First of all, the logistics supply chain lacks the effective participation of supply chain members. In the process of enterprise logistics cost management, enterprises should be better based on the idea of supply chain management. In order to reflect the logistics cost completely and comprehensively, it is necessary for the supply chain members of the enterprise to participate effectively in the management process of enterprise logistics cost. However, in the actual enterprise logistics cost management, many supply chain members' cost awareness is not high, can not actively and effectively participate in the enterprise logistics cost management work, and can not form an effective cooperative team. Supply chain members have a superficial understanding of logistics. The production of enterprises is faced with two aspects of material circulation, this process needs high quality decision makers and business personnel to realize, but the current enterprise managers in our country have a shallow understanding of logistics and have not formed the concept of logistics cost management.

Secondly, the provisions of supply chain logistics function are not strict. If the refinement of supply chain logistics function process is not clear enough, it will not be able to accurately provide important cost information. In the operation process of logistics enterprises, the logistics process of supply chain can be refined into very clear activities, which can improve the accuracy of logistics cost and accounting process. On the contrary, it will be difficult to master the logistics cost. In most cases, most of the major logistics process decomposition degree needs to achieve the interrelationship between decomposition activities and specific costs.