (sales+general management fees), we can judge the proportion of logistics cost of chain enterprises. Moreover, this ratio is not affected by the change of purchase cost, and the value obtained is relatively stable, so it is suitable to be used as the logistics rationalization index of distribution centers of chain enterprises.(3) Logistics function cost rate=logistics function cost/total logistics cost × 100%This indicator can specify the ratio of each logistics function cost, such as packaging fee, transportation fee, storage fee, handling fee, circulation processing fee, information circulation fee, logistics management fee, to the total logistics cost.
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