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Logistics cost composition and calculation conditions
Release time:2022-11-15   Browse:1582 Return

Composition of logistics cost


1. 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 activities


Calculation conditions of logistics cost


According 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 scope


1. 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 cost


2. 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 object


3. 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


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Differences between freight and express services

Differences between freight and express services

In our daily life, we always hear about the comparison between freight and express delivery, "How slow is freight? Look at the express delivery. It will be delivered today and arrive tomorrow. How fast is it?". In fact, in essence, freight and express delivery are quite different in many places. It is not simple to summarize them with only one word "fast", let alone measure the difference between them. From the operation of freight and express delivery to the requirements of their respective service groups, there are great differences, and their demands are completely different. There are obvious differences between freight enterprises and express delivery enterprises.Time differenceTime difference can be divided into internal and external. Internally, it mainly refers to the loading and unloading time, network path connection time, in warehouse transit time, etc. set by the enterprise; externally, it mainly refers to the problems that affect the time difference between the departure and delivery, such as the vehicle itself or the accident of force majeure, road closure, etc; The main time differences are as follows:1. Time connection of internal transfer of each line: the transfer center of freight enterprises operates along trunk lines and branch lines, and the operation time of branch lines is fully connected with that of trunk lines. This is an extremely strict connection time. Whether each main network line can be delivered on time, and each branch line goods can catch up with the main network in time for departure. This time point often requires both planning and feasibility, and strict control, The time limit shall be consistent.2. Punctuality of operation time of the internal transfer center: whether each arriving vehicle can complete one unloading and one loading within the specified time, the punctuality of loading and unloading and the punctuality of departure all test the operation ability of the internal transfer center. From 9.6 meters to 12.5 meters and then to 16.5 meters, the operation time of each vehicle has standard requirements and is recorded for assessment.3. Punctuality of trunk transport capacity: the punctuality rate of trunk transport vehicles in transit directly affects the quality of delivered products, and also directly tests the ability to operate in the next link. Domestic vehicles and imported vehicles, high-speed and national roads, to a certain extent, affect the efficiency in transit. Therefore, the punctuality of trunk transport capacity is also the main factor affecting whether products can be delivered on time.The above three points of freight and express delivery should be exchanged and transshipped in many cases. In the internal link, each company basically has its own strategy, which should be said to have its own advantages, but the only purpose is to transfer the goods to the next destination faster! Then the following three points are slightly different:4. Tools for distribution; The express enterprises are provided with point-to-point delivery by trucks or IVECO. Most of the point-to-point delivery is conducted by electric vehicles. The speed is fast and the urban area is flexible. The delivery of small goods is timely and accurate, and there is no restriction on the road.5. Traffic conditions on the way of distribution: the transportation enterprises' vehicles are most afraid of traffic jam on the way of distribution. The traffic conditions on the road determine the time of the transportation enterprises in distribution. The morning and evening rush hour in many cities is a nightmare for the transportation enterprises; During the delivery of express company vehicles, few trucks or IVECO basically avoided traffic jams or semi evasions when arriving at the point. At the same time, on the way from the point to the door and then to the building, traffic jams will not affect the delivery efficiency, because their delivery tools in this link are superior. In many cases, terminal services can make up for the mistakes of the previous section.6. Optimization of delivery route: When delivering, the freight enterprise basically arranges the order the night before yesterday (electronic order arrangement, manual correction), so as to complete the delivery task or the optimal route. However, the service scope of each vehicle is limited and the efficiency is not high; The express delivery enterprise is a vehicle that comes to the ground and centralizes the electric vehicles. It finishes the landing assignment task by one point. Each courier has a fixed service area. After the assignment is completed, the delivery can start, with relatively high efficiency.Service group differencesThe service groups and objects of freight transportation and express delivery are very different. The freight service groups are mainly manual workshops, small and medium-sized enterprises, and large enterprises. The requirements are relatively strict, and there are different specifications for each link of goods; Express enterprises mostly focus on small pieces of goods from individuals or enterprises. Customers are less strict about requirements, but they only require fast, punctual and good prices.1. Individual owners: the goods delivered by freight enterprises to individuals are mainly about 50kg, with few small pieces of goods; On the contrary, express enterprises are mainly individual owners, especially small parcels after the rise of e-commerce, letters and small commodities.2. Small and medium-sized enterprises: the main customer group of freight enterprises, the main body of multiple tickets and multiple pieces, some of which have a fixed settlement cycle. At the same time, this part will also choose express delivery when there are special transportation requirements, such as samples.3. Medium and large enterprises: large customer groups of freight enterprises. Most of these large enterprises are contract customers and settlement customers of freight enterprises. They have full-time service personnel and fixed service resources. Large ticket, large package, multiple ticket, multiple package are the main body. Most of the goods of these enterprises are distributed through freight enterprises. The express industry mainly focuses on special transportation, excluding samples, For example, some items requiring faster time will be delivered by express companies.4. Enterprises in special industries (such as pharmacies, hospitals, bookstores, e-commerce enterprises, supermarket enterprises): these industries are basically half of