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论文编号：	2602
作者编号：	032949
上传时间：	2010/6/13 13:40:54
中文题目：	基于物流成本的流通企业绩效管理优化研究
英文题目：	Research on Performance Management Improvement of Circulation Enterprises Based on Logistics Cost
指导老师：	周晓苏
中文关键字：	流通企业；物流成本核算；绩效管理；经济增加值
英文关键字：	Circulation Enterprises; Logistics Cost Accounting;Performance Management; Economic Value Added
中文摘要：	与发达国家相比，我国流通企业普遍规模小、管理水平不高，流通业整体竞争力落后，已严重制约我国国民经济运行速度、质量和效益的快速提升。同时，全球化经济一体化进程的加快带来国内外竞争压力的加剧，使得如何提高流通企业的管理水平和竞争力日益成为学者、政府和企业关注的焦点。提高我国流通企业竞争能力的关键在于提高企业的物流成本管理水平，为此流通企业一方面需要准确的物流成本数据，这是企业开展物流成本精确化管理的前提和基础；另一方面，由于物流成本在流通企业成本费用中的重要性，企业必须将物流成本管理与公司战略将结合，纳入到整个企业绩效管理体系当中去。 长期以来，由于作业成本法所具有的优点使得国内外学者及企业界将其作为核算流通企业物流成本的主要方法。但是随着时间的延续，作业成本法无法有效衡量时间资源成本、以及股权权益资本和借贷资本等机会成本的损失的缺陷也逐渐暴露出来，时间成本与资金机会成本对于从根本上提升企业物流成本意义，确保企业物流成本战略决策科学化具有重要意义。进一步地，现有的研究主要是分别针对企业物流成本管理和企业绩效管理的，本文尝试将二者结合，寻求考量和提高流通企业成本绩效的有效方法及手段，具有重要的理论和实际意义。 本研究首先分析了流通企业物流成本与绩效管理的相关理论，并针对研究现状提出了流通企业构建基于物流成本的绩效管理优化的未来研究方向，并确定了如下研究问题：（1）流通企业如何有效地核算流通企业物流成本？流通企业物流成本本身的特殊性决定了企业必须选择合理的方法进行准确核算，才能为流通企业绩效管理和资源配置提供准确、科学的会计信息；（2）流通企业如何构建基于物流成本的绩效评价体系。现有有关流通企业绩效评价的研究多集中于企业或雇员个人经营业绩的考核、评价和反馈，对实现该经营业绩的物流成本投入关注不足，因此有效地勾勒出基于物流成本的绩效管理的内在机理对于创新绩效管理研究具有重要意义。（3）流通企业如何基于物流成本的绩效管理进行管理优化。流通企业物流绩效管理的关键在于通过物流成本与企业绩效投入产出的系统分析与研究探究流通企业内部经营管理的有效性，并及时提出管理优化对策和解决方案，这就是本研究的最终落脚点和归宿。 本研究首先结合流通企业物流成本的特点，以及作业成本法的基本原理，对流通企业应用作业成本法核算物流成本进行了评价，在总结其优点和缺陷的基础上尝试将时间成本、权益资本和借贷资本机会成本纳入到流通企业物流成本研究范畴中，构建了基于“时间—经济增加值—作业成本”的物流成本核算集成模型。在此本研究上，本研究结合流通企业绩效管理未来发展趋势，探索性地构建了流通企业基于物流成本的绩效评价体系，并进一步结合数据包络技术的特点，构建了流通企业基于物流成本的绩效管理优化模型，从而为流通企业优化物流成本管理策略提供依据和思路。最后，本研究结合某省烟草公司实际情况，将本研究构建的相关理论模型应用到该公司物流成本管理的实际过程当中，一方面验证了本研究相关研究模型的有效性，另一方面，也为完善相关理论模型提供了思路与借鉴。 本研究具体相关研究结论如下：（1）流通企业将时间、经济增加值融入作业成本法能够更加科学、准确地核算流通企业物流成本。（2）基于作业成本法的物流成本核算方法有利于准确、全面地核算流通企业的物流成本。（3）基于物流成本的绩效管理体系有助于优化流通企业作业流程。进一步地，相比较于先前已有研究，本研究理论创新体现在以下几个方面：（1）本研究探索性地构建了基于“时间-经济增加值-作业成本法”（T-EVA- ABC）的流通企业物流成本核算模型。（2）本研究初步构建了基于物流成本的绩效评价体系。（3）本研究结合DEA技术，构建了流通企业基于DEA技术的物流成本绩效管理优化模型。 某省烟草公司针对研究成果的相关应用也进一步表明本研究具有重要的实践应用价值，因此流通企业在应用作业成本核算企业物流成本时，应将时间和经济增加值纳入到作业成本法核算过程中，从而更加准确、全面地核算企业物流成本，也更有利于实现企业战略决策科学化。进一步地，流通企业应将物流成本作为绩效管理的重要基础，并构建基于物流成本的绩效评价和绩效管理体系，才能更为有效地提升物流成本管理的战略意义。最后，流通企业可以应用数据包络技术寻求基于物流成本的绩效管理优化策略，从而为提升物流管理水平提供更具针对性的举措。 关键词： 流通企业；物流成本核算；绩效管理；经济增加值
英文摘要：	Compared with those in developed countries，circulation enterprises in our country are ordinarily smaller sized，lower managed，with lagging overall competitive power seriously restricting our country’s rapid improvement of the running rate， quality，and benefit in national economy. Meanwhile, the speeding process of world-wide economic integration brings about the increasing pressure of competition both in and out of the country，making how to improve the management and competitive power a more and more striking focus of scholars governments and enterprises with each passing day. Meanwhile the key actions to improve the competitiveness of circulation enterprises is increase the management level of logistics costs, in turn this requires accurate cost data, which is the exact cost of logistics management to carry out the prerequisite and basis; on the other hand, due to logistics cost of circulation companies in the importance of cost, logistics cost circulation enterprise must be combined with the corporate strategy into the overall enterprise performance management system were to go. For a long time, Activity Based Costs method has dominated the logistics cost calculation for both scholars home and abroad and circulation enterprises. But as time continued, time resources costing can not effectively be measured, and equity equity capital and loan capital, the loss of the opportunity cost of such defects are gradually exposed, time, cost and opportunity cost of capital for companies to fundamentally improve the logistics costs significance of strategic decisions to ensure cost of logistics enterprises and scientific significance. Further, the current study, respectively logistics cost management for enterprise and corporate performance management, this paper attempts to combine the two, for consideration and to improve the performance of cirlulation companies cost effective ways and means, has important theoretical and practical