Current situation and management framework of logi

2022-07-29
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The current situation of Japan's logistics cost and its management framework

the current situation and management system of Japan's macro logistics cost

Japan is a country with relatively developed global logistics management. Japan pays more attention to the implementation of logistics from the perspective of system and overall management as a reasonable control with a long history. In recent years, developed countries such as Japan have put forward the concept of so-called ppm (parts per million) around the quality management of logistics, That is, to control the logistics quality within the target range of one in a million. Although this target is still far from the current situation of logistics service quality in developed countries, it is enough to show that Japan attaches great importance to strengthening the reasonable and effective organization of logistics services and reducing logistics costs

from the overall trend of global cost control, Japan and other developed countries have effectively controlled the logistics cost within a small range (see Figure 1). Specifically, according to the statistics of Deutsche Bank of Germany, the average logistics cost in the whole industry is 6.0% in Japan, 9.1% in Europe, 9.5% in Canada and 10.0% in the United States. It can be seen from these data, Japan has achieved good performance in logistics cost control. The reason for this is not only that Japan has formed a comprehensive logistics management system and operation process, but also institutionalized the implementation of logistics cost monitoring and management

Figure 1 overview of global logistics costs

the Japan Logistics Association conducts an annual survey on logistics costs, from which we can see the current development stage and level of Japan's logistics cost management. From the survey of Japan's industry wide logistics costs in 2001, the proportion of logistics costs in sales is 5.45% on average, 5.89% in manufacturing, 4.68% in wholesale and 4.13% in retail. From the development trend in recent years, The logistics cost of various industries and forms in Japan has basically maintained a stable level, which also shows that the institutionalization of logistics cost control in Japan is very obvious and has the characteristics of sustainability

in 2001, various reverse logistics fees generated by various industries in Japan accounted for 4.88% of the total logistics costs, including return logistics fees of 2.12%, Recovery Logistics fees of 2.01%, recycling logistics fees of 0.46% and waste logistics fees of 0.29%. From the development trend of reverse logistics fees, there was basically no change from 1999 to 2000, but Japan's reverse logistics fees rose in 2001, This is mainly due to the increase of return logistics fee and Recovery Logistics fee

under the above general trend, the Japan Logistics Association also conducted a special survey on many factors affecting the development of logistics. These factors mainly include:

first, the relationship between the logistics volume and logistics cost of the whole society. In this regard, among the 110 companies of various types sampled, 22.7% believed that the logistics operation volume and logistics cost increased at the same time, and 51.8% that the logistics operation volume and logistics cost decreased, 7.3% of the total logistics business volume decreased while the logistics cost increased, and 18.2% of the total logistics business volume increased while the logistics cost decreased

second, the main factors for entrusting customer enterprises to further improve logistics services. In this survey, most Japanese enterprises reflect that their requirements for logistics services are getting higher and higher. Among them, 53.1% of the total enterprises surveyed agree with the acceleration of distribution frequency, 54.6% with the modularization of distribution, 61.3% with the shortening of lead time, and less than 5% think that the requirements for logistics services have decreased, Enterprises are expecting more and more logistics services

third, the main reasons for the rise of logistics costs. According to the survey of 35 enterprises that answered the question of the rise of logistics costs by the Japan Logistics Association, the main reason for the rise of logistics costs is the improvement of logistics service level. In addition, the increase of logistics volume and so on all constitute the reasons for the rise of logistics costs

fourth, ways to reduce logistics costs. The reduction of logistics costs has always been the goal of enterprises. In seeking ways to reduce logistics costs, the main ways are to reduce inventory levels and the intensification of logistics points, followed by outsourcing of logistics business, logistics informatization, transformation of configuration/reduction of personnel, introduction of supply chain management and common logistics management

the reason why Japan can achieve good management performance is related to its effective logistics management system. The research on the accounting method system of logistics cost in Japan is relatively early. In 1977, the circulation countermeasures Department of the Ministry of transport of Japan announced the "unified benchmark for logistics cost calculation". This policy has a far-reaching impact on promoting enterprise logistics management. The reason was that at that time, the enterprises with advanced logistics rationalization were enthusiastically engaged in the research of logistics cost control. Each enterprise had developed its own unique cost control system, so the concept of cost was inconsistent. In this way, the costs calculated by each enterprise lacked the basis for mutual comparison. In addition, in general enterprises, although the calculation of logistics cost is based on logistics rationalization, due to the lack of unified and clear accounting cost accounting standards and sorting methods, the calculation of logistics cost is incomplete through painting, which affects the development of logistics rationalization. It is in this situation that the Japanese Ministry of transport has formulated a "unified benchmark for logistics cost calculation". Thanks to the joint efforts of enterprises and the government, the logistics management of the whole society has developed by leaps and bounds, and Japan has rapidly become an advanced country in logistics management

