1企业物流成本管理

I摘要物流管理是当今企业界、学术界的研究热点，而物流成本的有效管理与控制又是成功进行物流管理的基础和关键。物流作为“第三利润源”的重要作用已经为人们所知晓，如何控制物流成本，以尽可能小的投入提供尽可能好的服务是物流部门以及物流企业所面临的重要课题。从理论上解决物流成本居高不下的问题，合理分配资源，降低物流成本，是促进我国经济发展的重要一环。文中回顾了物流成本研究的相关文献;介绍了国内外物流成本的研究现状与物流成本控制的概念;分析了物流成本的构成、分类及特征;明确了物流成本控制研究的内容及目标;分析了我国物流企业成本控制存在的问题;介绍了物流成本控制的营运成本法和作业成本法的管理框架和对物流成本的控制步骤，并对两种方法进行了对比，探讨了我国物流成本控制方法的选择依据:最后通过实证研究表明作业成本法在物流成本控制与管理中的显著效果。关键词物流成本物流配送成本控制IIAbstractLogisticsmanagementistoday'sbusinessworld,academia,researchfocus,andcosteffectivelogisticsmanagementandcontrolisthebasisforsuccessfullogisticsmanagementandkey.Logisticsasthethirdprofitsource,animportantrolehasbeenknownbythepeople,howtocontrolthelogisticscoststoaslittleaspossibletoprovidethebestpossibleserviceintothelogisticssectorandlogisticscompaniesarefacinganimportantissue.Theoreticallysolvetheproblemofthehighcostoflogistics,rationalallocationofresources,reducelogisticscosts,istopromoteChina'seconomicdevelopmentanimportantpart.Thispaperreviewstheliteraturerelatedtologisticscoststudy;paperintroducesthestatusoflogisticscostoftheconceptofcostcontrolandlogistics;ofthelogisticscoststructure,classificationandcharacteristics;clearthecontentsofthelogisticsandcostcontrolobjectives;analysisChina'slogisticsproblemsofcostcontrol;describesthelogisticscostcontrol,operatingcostandoperatingcostmanagementframeworkandthelogisticscostcontrolsteps,thetwomethodswerecompared,discussedthelogisticscostcontrolmethodsinChinaselectedbasedon:Finally,empiricalstudieshaveshownthatactivity-basedcostinginlogisticscostcontrolandmanagementofasignificanteffect.Keywords：LogisticscostsLogisticsanddistributionCostControlIII目录摘要......................................................................................................错误!未定义书签。ABSTRACT............................................................................................................................I第1章绪论...........................................................................................................................11.1选题背景，及研究的目的与意义................................................................................11.2国内外研究现状...........................................................................................................21.2.1国外现状................................................................................................................21.2.2国内现状................................................................................................................41.3研究主要内容与研究方法..........................................................................................5第2章企业物流成本相关理论概述....................................................................................62.1企业物流成本概念.......................................................................................................62.2物流成本的特征............................................................................................................62.2.1物流成本的隐蔽性................................................................................................72.2.2物流成本服务需求的普遍性..................................................................................72.2.3物流成本效益的关联性..........................................................................................82.3企业物流成本的构架....................................................................................................82.3.1企业物流成本基本构成..........................................................................................82.4企业物流成本的分类..................................................................................................10第3章企业物流成本管理体系及存在的主要问题...........................................................123.1物流成本管理体系......................................................................................................123.2生产企业物流成本管理存在的问题...........................................................................123.2.1物流成本管理认识不全面...................................................................................123.2.2物流成本核算不全面...........................................................................................123.2.3物流成本管理目标不明确....................................................................................133.2.4物流成本管理方法不得当....................................................................................133.2.5财会制度与物流成本管理....................................................................................133.2.6物流成本控制方法...............................................................................................133.2.7物流成本控制战略...............................................................................................143.2.8物流模式...............................................................................................................14IV第4章生产企业物流成本管理建议..................................................................................154.1确立物流成本控制战略应有的地位.........................................................................154.2优化物流流程..............................................................................................................154.3完善物流途径，选择