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Logistics cost management mind map
A mind map about logistics cost management, including the calculation of customer service costs, transportation costs, logistics costs, etc. Hope it helps everyone.
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Logistics cost management mind map
- bacteria
This is a mind map about bacteria, and its main contents include: overview, morphology, types, structure, reproduction, distribution, application, and expansion. The summary is comprehensive and meticulous, suitable as review materials.
- Plant asexual reproduction
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- Reproductive development of animals
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- Outline
Logistics cost management
Chapter One Introduction
Section 1 The concept, emergence and development of logistics cost management
1. The concept of logistics cost management
2. The emergence and development of logistics cost management
(1) The emergence of logistics cost management
(2) Development of logistics cost management
1. Development of foreign logistics cost management
(1) Development of foreign logistics cost management
(2) Development of logistics cost management in Japan
2. The development of logistics cost management in my country
Section 2 The significance and role of logistics cost management
1. The microscopic role of logistics cost management
(1) Reduce costs and increase profits
(2) Enhance competitive advantage
2. Macroscopic significance of logistics cost management
(1) Improve the quality of economic operations and overall competitiveness
(2) Accelerate the adjustment of industrial structure and support new industrialization
Section 3 Research Content and Research Methods of Logistics Cost Management
1. Research content of logistics management
(1) Logistics cost analysis module
1. Logistics cost calculation
2. Logistics cost analysis
(2) Logistics cost decision-making module
1. Logistics cost forecast
2. Logistics cost decision-making
3. Logistics cost planning
(3) Logistics cost control module
1. Logistics cost control
2. Logistics cost information feedback
2. Research methods of logistics management
(1) Scientific methodology for research on logistics cost management
1. Philosophical methodology
2. Sub-philosophical methodology
(2) The specific and specialized methods formed by scientific methodology in cost management
1. Logical research methods
(1) Induction method
(2) Deductive method
(3) Empirical research methods
2. Other research methods
(1) Systematic and integrated research methods
(2) Research methods of fuzzy random quantitative analysis
(3) Research methods combined with industrial engineering
(4) Historical law
(5) Transplantation and expansion method
(3) Related disciplines of logistics cost management research
1.Mathematics
2. Forecasting and decision-making
3. Behavioral Science
4. Economics
5. Other subjects
Section 4 Related Logistics Theory
1. The “Black Continent” Theory
2. Logistics cost iceberg theory
3. The “Third Source of Profit” Doctrine
4. The theory of “benefit paradox”
(1) The contradiction between logistics cost and logistics service level
(2) Contradictions in benefits between various logistics functional activities
5. Other logistics cost theories
(1) Cost center theory
(2) Profit center theory
(3) Service center said
(4) Strategy theory
Chapter 2 Overview of Logistics Cost Management
Section 1 The concept, composition and classification of logistics costs
1. The concept of logistics cost
(1) The concept of cost
(2) Concept of logistics cost
Logistics costs in a narrow sense
Generalized logistics cost
2. Composition of logistics costs
3. Classification of logistics costs
(1) Common classification methods
1. Classification by economic content
2. Classification by economic use
(1) Transportation cost
(2) Circulation and processing costs
(3) Delivery cost
(4) Packaging cost
(5) Loading, unloading and transportation costs
(6) Warehousing costs
3. Classify according to the relationship between cost and business volume
(1) Fixed costs
(2) Variable costs
4. Classification based on the way logistics costs in the narrow sense are included in operating costs
(1) Direct cost
(2) Indirect costs
5. Classification according to different ways of converting narrow logistics costs into expenses
(1) Product cost
(2) Period cost
(2) Reclassification of logistics costs
1. Customer Service Costs
2.Transportation cost
3. Warehousing costs
4. Order processing and information system costs
5. Batch cost
6. Inventory holding costs
7. Packaging cost
Section 2 Characteristics and influencing factors of logistics costs
1. Important characteristics of logistics costs
2. Factors affecting logistics costs
(1) Competitive factors
1.Ordering cycle
2. Inventory levels
3.Transportation
(2) Product factors
1. Product value
2. Product density
3. Product scrap rate
4. Product damage rate
5.Special transportation
(3) Environmental factors
(4) Management factors
Section 3 Purpose and Methods of Logistics Cost Management
1. The purpose of logistics cost management
2. Management methods of logistics costs
