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论文编号：	8859
作者编号：	2220140392
上传时间：	2016/12/9 12:01:53
中文题目：	A烟草商业企业物流成本费用精细化管理方案构建研究
英文题目：	Optimal Management Plan of Logistics Cost in A Tobacco Commercial Enterprises
指导老师：	边泓
中文关键字：	物流成本;精细管理;配送;链式满载动态优化
英文关键字：	logistics cost; elaborate management; distribution; chained method with full load dynamic optimization
中文摘要：	随着我国烟草行业的不断发展，所遇到的问题也日益现显和尖锐。2014年国家烟草专卖局提出行业面临的四大困难和三大课题,很好地总结了行业当前所处的困境并明确提出了改革方向。在卷烟销量和销售收入遭遇瓶颈，想要确保税利的增长，如何科学地控制费用是一条关键途径。从商业环节独立出来的物流中心，在商业企业经营活动中专门从事卷烟的集中存储、统一分拣、统一配送业务。因此，A烟草商业企业物流中心作为成本费用产生的一个重要载体，分析其成本费用产生的特点，并构建成本控制的精细化管理方案以达到降低成本费用的目的，具有一定的理论和现实意义。本文从A烟草商业企业物流成本费用产生的仓储、分拣、配送、管理四个作业环节入手，通过对各个环节费用情况的分析，并将其与省内标杆及行业标准水平进行对比，从中发现本企业在物流成本费用管理和控制方面的优劣，并得出成本费用控制的重点是配送环节。在措施改进方面，首先借助GPS/GIS技术,采用CFLP法来确定配送费用最低、效率最高的两个二级中转站；其次,创新提出链式满载动态法,以确定的两个中转站为圆心,重新设计配送线路,从而达到路线最短、装载最多、费用最低的目的；然后，站在仓储、管理的角度，提出相应的辅助性改进措施，以便使得物流成本管理更加精细化、全面化；最后，根据提出措施进行预期模拟，以验证其可行性。本文依据线性规划的相关理论，以案例分析为基础，深入A烟草商业企业物流中心一线，搜集详实、准确、客观的数据资料，从应用的角度对企业物流成本费用控制中存在的问题进行研究和探讨，为如何建立科学有效的成本控制体系提供了一定的意见和建议，也为整个烟草行业在转变效益增长模式上的发展变革提供了有益的参考和借鉴。
英文摘要：	With the continuous development of China's tobacco industry, problems in the industry are becoming more evident. The China National Tobacco Corporation proposed four major difficulties and three major issues faced by the industry in 2014 and made a comprehensive summary of the current dilemma of the industry, and then highlighted the reform direction. Currently, the cigarettes sale revenue has reached its lowest point. The most efficient way to ensure the growth of the tax benefit which comes from cigarettes revenues is to control the cost scientifically. The logistics center, which is independent from the business process, is responsible for the centralized storage, unified sorting and the distribution of cigarettes in the business activities. Because tobacco business logistics centers are the major cost generators, they have a certain theoretical and practical significance in analyzing the characteristics of the cost and constructing the elaborate management scheme to reduce the cost. Starting from the four cost sources, the storage, sorting, distribution and management, of a tobacco business logistics and through the analysis of each link, this paper compares the cost with the benchmark sunder different provinces and the level of the whole industry standards. It reveals the advantages and disadvantages in the logistics cost management and the cost control of the company. Finally, it comes to the conclusion that the key point of the cost control is the distribution. In order to achieve the optimal strategy, at first, we should take advantage of the GPS/GIS technology while determining the two secondary transfer points with the lowest cost and the highest efficiency by the method of CFLP; secondly, we should put forward innovative chained dynamic method with full load, take the two transfer points as the center, and redesign the distribution lines, so we can achieve the goal of shortest route, the lowest cost, and maximum loading capacity; then, from the perspective of storage and management, the corresponding supporting measures should be implemented in order to make the management of the logistics cost more precise and comprehensive; finally, the expected simulation must be carried out to verify the feasibility of the proposed methods. According to some case analysis and the theory of linear programming, this paper has collected detailed, accurate and objective data by penetrating into the forefront of a tobacco business logistics center. From the perspective of application, it researches and discusses the existing problems of the enterprise logistics cost control system. It also provides some suggestions for establishing a scientific and effective cost control system. It also provides a beneficial reference for the development of the whole tobacco industry into an efficiency growth pattern.
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