物流成本(logistics cost)是指物流活動中所消耗的物化勞動和活勞動的貨幣表現(xiàn),包括產(chǎn)品在包裝、裝卸、運輸、儲存、流通加工等物流活動中所支出的人力、財力、物力之總和?,F(xiàn)代物流成本的范圍更廣,貫穿于企業(yè)經(jīng)營活動的全過程,包括從原材料供應(yīng)開始一直到將商品送達到消費者手中所發(fā)生的全部物流費用。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)生的費用即委托物流費。如果按物流的功能,可以對物流成本做如下分類:
1.運輸成本。主要包括人工費用,如運輸人員工資、福利、獎金、津貼和補貼等;營運費用,如營運車輛染料費、折舊、維修費、養(yǎng)路費、保險費、公路運輸管理費等等;其他費用,如差旅費、事故損失、相關(guān)稅金等。
2.倉儲成本。主要包括建造、購買或租賃等倉庫設(shè)施設(shè)備的成本和各類倉儲作業(yè)帶來的成本,如出入庫作業(yè)、理貨作業(yè)、場所管理作業(yè)、分區(qū)分揀作業(yè)中的人工成本和相關(guān)機器設(shè)備費用。
3.流通加工成本。主要有流通加工設(shè)備費用、流通加工材料費用、流通加工勞務(wù)費用及其他如在流通加工中耗用的電力、燃料、油料等費用。
4.包裝成本。包括包裝材料費用、包裝機械費用、包裝技術(shù)費用、包裝人工費用等。
5.裝卸與搬運成本。主要包括人工費用、資產(chǎn)折舊費、維修費、能源消耗費以及其他相關(guān)費用。
6. 物流信息和管理費用。包括企業(yè)為物流管理所發(fā)生的差旅費、會議費、交際費、管理信息系統(tǒng)費以及其他雜費。
需要指出的是廣義的倉儲費用包括流通加工成本以及裝卸搬運成本,由于這兩者在整個倉儲成本中占有較大的比例,所以單獨列出以加強物流成本管理。
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.
同城快遞的服務(wù)流程與收費標(biāo)準(zhǔn)詳解貨代是什么意思,貨代和物流的區(qū)別物流管理的“四個現(xiàn)代化”物流運輸活動主要內(nèi)容物流企業(yè)精益物流管理大家總說運費貴,物流運費到底該如何降低呢?不易或不值得包裝的貨物需要怎樣運送各種運輸方式的技術(shù)經(jīng)濟特點