1, strengthen the transportation cost accounting and assessment

We should establish modern logistics concept, introduce advanced logistics transportation management and optimization methods, and find the best way to improve transportation management and reduce transportation costs in combination with the actual situation of enterprises. Improve the logistics management system, establish a full-time logistics and transportation management department, and realize the specialization of logistics management. The application of logistics activity-based costing ( logistics ABC ) can accurately separate the data reflecting logistics transportation costs from financial accounting data and unify the standards of enterprise cost calculation. While improving the level of logistics services, we should strengthen budget management, strengthen the awareness of cost management, implement quota management and target cost management, carry out target decomposition of cost control, clarify responsibilities, realize the combination of responsibilities, rights and benefits, and strengthen cost accounting and assessment.

2, enhance the logistics cost awareness of all staff

Transportation cost accounts for a large proportion of total logistics cost and sales, which highlights the importance of transportation cost management. The control of transportation cost is not achieved by one or several departments, several staff or several jobs, but by taking the logistics management department as the leading role, the logistics transportation and even the whole logistics function link as well as all departments and personnel involved should cooperate, plan and coordinate scientifically so that everyone cares about cost management and all staff participate in cost control to jointly reduce logistics transportation cost and logistics total cost.

3, improve the level of enterprise logistics and transportation management

Using the system viewpoint to optimize the allocation of transportation resources continuously, improve the use of management techniques and means, improve the level of enterprise transportation management, establish the concept of logistics strategic cost management, pursue the minimization of logistics transportation costs throughout the supply chain and the whole circulation process, continuously explore the potential of transportation cost reduction, and continuously reduce the level of logistics transportation costs.

4, eliminate unreasonable phenomenon in transportation

Logistics transportation is not an isolated link. When organizing transportation, scientific planning and overall arrangement should be made for transportation activities and other links involved to reduce unnecessary links as much as possible and the cost occupied by individual links. For conditional direct transportation, direct transportation should be adopted as far as possible to reduce secondary transportation. At the same time, it is necessary to eliminate such unreasonable phenomena as convection and implicit transportation, circuitous transportation, repeated transportation and over-distance transportation.

5. Choose transportation mode reasonably to improve transportation efficiency

Reasonable choice of transportation means. In the current situation of coexistence of multiple means of transport, attention must be paid to comprehensive evaluation of the characteristics of the means of transport according to the characteristics of different goods and the requirements of logistics timeliness, so as to make a reasonable choice of means of transport and choose cheap means of transport as far as possible.

Reasonable choice of transportation mode. Multimodal transportation should be organized reasonably. We will expand each shipment in batches and reduce the number of times of transportation by using the methods of consolidation of small loads, container transportation and empty transportation. The transportation cost will be effectively reduced by adopting reasonable transportation modes such as integrated vehicle transportation, balanced and reasonable transportation of production and marketing in different regions, direct transportation, direct " four - stop" direct transportation and so on.

Improve the technical loading capacity of transportation tools. The improvement of commodity packaging, the improvement of vehicle loading technology and loading method, and the matching transportation or assembly transportation of different goods can enable the same transportation means to load as many goods as possible, make the best use of the loading tonnage of the transportation means, make full use of the loading volume, and improve the use efficiency of the transportation means. For conditional goods, pallet transportation shall be carried out.