There are many methods for logistics cost analysis. The main contents of comprehensive analysis and detailed analysis are briefly described below.

After calculating the logistics cost of the distribution center, the following various ratios can be calculated. Then compare these ratios with the previous year and the previous year to examine the actual situation of the logistics cost of the distribution center. It can also be compared with other enterprises in the same industry or compared with other industries. .

(1) Unit sales logistics cost rate = logistics cost / sales × 100%

The higher the ratio, the lower the elasticity of price. From the data of chain enterprises over the years, the general trend can be understood. In addition, by comparing with the same industry and outside the industry, the logistics cost level of the distribution center can be further understood.

This ratio is greatly affected by price changes and changes in trading conditions. Therefore, there are certain defects in the assessment indicators.

(2) Unit operating expenses Logistics cost rate = logistics cost / (sales + general management fee) × 100%

Through the ratio of logistics cost to operating expenses (sales + general management fee), the proportion of logistics costs of chain enterprises can be judged, and this ratio is not affected by changes in purchase cost, and the obtained values are relatively stable, so it is suitable for chain enterprises. Distribution center logistics rationalization indicators.

(3) Logistics function cost rate = logistics function cost / total logistics cost × 100%

The indicator can clarify the ratio of the cost of each logistics function such as packaging cost, transportation fee, storage fee, handling fee, circulation processing fee, information circulation fee, and logistics management fee to the total logistics cost.