Logistics of the financial crisis_ petrochemical enterprises under control of logistics and transport costs

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					Logistics of the financial crisis environment, petrochemical logistics transportation
cost control

 Logistics Transport Cost Control
 Abstract in September 2008, the United States not only caused the outbreak of the
global financial crisis financial crisis, it has brought harm to the global real economy.
In this paper, the current cost of our transportation problems in control of
petrochemical enterprises to control and effective method of transportation costs to
enterprises of the petrochemical logistics cost control to provide useful advice and
 Key words enterprise logistics cost control

 1, the importance of corporate transportation costs and the costs constitute a

  from the last century, since the sixties and seventies logistics cost has become one of
the key enterprises in developed countries cost. Logistics cost control become new
profit growth point. According to many years of statistics show that the composition
of costs in logistics, transportation logistics costs account for about 44% of the total
cost. This means that control the logistics costs to a large extent depends on the
control of transport costs.
  view from the composition of transport costs, transport costs from variable costs,
fixed costs, joint costs and public costs of four parts. Transportation cost accounting
and cost accounting treatment is to control the transport of data sources and basic

 2, petrochemical transportation cost control problem of

  (a) unreasonable transport is serious
  more reasonable transport caused by management factors of. Choice of means of
transport, can be used but does not use third-party transportation companies, choose
their own transportation. In some cases, the distances close to the formation of
economic benefits can not distance, was chosen by scale or distance effect of water
  (b) accounting and oversight problems
  petrochemical logistics in corporate financial accounting system is not a separate
project, the logistics cost is not accounted for separately. Therefore, expenditure on
transport costs is mixed in production costs, sales expenses and financial expenses in
  petrochemical company in addition to changes in the cost of the transportation cost
can distinguish things, on the apportionment of fixed costs is also one of the reasons
difficult to grasp. Assessed on the fixed costs do not apply to the separate account
accounting and also can not account for transportation costs for each comparison and
  (c) of the petrochemical enterprises attach importance to the transport cost control
 different levels of control of transport costs in recent years, Chinese enterprises also
started a topic of concern. Prior to this, enterprises control costs more concerned with
the production cost. Therefore, efforts to control the transport cost is not enough, not
enough emphasis. Also because there is no accounting of the transportation costs of
special accounting items, will not lead to good corporate accounting and oversight,
therefore, can not from the amount of transportation costs on the management.

 3, petrochemical transportation cost control methods

  (1) transport to rationalize
  1. Transport distance
  transport distance is to determine the reasonableness of the transport an essential
element. Transport of goods in the organization, first consider the transport distance,
almost as much as possible to near capacity sell, close to transport, as far as possible
to avoid the detour.
  2. Transport link
  activities in the logistics and transportation links is a major component. In
transporting goods, the right conditions to direct transport, and whenever possible,
direct, direct transport, so that goods do not enter the transit warehouse, across all
unnecessary links, direct transport from the place of production or sales to customers,
minimize secondary transport.
  3. Transportation
  comparison of means of transport, as the five mentioned above can be seen, each
transport case of coexistence, we must pay attention to select the means of transport
and transport routes, the rational use of capacity, according to different goods
characteristics, respectively, by rail, water or motor transport, choose the best
transportation routes. And actively improve the technology of vehicles and loading
method of loading and improve load, use the least capacity to transport more cargo
and improve transport efficiency.
  4. Transit time
  transit time is a decisive factor in customer satisfaction. In the logistics process,
particular emphasis on the transport time to race against time, speed competition, find
ways to speed up the transport of goods to be transported as compressed period, so
that mass transport of goods will not long remain in the process.
  5. Transport costs
  transportation cost is a measure of transport is an important economic indicator, also
organized one of the main purpose of reasonable transportation. Therefore, reasonable
transportation work in the organization, actively save transport costs, is an important
task for the logistics business.
  (b) strengthening the management of transportation costs based on the work of
  1. To establish a sound recording of goods to attract business, transportation and
production records, work records of vehicle maintenance, vehicles, equipment use
records, property records and material changes in management information records of
original records.
  2. Enterprises to Deal with a variety of raw materials, fuel, tires, tools, and all levels
of maintenance operations, according to market conditions, plan prices, price
differences adjusted periodically to ensure the authenticity of cost accounting.
  3. On a variety of raw materials, fuel, tools, working hours, material reserves, funds
used, costs to develop an average of advanced fixed and based on production
technology and management level of improvement, improvement of working
environment, regular or time to time be amended.
  4. On all out of material to go through the measurement, inspection, measurement
instruments should be fully equipped, and regularly calibration and maintenance, to
ensure the accuracy and reliability of measurement.
  5. Enterprises to regular inventory of material assets to ensure the accounts are, and
promptly deal with the backlog of material excess, to reduce material loss.
  (c) to enhance cost control and warranty cost accounting authenticity
  true cost accounting to ensure that enterprises, but also the cost of supervision must
be strengthened. Careful review of the cost plan and the cost of expenditure of the
regular cost of inspection, in violation of cost accounting, to stop in time, to ensure
the authenticity of cost accounting.
  (d) implementation of a comprehensive cost management
  transport company from the supply, maintenance, handling, operation, clearing the
whole process of cost management, production and operation of the whole process all
links have a direct impact on the total cost. For example, the price of accessories or
improper choice of high quality models times, maintenance cost is high or poor
quality maintenance, the use of vehicles not only cost but also affect the quality of
vehicles and transport efficiency. In the transport process, the operation of raw
materials consumption, transport quality, productivity and other drivers also have a
direct impact on transport costs.

 4, the conclusion

  as a business, "the third profit source", the logistics cost control on the development
of the entire enterprise plays an important role. Especially in the environment of the
global financial crisis, economic recession, and petrochemical companies is affected
more seriously one of the enterprises. Therefore, enterprises should strengthen cost
control, discussed transportation cost structure, the composition according to
transportation costs and daily business operation, logistics and transport costs on the
control method to be explored.

 [1] easily edited. Logistics cost management [M]. Beijing Jiaotong University Press,
 [2] Li Yisong, Yi Hua editor. flow cost management [M]. Machinery Industry Press,
 [3] Zhou Fangjuan so. transportation cost control analysis [J]. Logistics Technology
Journal, 2006,29 (10). Thank you reading this article from [carefree document] collection and sorting, for the original author. / Center>