本科毕业论文
题目名称：企业物流成本分析与控制 学 院： 专业年级： 学生姓名： 班级学号： 指导教师：
二XXX年六月十日
摘要 摘要
随着我国国民经济不断发展，物流业也得到了长足的进步。现在，物流系统的界定范围已从流通领域到企业的生产和供应领域，随着进入供应链管理时代，研究物流成本内容的深度和广度也得到进一步的发展。越来越多的企业已经认识到物流成本过高是影响企业发展的主要因素之一。因此，对企业物流成本的控制是现代企业在激烈的市场竞争环境中取胜的关键。对物流成本进行分析与控制，可以准确计算现有物流成本情况，把握物流成本的大小，并从时间序列上掌握物流成本的发展趋势，以便于与其他企业进行横向比较。本文采用理论研究与实际研究相结合的研究方法。首先介绍了企业物流成本的概念及特点，进一步定义了企业物流成本，并将它从原有财务成本费用中剥离出来。其次，对现代企业物流成本的构成进行分析和归纳，并简要介绍了物流成本的控制方法，使企业物流成本得到有效的控制，进而改善企业物流成本过高的现状。最后，提出了降低企业物流成本的新思路和具体途径。
关键词：企业物流；物流成本；分析与控制
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大学本科毕业论文 Abstract
With the constant development of China's national economy, the logistics industry has been great progress. Now, the definition of the scope of the logistics system from the circulation to the production and supply areas in business, with the times into the supply chain management, logistics costs on the depth and breadth of content has been further developed. More and more enterprises have realized that the high cost of enterprises logistics is one of the main factors impacting their development. Therefore, the control of logistics’s cost is the key for a modern enterprise to win in a highly competitive market. The logistics cost’s analysis and control, can accurately calculate the cost of existing situation and grasp the size of the logistics cost, and grasp the development trend of logistics costs from the series, in order to carry out horizontal comparison with other enterprises. In this paper, a combination of theoretical and practical research methods is used. This paper first introduces the concept of enterprise logistics costs, the features, and further definition of the cost of enterprises’ logistics and stripps it out its from the original financial cost. Secondly, the composition of the modern enterprise logistics cost is analyzed and summed up, and a brief elaboration of the logistics cost control methods are given, to effectively control the logistics costs, thereby the current situation on the high cost of enterprises logistics can be improved. Finally, the new ideas and specific ways are proposed to descrease the logistics cost enterprises’.
Keywords： enterprise logistics; logistics cost ;analysis and control
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Abstract 目录
摘要 ........................................................................................................................................... 1 Abstract .................................................................................................................................. II 1 绪论 ....................................................................................................................................... 1 1.1 问题的提出 ....................................................................................................................... 1 1.1.1 论文研究意义 ................................................................................................................ 1 1.1.2 国内外研究概况 ............................................................................................................ 1 1.2 论文技术路线与主要内容 ............................................................................................... 2 1.2.1 论文技术路线 ................................................................................................................ 2 1.2.2 论文主要内容 ................................................................................................................ 3 2 企业物流成本综述 ............................................................................................................... 4 2.1 企业物流成本的内涵 ....................................................................................................... 4 2.1.1 企业物流成本的含义 .................................................................................................... 4 2.1.2 企业物流成本的特点 .................................................................................................... 4 2.2 企业物流成本的构成 ....................................................................................................... 5 2.2.1 按照支付的形态的不同进行划分 ................................................................................ 5 2.2.2 按照企业物流功能进行划分 ........................................................................................ 5 2.2.3 按照企业物流成本活动的不同阶段划分 .................................................................... 5 2.2.4 按照企业物流管理角度的不同划分 ............................................................................ 5 3 企业物流成本过高原因分析 ............................................................................................... 7 3.1 企业物流基础设施方面 ................................................................................................... 7 3.1.1 企业物流硬件设备落后 ................................................................................................ 7 3.1.2 企业物流基础设施和装备的标准化程度较低 ............................................................ 7 3.2 企业物流管理水平方面 ................................................................................................... 7 3.2.1 企业物流人才缺乏 ........................................................................................................ 7 3.2.2 企业物流的信息技术水平较低 .................................................................................... 8 3.3 企业物流规模方面 ........................................................................................................... 8 3.3.1 第三方物流比例低下 .................................................................................................... 8 3.3.2 企业物流规模小 ............................................................................................................ 9 4 企业物流成本控制 ............................................................................................................. 10
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