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With the rapid development of automobile industry in recent years, the supporting production of auto parts manufacturers also need to continuously upgrade their capabilities, including one of the key elements the level of logistics management in order to adapt to the rapid growth trend. Manufacturing industry of our country as a whole, are high, how to manage the logistics costs in order to provide satisfactory service is the great challenge facing the the status of the high logistics costs and "re-production of light distribution". In order to meet the development trend, this paper combines the actual needing of Dongfeng Pump Company’s logistics cost management and focuses on the following four aspects of the research work.First, this thesis detailly expounds the logistics cost management theories, methods, problems and logistics cost management studys at home and abroad based on the domestic and international logistics cost management field trips and a large number of literatures.Second, this paper presentates the significance of the logistics cost accounting and controlling, analyses the current problems of enterprise logistics cost accounting and controlling, also summarizes effective way to control the logistics cost accounting according to the important impact of economic conditions of logistics costs.Third, the thesis analyzes the status quo of enterprise management and logistics cost management model based on Dongfeng Pump Company’s logistics cost management. It clears the improvement orientation of logistics cost management by means of analysing unreasonable organizational structure、unprocessed logistics cost management system、defective logistical cost account and high transport cost of 3PL.Last, optimizing the company’s business structure, building improving system of logistics cost management and implemented in the enterprise, using the basic principles of CPU and reducing logistical costs aimed at Dongfeng Pump Company’s currentance be the emphasis.