the express industry and freight enterprises, such as medicine, which is a highly professional industry, and they are basically the transportation of freight enterprises dominated by pharmaceutical logistics, such as Sinopharm, Chinese, Kyushu, etc. At the same time, express is the main body in the drug transportation of e-commerce, At present, express delivery is mainly used in 11 domestic home appliance drugstores.Service demand differenceDue to the differences of service groups, their service needs are very different. These service demands are the real embodiment of value. Freight transport and express delivery show their respective abilities in this practical operation, striving to achieve the best customer satisfaction, and formulating targeted service specifications and operating rules according to different service demands.1. General requirements: most of the requirements for express delivery are ordinary, and the basic requirements include door-to-door delivery, signature, feedback of receiving information, etc. This is basically consistent with the less than three pieces of small bulk customers in freight enterprises.2. Some requirements: Many customers of less than truckload logistics enterprises have some requirements. In addition to the normal unloading, moving to the door, and then arriving at the yard and putting it in the standard area, we will increase the return of signed originals, and provide real-time feedback of service information. This is also reflected in some aspects of speed, but the specific requirements are not as strict as freight.3. Normative requirements: some enterprise customers of LCL logistics have very standardized receiving requirements, such as entering the site for verification, installing fire shields, unloading to pallets, placing the code in the specified area, signing and signing for receipt, returning the electronic scanned copy of the signed bill on the same day, and returning the original at the specified time. However, some express customers have little demand for this.4. Customization requirements: many less than truckload customers have some customization requirements in terms of signing in, such as delivering goods within the specified time, the delivery requirements are higher than the specification requirements, and the customized professional service personnel are responsible for the feedback from the whole service node.5. Professional requirements: some customers of freight enterprises require more professional than customization when signing in. They require barcode specifications, unpacking inspection, stacking shelves one by one, stacking goods in different areas by batch and type, and returning within the specified time when signing in, and real-time feedback of sign in information when signing in.Efficiency differenceThe efficiency difference between freight and express delivery is not only reflected in the efficiency of picking up goods, transferring, loading and unloading, but also includes the following efficiency:1. Difference in the total number of delivery tickets: The difference in the number of delivery tickets of a single vehicle is very large. The number of single vehicle delivery tickets of logistics enterprises is about 11, but the average number of single vehicle (electric vehicle) of express delivery is 70. What's the concept! The differences in the number of delivery tickets are thoroughly reflected.2. Difference in the number of delivery notes: If there is such a large difference in the number of delivery notes, the difference in the number of delivery notes will be even greater. The average number of delivery notes is 11, which may be more than 100, or at least dozens. However, if the daily average number of tickets for express delivery is 70, it may be 70-80 goods, and at most 80 goods, which is a big difference in delivery.3. The waiting time difference of the next receiver: different customer needs have their own differences in the waiting time of the receiver in the delivery process. When signing for the goods, the freight customers basically complete the signing for the goods within a fixed working time, and have a full-time person in charge to sign for the goods. However, the delivery customers are basically real-time receiving, and there is no waiting time, let alone the need for a full-time person to sign for the goods to be delivered to the door, As long as the goods are received, this is also a big difference compared with freight.Number of service staff and management differencesFreight and express are labor-intensive industries. They are all operated by people 24 hours a day. They are both industries with large demand and strong liquidity. It can be said that there is a shortage of people every year, and the labor cost is also an industry that is rising rapidly at present.1. Differences in number of personnel and management: In the delivery process of express delivery, almost everyone has an electric vehicle, so there are more employees engaged in express delivery all over the country. However, due to the particularity of the express industry, many service outlets adopt the franchise mode, so there is a big difference in the management of terminal delivery personnel of express delivery, except for all direct sales modes of Shunfeng, Other models are basically self managed at the delivery outlets.In many express companies, the dispatcher is not involved in the management, and the franchise outlets are responsible for it. However, the main body of the freight enterprises is directly operated and accounts for the main body. At present, except for the franchise of Anneng and Card Bank, the other models in the industry are direct operated, so there are great differences in the number and management.2. Differences in service management and control: because each industry has different representatives, express delivery is all franchisees in different regions except for Shunfeng direct sales, and some are also taking back to become direct sales. The same is true for freight transportation. Except for the current Anneng and card stores, the service outlets of other freight enterprises are all direct sales stores, so there are great differences in their service management and control capabilities and service standards, Their respective kpi assessments are also completely different. in terms of emergency service handling, there are differences in customer satisfaction and customer extension services, and their management and control capabilities are completely different, so there are greater differences in response.3. Differences of service outlets: among freight enterprises, Deppon is the only one with more than 4000 service outlets, and the others are less than 1500. Therefore, there are blind spots and weaknesses in the coverage of service. However, the express industry has already completed the freight transportation in the service outlets, and has surpassed the freight transportation in terms of service coverage and service docking capability (regardless of direct marketing and franchise mode), To some extent, the difference is thanks to the emergence of e-commerce and the strong demand of the market.

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