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论文编号：	1535
作者编号：	2220080637
上传时间：	2010/6/7 12:06:43
中文题目：	日邮物流公司成本管理研究
英文题目：	NYK Logistics Company Cost Management Research
指导老师：	李莉
中文关键字：	日邮物流公司;第三方物流;成本管理;成本控制
英文关键字：	NYK Logistics Company;Third-party Logistics Company;Cost Management;Cost Control
中文摘要：	2008年中下旬到2009年全面爆发的金融危机对于全球经济都是个巨大的冲击。作为现代物流业主体形式的第三方物流企业，由于起步时间较晚，发展较慢，利润处于供应产业链金字塔的底端，所以受到的冲击就更大。作为产销桥梁的第三方物流企业面临供需双方价格和自身生存的双重压力。日邮物流公司作为外资第三方物流企业同样也面临艰难困境。虽然外资第三方物流企业有资金的优势，先进的管理模式，丰富的行业经验，但面对这样的发展环境也很困难。企业要保持竞争力，全方位的成本管理自然成为管理的重中之重,特别是成本管理中的成本控制环节更是企业关注的核心问题。 中外关于物流成本研究的理论很多，有些理论相对也比较成熟。本文在借鉴这些优秀理论的基础上，结合我国国情与特殊的经济背景，从成本管理相关理论研究入手，并着中成本控制环节列举了几个经典的成本控制方法。结合第三方物流企业的行业特点论述其基本成本管理模式，特别是成本控制环节的情况。同时通过对日邮物流公司进行深入调查搜集相关数据信息和分析，阐明成本管理存在的问题。在此基础上设计成本管理方案，并引入客户贡献度理论，从不同角度对成本控制的重点环节和容易被忽视的隐性成本进行特别关注。最后结合前述的理论方法提出改进建议和举措,列举实施后的部分效果。 本文共分六个部分。第一部分提出了选题的背景和意义，以及对相关概念进行界定,同时说明本文的研究方法、创新点和重点研究内容。第二部分首先回顾了成本管理的理论发展，重点介绍了比较有影响的几个成本控制方法。第三部分首先阐述了第三方物流行业的成本管理现状和存在的问题，通过日邮物流公司的具体情况有针对性地对该外资第三方物流企业成本管理现状和存在的缺陷进行分析。第四部分通过对该外资第三方物流企业和行业成本管理分析，结合相关的管理方法借助科学的管理手段，特别针对成本管理中的成本控制环节三个阶段以及重点成本项目来探讨改进的可行方案。第五部分为成本管理措施实施和改进结果。最后一部份是本文的结论和展望。
英文摘要：	In late 2008 to 2009, a full-blown financial crisis has a huge impact on the global economy. As body form of modern logistics—third-party logistics companies can only obtain the minimum profit, due to late starting and slow development, thus the impact on them is even greater. As a bridge between production and marketing, third-party logistics companies face price and existence pressure from both suppliers and demanders. As a foreign third-party logistics company, NYK Logistics Company also faces the same problem. Foreign-funded third-party logistics enterprises have the advantages of capital, advanced management mode, and abundant industry experience, but they can not escape the influence. Under such circumstances, they need to maintain their survival and development. Therefore, cost management has naturally become the top priority of corporation. A full range of cost management becomes core concern. The cost control links in the cost management should be carefully considered. There are so many theories both at home and abroad, some of the theories are relatively mature. In this paper, on the theoretical basis of these outstanding ones, the author cites several classic cost control methods and describes their respective characteristics combined with China's national conditions and the special economic backgrounds. The author further analyses of the characteristics of third-party logistics enterprises and cost management, based on specialty of cost management. The author conducts in-depth survey to collect and analyzes relevant data information from NYK Logistics Company and clarifies problems in the foreign third-party logistics companies in the development of cost management, and designs cost management programs. The author introduces customer contribution analyzes from the multi-angle full control perspective the costs of the whole process in particular the easily overlooked aspects of the hidden cost management in cost control procedure. At last, the author makes aforementioned theoretical approaches and initiatives to make recommendations for improvement, and lists some results after the implementation. This paper is divided into six parts. In the first part, the author proposes background and significance for choosing this topic, as well as related concepts to define, methods, innovation points and the contents in this research,. In the second part the author reviews the theoretical development of cost management, introduces several influential cost-control methods. In the third Part, the author begins by describing management status and problems of the cost of third-party logistics industry, and analyzes management status and defects of foreign-funded third-party logistics enterprise through the analysis of NYK Logistics Company. In the fourth part, the author explores possible options and tries to suggest improvements for improvement for the foreign-funded third-party logistics business and industry cost management, through the analysis of relevant management methods and scientific management methods, in accordance with three-stage in cost control procedure. In the fifth part, the author emphasizes implementation and results of cost management. In the last part, the author makes some conclusions and outlooks.
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