1.Horizontal management method of logistics costs
2. Logistics cost vertical management method
3. Computer Management System Management Law
3. Means of reducing logistics cost management
(1) Reduce logistics costs from the circulation process of goods
(2) Cost reduction through logistics services
(3) Reduce logistics costs with the help of information
(4) Reduce logistics costs through distribution
(5) Reduce return costs
(6) Use consistent transportation and logistics outsourcing to reduce costs
Chapter 3 Customer Service Costs
Section 1 Overview of Customer Service Costs
1. Concept and composition of customer service costs
2. The relationship between customer service costs and narrow logistics costs
3. Handling of Customer Service Costs
Section 2 Customer Service
1. The concept of customer service
2. Characteristics of customer service
(1) Essential characteristics of customer service
1. Intangibility
2. Perception
3. Indivisibility
4. Uncertainty
(2) Operational characteristics of customer service
1. Paid sex
2.Availability
3.Interactivity
4. Uniqueness
3. The Importance of Customer Service
4. Customer service in logistics cost management
Section 3 Measurement of Logistics Service Level
1. Components of logistics services
(1) Logistics service elements that exist before the transaction
1. Customer Service Written Guide
2. Communication and provision of written customer service guidelines
3. Build the relevant organizational structure for the enterprise to implement customer service
4. Ensure that the company’s customer service system has a certain degree of flexibility
5. Provide management services to customers
(2) Logistics service elements existing in transactions
1.Out-of-stock level
2. Transshipment situation
3. Product substitutability
4.Provision of ordering information
5. Convenience of submitting orders
6.Ordering cycle
7.Special transportation handling
(3) Logistics service elements that exist after the transaction
1. Installation of equipment, repairs, quality assurance and provision of spare parts
2. Product tracking
3. Response to customer returns, complaints and claims
4. Availability of temporary substitute products
2. External measurement and internal measurement of logistics service level
(1) External measurement
1. Externally measured goals
2. Contents of external measurement
3. Implementation of external measurement
(2) Internal measurement
1. Purpose of internal measurement
2. Contents of internal measurement
3. Implementation of internal measurement
Section 4: Formulation of Logistics Service Level Standards
1. Develop customer-oriented logistics service level standards
2. Develop logistics service level standards based on cost/benefit orientation
(1) Use the cost/benefit trade-off diagram as a tool to formulate logistics service level standards
(2) ABC analysis of customers and products
3. Develop competition-oriented logistics service level standards
1. Prepare data tables based on the results of external measurement of logistics services performed by the enterprise
2. Draw a performance evaluation form
3. Draw a competitive position map
4. Combine the performance evaluation chart with the competitive position chart to formulate the company's logistics service level
5. Issues that should be paid attention to when using a competition-oriented approach to develop logistics service level standards
Chapter 5 Transportation Costs
Section 1 Transportation and Logistics
1. Transportation Overview
(1) Concept, functions and requirements of transportation
(2) Five common modes of transportation
1. Road transportation
2. Railway transportation
3.Water transportation
4. Air transportation
5. Pipeline transportation
2. The role of transportation in logistics management
(1) Transportation is the most important component of the logistics system
(2) Transportation is the most cost-consuming logistics activity
Section 2 The concept, composition and influencing factors of transportation costs
1. The concept of transportation costs
2. The composition of transportation costs
3. Factors affecting transportation costs
(1) Product features
1. Product density
2. Product reliability
3. Product loading performance
(2) Transportation characteristics
1.Conveying distance
2.Cargo capacity
3. Loading, unloading and transportation
(3) Market characteristics
1. Competitiveness
2. Balance of circulation
Section 3 Measures and methods to reduce transportation costs
1. Measures to reduce transportation costs
(1) Simplify the transportation system, reduce intermediate links, and reduce transportation costs
1. Carry out reasonable optimization of transportation network
2. Reduce unnecessary transportation links
3. Direct transportation
4. "Four" direct transportation
(2) Improve vehicle loading efficiency and reduce transportation costs
1. Organize light and heavy equipment
2. Carry out disassembly transportation
3. Efficient stacking method
(3) Choose the best transportation method to reduce transportation costs
1. Assembling the vehicle for transportation
2. Implement palletized transportation
3. Implement container transportation
(4) Choose reasonable transportation methods to reduce transportation costs
