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物流成本主要是哪些構(gòu)成?

發(fā)布時(shí)間:2023-07-24 點(diǎn)擊:135
物流成本(logistics cost)是指物流活動(dòng)中所消耗的物化勞動(dòng)和活勞動(dòng)的貨幣表現(xiàn),包括產(chǎn)品在包裝、裝卸、運(yùn)輸、儲(chǔ)存、流通加工等物流活動(dòng)中所支出的人力、財(cái)力、物力之總和。現(xiàn)代物流成本的范圍更廣,貫穿于企業(yè)經(jīng)營(yíng)活動(dòng)的全過(guò)程,包括從原材料供應(yīng)開始一直到將商品送達(dá)到消費(fèi)者手中所發(fā)生的全部物流費(fèi)用。物流成本按不同的標(biāo)準(zhǔn)有不同的分類,按產(chǎn)生物流成本主體的不同,可以分為企業(yè)自身物流成本和委托第三方從事物流業(yè)務(wù)所發(fā)生的費(fèi)用即委托物流費(fèi)。如果按物流的功能,可以對(duì)物流成本做如下分類:
1.運(yùn)輸成本。主要包括人工費(fèi)用,如運(yùn)輸人員工資、福利、獎(jiǎng)金、津貼和補(bǔ)貼等;營(yíng)運(yùn)費(fèi)用,如營(yíng)運(yùn)車輛染料費(fèi)、折舊、維修費(fèi)、養(yǎng)路費(fèi)、保險(xiǎn)費(fèi)、公路運(yùn)輸管理費(fèi)等等;其他費(fèi)用,如差旅費(fèi)、事故損失、相關(guān)稅金等。
2.倉(cāng)儲(chǔ)成本。主要包括建造、購(gòu)買或租賃等倉(cāng)庫(kù)設(shè)施設(shè)備的成本和各類倉(cāng)儲(chǔ)作業(yè)帶來(lái)的成本,如出入庫(kù)作業(yè)、理貨作業(yè)、場(chǎng)所管理作業(yè)、分區(qū)分揀作業(yè)中的人工成本和相關(guān)機(jī)器設(shè)備費(fèi)用。
3.流通加工成本。主要有流通加工設(shè)備費(fèi)用、流通加工材料費(fèi)用、流通加工勞務(wù)費(fèi)用及其他如在流通加工中耗用的電力、燃料、油料等費(fèi)用。
4.包裝成本。包括包裝材料費(fèi)用、包裝機(jī)械費(fèi)用、包裝技術(shù)費(fèi)用、包裝人工費(fèi)用等。
5.裝卸與搬運(yùn)成本。主要包括人工費(fèi)用、資產(chǎn)折舊費(fèi)、維修費(fèi)、能源消耗費(fèi)以及其他相關(guān)費(fèi)用。
6. 物流信息和管理費(fèi)用。包括企業(yè)為物流管理所發(fā)生的差旅費(fèi)、會(huì)議費(fèi)、交際費(fèi)、管理信息系統(tǒng)費(fèi)以及其他雜費(fèi)。
需要指出的是廣義的倉(cāng)儲(chǔ)費(fèi)用包括流通加工成本以及裝卸搬運(yùn)成本,由于這兩者在整個(gè)倉(cāng)儲(chǔ)成本中占有較大的比例,所以單獨(dú)列出以加強(qiáng)物流成本管理。
logistics cost, logistics cost) refers to the logistics activity in the consumption of materialized labor and living of currency performance, including product in the packaging, loading and unloading, transportation, storage, circulation processing and logistics activities such as spending in the summation of manpower, financial and material resources. modern logistics cost is wider, throughout the course of business activities, including from raw material supply to the goods will be sent to achieve all of the logistics costs incurred in consumers' hands. logistics cost according to the classification of different standards, according to the different, make the logistics cost can be divided into their own logistics cost and to entrust a third party engaged in the costs of logistics business or entrust logistics cost. if according to logistics function, can be classified to logistics cost as follows:
1. the transportation cost. mainly include the labor cost, such as transportation personnel wages, benefits, bonuses, allowances and subsidies, etc.; operating expenses, such as operating vehicle dye cost, depreciation, maintenance, road maintenance, insurance, road transportation management fees, etc. other fees, such as traveling expenses, accident loss, relevant taxes, etc.
2. warehousing costs. mainly including build, buy or lease the cost of warehouse facilities and all kinds of warehouse operation cost, loading and unloading operations, such as cargo handling operation, location management operation, partition sorting operation of artificial cost and related machinery and equipment costs.
3. distribution processing cost. main distribution processing equipment costs, circulation processing and material cost, labor cost and other such as consumption of electricity in the circulation processing, fuel, oil, etc.
4. packaging costs. includes cost of packing materials, packing machinery cost, packaging cost, artificial cost, etc.
5. loading and unloading and handling cost. mainly include the labor cost, assets depreciation and maintenance costs, energy consumption, as well as other related fees.
6. logistics information and management fees. including enterprises for logistics management of travel, meetings and entertainment expenses, management information systems and other miscellaneous fees.
it should be pointed out that general warehousing costs including circulation processing cost and handling cost, because the two occupy large proportion in the whole warehouse cost, so a separate list in order to strengthen the logistics cost management.


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