企业物流成本控制方法分析

2019-03-09 20:59

电子科技大学

UNIVERSITY OF ELECTRONIC SCIENCE AND TECHNOLOGY OF CHINA

学士学位论文 BACHELOR DISSERTATION

论文题目企业物流成本控制方法分析

学生姓名

学号专业

学院指导教师指导单位

二○一一年五月十八日

摘要

随着我国经济近年来的不断发展，市场竞争日益激烈。要想在激烈的市场竞争中占有一席之地，每个企业都必须严格控制自身的成本。对企业而言成本控制，不仅是一个财务概念，更是一个战略概念。而对于企业来说，物流成本一般占到企业成本的60%以上。在企业物流成本控制的研究中，首先让大家认识到物流成本的重要性，其次对我国物流成本的现状进行分析，最后介绍企业物流成本控制的方法,策略以及模式分析等方面的内容。

通过不同的方法，不同的视角，将企业物流成本控制做得更为完善。真正地将企业物流成本控制落实到企业的方方面面。

关键字：物流，成本，控制

ABSTRACT

With the incessant development of China's economy in recent years, the market increasingly competitive. To the intense competition in the market place, each firm must strictly control their own costs. For enterprises, cost control, not just a financial concept, it is a strategic concept. For enterprises, the logistics cost of the general account for 60% of business costs. In the enterprise study of logistics cost control, first of all to make people understand the importance of logistics costs, followed by the status of logistics costs in China were analyzed, the last to introduce enterprise logistics cost control, the strategy and other modes of the case study.

Through different methods, different angles, will be doing business logistics cost control more complete. Truly enterprise logistics cost control all aspects of the implementation of the enterprise.

Key Words: logistics, cost, control

摘要...................................................................................................................................I ABSTRACT.....................................................................................................................II 第 1 章前言.................................................................................................................1

1.1 选题的来源及研究意义.....................................................................................1 1.2 国内外研究状况.................................................................................................2 1.3 本文的研究内容.................................................................................................4 第 2 章企业物流成本控制.........................................................................................5

2.1 企业物流成本控制的相关概念.........................................................................5 2.2 企业物流成本控制的原则.................................................................................7 第 3 章企业物流成本的内容.....................................................................................8 第 4 章企业物流成本控制方法分析.........................................................................9

4.1 作业成本控制法—企业物流成本的局部控制.................................................9

4.1.1 对物流作业的认识...................................................................................9 4.1.2 功能作业成本控制.................................................................................11 4.2 时间成本控制法—企业物流成本的综合控制...............................................17

4.2.1 企业物流时间成本控制模式.................................................................17 4.2.2 企业物流时间成本控制策略.................................................................20 4.2.3 企业物流时间成本控制方法.................................................................23

第 5 章结束语...........................................................................................................26 参考文献.........................................................................................................................27

致谢.................................................................................................................................28

III

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