1. Choose the right transportation tool
2. Implement combined transportation
3. Carry out international multimodal transport
(5) Carry out container transportation
1. Spontaneous consolidation
2. Common transportation or joint distribution
2. Mathematical methods to reduce transportation costs
(1) Single route selection with different starting points and ending points
(2) Route selection with multiple starting points and ending points
(3) Route selection with the same starting point and ending point
(4) Map operation method for transportation problems
Convection/detour
Section 4 Transportation Pricing
1. Freight rates and freight structure
(1) Freight rates related to transportation distance
1.Single freight rate
2. Proportional freight rate
3. Decreasing freight rates
4. Unify freight rates by segments
5. Freight rates related to demand
(2) Freight rates by cargo classification
1.Grade freight rates
2. Negotiated freight rate
3. Comprehensive freight rate
(3) Divided by transportation batch size
(4) Other freight rates
1.Volume freight rate
2. Delay in freight rates
3. Value-preserving freight rates
2. Ocean freight rates
3. Special service fees
(1) Special line services
1. Diversion and re-delegation
2. Stopover services along the way
3.Transportation protection
4.Intermodal transport
(2) Endpoint services
1. Pickup and delivery
2. Transition
3. Demurrage and detention
Chapter 4 Calculation of Logistics Costs
Section 1 Characteristics and principles of logistics cost calculation
1. Characteristics of logistics cost calculation
(1) It is difficult to determine the calculation elements
1. The calculation range of logistics costs is too large
2. When calculating logistics costs based on different objects, the results vary greatly.
3. The calculation content of logistics costs is difficult to collect
4. Some non-logistics costs and logistics costs are difficult to clearly define
(2) It is very difficult to calculate logistics costs according to the current corporate accounting standards.
(3) It is difficult to unify the calculation methods before the release of the national standard "Enterprise Logistics Cost Structure and Calculation"
This standard stipulates the composition of logistics costs according to the following three aspects: 1. Logistics cost items 2. Logistics cost scope 3. Logistics cost payment form
2. Principles of logistics cost calculation
(1) Principle of legality
(2) Reliability principle
(3) Relevance principle
(4) Principles of installment accounting
(5) Accrual basis principle
(6) Principle of pricing based on actual cost
(7) Principle of consistency
(8) Principle of importance
In order to correctly calculate logistics costs, in addition to following the basic principles of cost accounting, you must also correctly draw the boundaries of the following four expenses:
(1) Correctly divide the boundaries of expenses that should be included in logistics costs and those that should not be included in logistics costs
(2) Correctly divide the boundaries between capital expenditures and revenue expenditures
(3) Correctly divide the boundaries between the logistics costs of this period and the logistics costs of previous or subsequent periods.
(4) Correctly divide the cost boundaries of different cost objects
Section 2 Logistics Cost Calculation Procedure
1. Logistics cost calculation procedures
(1) Clarify the scope of logistics
(2) Determine the scope of logistics functions
(3) Review original records
(4) Determine cost calculation objects
(5) Determine cost items
(6) Handling the dike work of inter-temporal expenses
(7) Cost collection and allocation
(8) Set up and register cost detailed accounts
2. Cost collection and allocation
(1) Logistics cost collection
(2) Logistics cost allocation
1. Principles of cost allocation
(1) Principle of cause and effect
(2) Benefit principle
(3) Principle of fairness
(4) Principle of affordability
(5) Cost-effectiveness principle
(6) Principle of timeliness
(7) Basic principles
(8) Management principles
(9) Principle of pluralism
2. Purpose of cost allocation
Section 3 Cost Accounting System and Accounting Subjects
1. Cost accounting system
(1) Complete cost method
(2) Manufacturing cost method
(3) Variable costing method
p111 Comparison of three different cost accounting systems
2. Main accounting items of cost accounting
(1) "Production cost" account
(2) "Manufacturing expenses" account
(3) "Labor Cost" Subject
(4) "Main business costs" subject
(5) "Business tax and surcharges" account
(6) "Other business costs" account
(7) "Sales expenses" account
(8) "Administrative expenses" subject
(9) "Financial Expenses" Subject
3. Logistics cost accounting accounts and account book settings
Section 4 Logistics Cost Calculation Method
1. General methods of logistics cost calculation
(1) Logistics cost calculation under accounting method
(2) Logistics cost calculation based on statistical calculation methods
2. Product cost calculation method
Basic methods of product cost calculation
(1) Variety Law
(2) Batch method
(3) Step-by-step method
Product costing aids
taxonomy
quota method
variable costing
standard costing
activity-based costing