since the mid-1980s, Japan's logistics management and cost management have become increasingly mature, which is reflected in Japan's active advocacy of high value-added logistics, just in time logistics and other aspects. However, with the competitive means of logistics services, the high logistics costs became the characteristics of this period. Therefore, in Japan, there is a saying that this period was called "logistics depression", that is, due to the requirements of business strategy, the logistics costs rose and there was a deficit. Therefore, how to overcome the rising logistics costs and improve logistics efficiency is the biggest problem faced by Japanese Logistics in the 1990s

in order to meet the above challenges, in addition to further improving the "unified accounting benchmark for logistics costs", the Japanese government formulated an influential comprehensive logistics policy outline on April 4, Heisei 9 (1997), The outline is based on the "planning for the transformation and creation of economic structure" decided by the Japanese government on December 17, the 8th year of Heisei (1996), which states that "logistics reform is one of the most important topics in economic structure. By the 13th year of Heisei (2001), we should not only achieve the efficiency of logistics costs, but also achieve logistics services that are no less than international standards. Therefore, all relevant organs should jointly promote the formulation of logistics policies and measures." This directive. This outline is the guideline for the modernization and deepening development of Japanese logistics, and has historical significance for the development of Japanese logistics management and effective logistics cost control

the basic framework of Japanese enterprise logistics cost accounting

if the above is Japan's macro strengthened logistics system and logistics cost management, then at the enterprise level, Japanese enterprise logistics cost accounting is basically based on activity-based costing, that is, with the help of the two-level decomposition of logistics costs and costs, the cost of cost objects and corresponding performance are finally established. Specifically, The first stage is to decompose various resources into activities in the business process, so as to calculate the resources consumed in each activity link. The second stage is to allocate the activity cost to each product, service, customer or department, and then calculate how these categories consume activity resources, so as to reflect logistics more comprehensively. 5. measure the activity cost of Brinell hardness, and optimize logistics activities on this basis, Japan, the United States and other developed countries are basically the same. However, in terms of specific accounting methods, it should be said that Japan's logistics cost accounting is more specific, detailed and operational

first of all, from the perspective of the classification of logistics costs, Japan emphasizes that it can be divided according to a variety of standards, so that the corresponding problems and logistics organization level can be reflected from different angles or sides, and the logistics costs can be comprehensively accounted through comprehensive cost measurement. Specifically, logistics costs can be roughly divided according to the following standards (see Table 1), namely, total logistics costs, logistics costs of business units, logistics costs of departments, logistics costs of business sites, logistics costs of trading partners, logistics costs of functions, logistics costs of vehicles, logistics costs of personnel, logistics costs of places, logistics costs of operations, logistics costs of sales, logistics costs of forms, fixed logistics costs Variable logistics cost, etc

secondly, based on the division of the above logistics cost categories, Japanese enterprises believe that they must measure the logistics cost from multiple perspectives and systematization in terms of the specific logistics cost system and framework. This can not only comprehensively reflect the true level of the enterprise's logistics costs, but also use the data from the logistics cost accounting to carry out targeted management improvement and adjustment and optimize the logistics business activities. Specifically, based on the above ideas, in the process of measuring logistics costs, Japan mainly establishes logistics expenses by three cost accounting systems: the cost calculated by logistics scope (hereinafter referred to as logistics scope cost), the cost calculated by payment form (hereinafter referred to as payment form cost) and the cost calculated by logistics activities or activities (hereinafter referred to as logistics function cost). The cost calculated according to the logistics scope is a method of cost classification based on the logistics characteristics and the scope of operation. For example, the logistics expenses can be divided into supply logistics expenses, production logistics expenses, intra enterprise logistics expenses, return logistics expenses and waste logistics expenses. They can also be divided into logistics expenses of different products, logistics expenses of different sales regions, logistics expenses of different customer groups, etc. The cost calculated by payment mode is calculated according to the expense classification method in financial accounting. It can be roughly divided into the payment of freight, warehouse and other expenses paid to the outside of the enterprise and labor costs, as well as the costs of internal logistics activities such as material costs. The cost calculated by logistics function or activity is a method to calculate the logistics cost according to the activities of the logistics operation process. In general, it divides the logistics operation cost into material circulation fee, information circulation fee, packaging fee, logistics management fee, distribution fee, loading and unloading fee, etc. The above three cost classification methods have their own advantages. They together constitute a complete cost management framework (see Figure 2)

thirdly, in terms of benchmark and comparison of logistics costs, Japan proposes that it is not enough to just calculate logistics costs. It is necessary to clarify what is the benchmark for logistics cost accounting and management, and assess it in the form of tables (see Table 2), so that daily, weekly and monthly field managers can analyze and take corresponding measures to determine the business development direction of the enterprise

in the calculation of logistics costs, the basic principles of general logistics cost accounting can be divided into five major items, namely, personnel costs, distribution costs, storage costs, information processing costs and other costs. These costs can be calculated according to the actual accounts and documents, and some can be calculated. In principle, they are calculated once a month, so as to dynamically grasp the fluctuation of enterprise logistics. From the perspective of specific accounting approaches, first draw the logistics process of the enterprise, understand the basic situation of the logistics operation of the enterprise, and then conduct accounting according to the above five major items

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