Logistics fees refers to the monetary expression of the various resources consumed in the process of spatial displacement of the product, is the item in the physical movement of the process of the various links in the expenditure of manpower, financial resources, the sum of material resources.
Chinese name
Logistics fees
Foreign name
logistics fees
Source
Introduction to logistics
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Classification
I. There are generally three ways in which the logistics fees of a company can be categorized Methods:
One is categorized by the form of cost expenditure, divided into direct logistics costs and indirect logistics costs. Direct logistics costs are paid directly by the enterprise, and indirect logistics costs are paid to others by the enterprise to entrust logistics activities to others. These two major items can be further classified in detail into material costs, labor costs, travel costs, maintenance costs and so on. This classification method is consistent with the financial statistics method, the advantage is that it is easy to check the amount of logistics costs in the various daily expenses and the proportion of the most suitable for enterprise logistics cost management.
The second is classified according to the basic composition of logistics activities, is divided into logistics link costs (including transportation costs, packaging costs, loading and unloading costs, storage costs, processing costs, etc.).
Additionally it can be categorized according to the whole operation process of logistics, including the preparation cost of enterprise logistics activities, enterprise production logistics costs, sales logistics costs and reverse logistics costs.
In the process of enterprise logistics activities, managers can be combined with the actual logistics situation of the enterprise and the enterprise focus on different sides, to take different classification methods, which *** with the purpose of controlling logistics costs.
Control
Logistics cost control refers to the use of cost accounting methods, pre-determined cost limits, the actual logistics costs compared with the limits, to correct unfavorable differences, and improve economic efficiency. In general, the control of logistics costs consists of local control and comprehensive control.