Analysis on concept of physical distribution cost icebergLogistics iceberg said is Japan rice field University Professor, and authority logistics cost research scholars Caesar repair Mr Yu 1970 first proposed to of, he concentrated research logistics cost Shi found, existing of financial accounting system and accounting method are impossible master logistics costs of reality, thus people on logistics costs of understand is a blank, even has is big of false sex, he put this situation than do "logistics iceberg". Characterized most of an iceberg immersed in water, we do not see the black areas, and what we see is just a part of it.
Caesar the logistics and accounting knowledge
It means that the General did not have the logistics costs, bring logistics costs you only see the tip of the iceberg exposed above the sea point, the whole iceberg not seen lurking in the water, in seawater the iceberg is the main part of logistics costs. Under normal circumstances, the enterprise ledger, transport, storage payments to external costs included in the cost of the enterprise, did in the actual cost of these costs in the logistics like the tip of the iceberg. Because logistics infrastructure and enterprises using their own vehicles to transport, using the warehouse storing goods, by their own workers in packing and handling costs are not included in logistic costs account. In General, the logistics of the enterprise to pay the external costs are a small part of it. Actually the bulk of the internal logistics costs incurred.
2 logistics iceberg formation
2.1. the logistics cost calculation is too large. Including: raw materials, logistics, logistics of the plant, from the factory to the warehouse and distribution center logistics, logistics from the distribution center to store and so on. Such a large scope, units involved are very much involved cover a very wide area, it is easy to miss a certain part, calculation of which part, missed parts of the logistics cost of far cry.
2.2. is the transport, storage, packing, loading and unloading, as well as logistics such as information sessions, to which links the logistics cost calculation problems, if only to transportation and storage costs, excluding other costs, and the transport, storage, handling, packaging and information costs of all, both the cost of results vary considerably.
2.3. is to choose what types of costs included in the cost issue. Like, to external paid of transport fee, and custody fee, and handling fee, costs General are easy included logistics cost, but this enterprise internal occurred of logistics costs, as and logistics related of artificial fee, and logistics facilities construction fee, and equipment acquisition fee, and depreciation fee, and maintenance fee, and electricity, and fuel fee, whether also included logistics cost in the, no clear of provides, implementation of elastic compared big.
Thus we say that logistics costs really like an iceberg in the sea, out of the water is only the tip of the iceberg.
3 the three sources of profit of enterprises
3.1. in the relatively backward in productivity and social history stage of product is in short supply, due to lack of market commodity, manufacturing companies no matter how many products can be sold. So vigorously for device updates, expansion of production capacity, increasing the number of products, reduce production costs, in order to create surplus value, that is, "first."
3.2. when the market is flooded with products, to supply exceeding demand, sales difficulties, the first profit reaches a certain limit, it will be hard to sustain development, we take way to expand sales to seek new profit source. Field is initially cheap human labor, and thereafter is to rely on progress of science and technology to improve productivity, reduce human consumption or used to reduce labor cost, so as to reduce costs and increase profits, this is the "second".
3.3. However, in the first two potential sources of profit are getting smaller, profit to develop more and more difficult circumstances, it was discovered that logistics can help increase sales, and it is also a good source of new profit growth. And this official logistics iceberg's huge profit margins, has become "the third profits".
4 the third profit source
In recent years China's logistics "hot" continues to heat up in the process, "the third profit source" said has been widely quoted, are familiar to all. In fact, Japan's Waseda University research scholar, authority, cost, Caesar made in 1970, "the third profit source" said that as early as in 1979 by the former State administration of material organization missions brought back to Japan, in the delegation's mission report had been introduced. March 5, 1982 to 19th, Caesar taught by Professor Lin on Tuesday as head of the Japan Association of delegation, Chinese economic association should be invited to come to China, then Secretary-General Society of authors and the gobo comrades accompanying the delegation in Beijing, Guangzhou, Shanghai, Nanchang, Hefei, study visits, learned a lot of valuable knowledge.