significance. This study analyzes the flow of logistics cost and performance management theories, and research status for circulation companies raised the cost of building the logistics performance management based on optimization of the direction of future research, and identified the following research questions: Firstly, circulation Enterprises efficient flow of business logistics costs accounted for? Distribution logistics cost the company its own particularity and reasonable way to choose an accurate accounting to the flow of enterprise performance management and resource allocation to provide accurate, scientific accounting information; Secondly the circulation companies how to build a performance evaluation based on logistics costs system. Performance evaluation of the flow of the existing studies focus on individual enterprises or employees of the operating results of the examination, evaluation and feedback on business performance to achieve the sufficient attention to the logistics costs of inputs, so effectively outlined the logistics costs based on the internal performance management mechanism for performance management of innovation is important. Thirdly, circulation enterprises to cost-based performance management, logistics management optimization. Circulation enterprises is the key logistics performance management and business performance through cost of logistics input-output system analysis and studies exploring the flow of the effectiveness of internal management, and timely management optimization strategies and solutions, and this is the ultimate end result of this study and the end result. In this study, combined with the characteristics of logistics costs circulation companies, as well as the basic principles of costing, enterprise applications on the flow of logistics cost operating cost method was evaluated, at the conclusion of its strengths and weaknesses based on the attempt to time cost of equity capital and opportunity cost of loan capital to flow into the logistics cost of the studies were constructed based on "Time - Economic Value Added – Activity Based Cost" Integrated Logistics Cost Model. In this research, this study combined circulation of the future development of enterprise performance management, exploring the nature of the circulation companies to build cost-based performance evaluation system, logistics and technology to further integrate the characteristics of DEA to construct the flow of business logistics costs based on performance management optimization model, so as to optimize distribution logistics cost management strategies provide the basis and ideas. Finally, the combination of a province of the actual situation in the tobacco company, will be built in this study the theory model is applied to the company's logistics cost management of the actual process, the research on the one hand, verify the validity of the model, on the other hand, it To improve the theory model provides a guideline and reference. Some province tobacco companies for research related to applications are further evidence of this research has important practical value, so cirlulation companies operating in the application of cost accounting in business logistics costs, time and economic value should be incorporated into the process of operating cost method to be more accurate, and complete accounting of enterprise logistics costs, and more conducive to strategic decision-making and scientific enterprise. Further, the flow of logistics cost as a business should be an important basis for performance management, and build performance-based logistics cost evaluation and performance management system in order to more effectively improve the strategic significance of logistics cost management. Lastly, the circulation companies can apply the data envelopment techniques for performance management based on cost of logistics optimization strategy, so as to improve the logistics management to provide more targeted initiatives. Key Words：Circulation Enterprises; Logistics Cost Accounting; Performance Management; Economic Value Added
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