First, the main process analysis of logistics function and supply chain logistics function is not enough. In the process of enterprise logistics function operation, the function of logistics supply chain has an important influence on it. In the process of development and operation, the two interact each other, such as location selection, customer service and product demand forecasting and so on. Due to the different business and nature of different enterprises, the logistics functions will not be the same. If the process analysis of logistics function and supply chain function is not accurate, it will cause confusion in the operation of logistics enterprises, which is not conducive to the smooth operation of logistics supply chain cost management.

Secondly, logistics supply chain cost management is lack of transparency, and is lack of relevant cost statistics. In the operation process of logistics enterprises, supply chain logistics cost management generally needs to meet the basic needs of financial reporting, and it needs enterprises to make external relevant statements with standard cost accounting, but the cost details of many enterprises are not clearly described and lack of transparency. The current cost accounting system of Chinese enterprises does not account for the logistics cost separately, and the logistics cost is scattered in many other cost items, which results in the lack of cost management data, which is not conducive to the logistics supply chain cost management workers.