Caesar impressed to the author, a Professor of something memorable. Remember learned, Chairman of, and original national material General Vice President Secretary Yu Xiaogu comrade in Beijing National Palace Ballroom hosted delegation Shi, deliberately go to West Ze repair Professor before filed he of "third profit source" said, Caesar repair Professor at very surprise, fundamental didn't thought he of theory theory was already spread to China, and was China peer concern, so immediately took out a this he new published of on flow real cost of book (yellow color cover), to has more than, Chairman of.
Caesar in his book the Professor talked about in the logistics--the key to reducing costs, profits of an enterprise of the source along with the development and the business of shifting the focus of change. Japan in 1950 for the Korean war by the United States economic assistance and technical support, soon realized mechanization and automation of production. At that time Japan was in a period of industrial mass production, business operations focus on lower manufacturing costs, this is Japan after World War II the first source of business. However, relying on automated production tools made out of a large number of products, caused flooding the market, resulting in a need for a large number of sales. So, in 1955 from the United States brought in a marketing technology, Japan ushered in the age of marketing. During this period, companies comply with the Japan economic growth policy of the Government, as a business focused on increasing sales. This is the Japan after World War II the second profit source of business. In 1965, the Japan Government began to pay attention to logistics, in 1970, aggressively to enter the logistics industry, Japan has entered the era of logistics development. During this period, reducing manufacturing costs have limited increased sales has come to an end, anxious to find new profit sources, reduce logistics cost makes "third profit source" in reference to precisely meet the prevailing needs of the business, thus "third profit source" said a proposed, concern spread widely. Professor Caesar "third profit source" said the original book as shown in Figure 1.
The third profits
Of the logistics--the key to reducing the cost of the Professor also talks about in the book, he proposed the "third profit source", is staged again a revelation of the film the third man, "third" hidden "unknown" means, so to reduce logistics cost as "unknown third profit source".
Caesar's "third profit source" said that not only promotes the Japan logistics development, also had an important influence on the development of logistics in China and the Asia Pacific.
5 logistics cost calculation conditions
Based on the physical distribution cost iceberg theory, there are a lot of logistics costs are hidden, and logistics costs can be large or small, all about scope and methods of its calculation. Therefore, when calculating the cost, you must first clear the calculation conditions. Ignoring the calculation condition, logistics costs also loses the meaning of existence. Logistics cost calculation conditions: logistics, logistics functional scope the scope and range of accounts.
5.1, logistics logistics scope as the name suggests, refers to the logistics of the length of the start and end points. People often speak of logistics: raw material logistics, when that transfer raw materials from suppliers to the Factory Logistics plant logistics, that is, raw materials, semi-finished products, finished products in the different workshops of the factory, transferred and stored in different locations; from factory to warehouse logistics from the warehouse to the customer's logistics, this range is very wide. So, where to start so far where, as the object of logistics cost calculation, can cause large changes in the logistics cost.
5.2 function range logistics, logistics capabilities is refers to the transportation, storage, distribution, packaging, handling, information management and other logistics functions, logistics function as what kind of object. You can imagine, functions as the object of all the logistics costs and only transport and store both function as an object, the resulting cost will vary.
5.3, logistics cost range cost calculation subjects range refers to the ledger in the question which of these subjects are included in the calculation. Subjects, freight costs, keep spending this kind of external costs, labor costs, depreciation costs, repair costs, fuel costs and other expenditures within the enterprise. So many items, objects which include costing, and has a major impact on logistics cost. Therefore, the three aspects of the range selection, determines the size of logistics costs. Enterprises in the development of computing requirements, must not be blind or carelessness, but should be based on the actual situation of the enterprise, to determine their own reasonable logistics costs range. When comparing costs only under the same conditions in order to obtain correct results. Therefore, in order to compare between the various companies, in the calculation of logistics costs, should as soon as possible, a uniform industry standard.
6 How do I control the logistics cost iceberg
6.1. through the use of logistics standardization to logistics management.
