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论文编号：	5194
作者编号：	2120102768
上传时间：	2013/6/5 11:24:17
中文题目：	物流企业成本管理研究——以A物流公司为例
英文题目：	Study on Cost Management of Logistics Companies: Take A Logistics Company as An Example
指导老师：	张继勋
中文关键字：	物流成本,物流成本管理,物流成本核算
英文关键字：	Logistics costs, Logistics Cost Management, Logistics cost accounting
中文摘要：	随着经济全球一体化和电子商务的发展，物流作为一种全新的生产力和经济的增长点，正在被人们逐渐认识和关注。从1990年开始，世界范围内的物流产业年均增长率均高于同期GDP增长率，欧美国家第三方物流业使用比例一般在50%以上。物流业虽然出现比较晚，物流业作为“第三利润源”其在经济发展的推动作用，被人们普遍认同。物流成本也成为人们关心的重要话题，如何合理了解、管理和控制物流成本，是每个企业关心的共同话题。 20世纪80年代初，中国才从日本引入物流这个概念，中国的经济学界开始出现物流研究。我国的物流业经过20多年的发展，已经成为国民经济的重要支撑，结构调整的重要手段，效益提高的重要途径，扩大就业的重要渠道。目前我国物流业的行业竞争呈现“三足鼎立”的局面：由传统的国有企业转型的中大型企业、新兴的民营物流企业及外资物流企业。我国物流业处于快速增长期，尽管物流面临市场不完善，物流企业小而杂，监管不完善，技术装备落后等问题，我国物流的前景依然十分广阔，我国物流业拥有高速的发展速度及广阔的市场空间，发展现代物流有利于优化资源的配置、消费模式升级的促进，对我国经济有十分重要的意义。 本文从物流企业的成本管理入手分析目前物流企业面临的真实问题，并有针对性的设计改良方案。本文以A物流企业为例，介绍了A企业的物流成本核算和管理方法，然后分析A物流企业的成本管理存在的不足，最后根据物流公司的特点，将源流管理、价值链、全面管理的先进的管理理念引入物流企业成本管理，以期望在复杂多变的环境下，物流企业能够更好的管理自己的成本，以达到使企业长期发展的目的。 我国物流企业的竞争主要聚焦在成本控制，本文为物流企业控制成本提出了新的方法和思路。首先要转变观念，物流成本的独有的特征要求物流企业要全面考虑其业务流程；其次要改变企业的组织和管理模式，适应新的成本管理思路。只有全面考虑物流成本，才能准确的把握成本变动的原因，达到降低成本，保证服务质量的目的。
英文摘要：	With the development of economic globalization and E-commerce, as a new point of productivity and economic growth, logistics is awareness and concern for people. Since 1990, the average annual growth rate of logistics industry was higher than the rate of GDP in the world, and the proportion of third-party logistics industry of Europe and the United States is more than 50% in general. Despite relatively late logistics industry, logistics industry as "the third profit source" of its role in promoting economic development is widely recognized. Logistics costs has also become an important topic of people are concerned about reasonably understanding of the management and control of logistics costs, a common topic of concern of every business. In the early 1980s, China was introduced the concept of logistics from Japan, since then, the economic circles of china began logistics research. After 20 years development of logistics industry, logistics has become an important support for the national economy, an important means of restructuring, an important way to improve efficiency, and an important channel for expanding employment. At present, China's logistics industry is divided by "three pillars": the transformation of state-owned enterprises from the traditional medium and large enterprises, emerging private logistics enterprises and foreign logistics enterprises. Despite facing the logistics market imperfections, small and complex logistics enterprises, regulatory imperfect, backward technology and equipment and other issues， China's logistics industry is growing rapidly. And the outlook of China's logistics remains very broad, because China's logistics industry has a high speed of development and extensive market space, also the development of modern logistics is conducive to optimizing the allocation of resources, promoting consumption patterns and being important to the China's economy. In this paper, analyzing real problems which the logistics enterprises are facing first, and then designing the targeted improvement programs. Taken a logistics company as an example, the paper introduces the cost accounting and management methods of A logistics company, and then analyzes cost management deficiencies, and finally introduces the origins management, value chain, comprehensive management into logistics management cost management according to the characteristics of the logistics company. So logistics companies can manage their costs better in order to achieve long-term development of the enterprise. The competition of logistics enterprises in China mainly focus on cost control, this paper provides new methods and ideas for control costs. We must first change our concepts, the unique characteristics of the logistics cost demand logistics enterprises to take full account of their business processes; Second, we must change the organizational and management models to adapt the new management ideas. Only fully consider the logistics cost, can we accurately grasp the reasons for changes in the cost, reduce costs, and ensure quality of service.
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