Logistics standardization to logistics as a system, develop systems of internal facilities, machinery and equipment, special tools, such as technical standards for the various subsystems. Developed within the various areas such as packaging, handling, transportation and other aspects of the standard, system as a starting point, research system in the field of technical standards and working standards are unified standards of the whole logistics system. Logistics standardization makes goods in transport process in the of basic equipment unified specification, as existing tray standard and various transport equipment, and handling equipment standard Zhijian can effective convergence, greatly improve has tray in whole logistics process in the of versatility, also in must degree Shang promote has goods transport, and store, and handling, process of mechanized and automation level of improve, conducive to logistics distribution system of operation efficiency, to reduced logistics cost.
6.2. through the implementation of supply chain management, improve customer service management to reduce costs.
Supply chain management requires not only the efficiency of enterprise logistics system has or needs to coordinate with other business and the relationships between customers, transporters, achieving efficiencies throughout the supply chain. Because of this, the pursuit of cost-efficiency, logistics or production sectors to strengthen not only the enterprise control and procurement departments and other departments to strengthen cost control. Improve customer service ensures that business interests, and is also one of the most effective ways to reduce logistics costs.
6.3. by means of the construction of modern logistics information system to reduce logistics costs.
To realize the efficiency of enterprises and other enterprises of trading relationships, must help with the modern architecture of information systems, in particular the use of new technology such as the Internet to complete the whole process logistics coordination, control, and management, from the networking process among all of the front end to the end-customer service. Various logistics operations or business right on the one hand and quickly on the other, can build strategic logistics management system. Through modern logistics information technology can will Enterprise ordered of intention, and number, and price, information in network Shang for transmission, to makes production, and circulation full process of enterprise or sector share which brings of interests, full corresponds to may occurred of various needs, then adjustment different enterprise between of business behavior and plans, enterprise between of coordination and cooperation has may in short time within quickly completed, this can from overall Shang control has logistics cost occurred of possibilities. Meanwhile, the rapid development of logistics management information system, the mix of logistics activities in other business costs can be accurately calculated, not to pass costs on to other enterprises or sectors.
6.4. from the viewpoint of flow process to strengthen the management of logistics cost.
For an enterprise, control the logistics cost-just the thing to the enterprise, the pursuit of the enterprise logistics efficiency, but should consider from the flow of products to the end user throughout the process of cost efficiency, logistics infrastructure investment or expansion or not will depend on the development of the entire circulation and requirements may be. For example, some vendors are directly facing the wholesalers operating so many Logistics Center is in line with wholesale Logistics Center, large quantities of goods, however, with the development of retail convenience stores, discount stores, customer requirements manufacturers must adapt to this new format of retail, logistics activities directly for retail stores. Thus, in this case, the original investment is likely to precipitate, and calls for the establishment of new logistics of modern logistics development centre or automation equipment. Clearly, these investments from enterprises, increased logistics costs, but from the entire distribution process has significantly improved logistics performance.
6.5. the lower costs through streamlined distribution.
For the user's orders to short, the correct stock system is the objective demand of the logistics development, however, as the cost of distribution costs to minimize, in particular, developing, small units of frequency distribution requirements, require firms to take the efficiency of distribution, you must pay attention to the cars program management, increase the loading rate and vehicle operation management.
In General, the enterprises to achieve the efficiency of distribution, you must pay attention to the cars program management, increase the loading rate and vehicle operation management. By building a system of effective distribution plan can make the producer car program development linked with production planning, and through the information system can make wholesale car plans or purchase match, thereby enhancing the efficiency of distribution and reduced transportation and purchase costs.
6.6. to reduce logistics costs by cutting returns.
Return cost is enterprise logistics cost in the a items important of part, it often occupies quite big of proportion, this is because with return will produced series of logistics fee, return commodity injury or unsalable and produced of economic costs and processing return commodity by needed of personnel fee and various transactional costs, especially exists return of situation Xia, General is commodity provides who bear return by occurred of various costs, and return party because not bear commodity return and produced of loss, so, easy is casually to returned commodity, And as such most of the small number of goods, delivery costs has a tendency to increase. Not only that, due to the smaller scale of the goods, is fragmented, merchandise, bills dealing with also very complex. From this, cuts return cost is cost control of logistics activities in issues that need special attention.
Physical distribution cost iceberg is a double-edged sword, although it looks scary, but as long as reasonable and effective control, physical distribution cost iceberg will eventually become an important source of profit for new and even.