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论文编号：	8922
作者编号：	2220140405
上传时间：	2016/12/10 16:52:59
中文题目：	基于对标管理的F烟草商业物流企业成本控制研究
英文题目：	The study of cost control in F tobaccocommercial logistics enterprises based onbenchmarking management
指导老师：	李姝
中文关键字：	烟草物流;对标管理;成本控制
英文关键字：	Tobacco logistics;Benchmarking management;Cost control
中文摘要：	随着我国市场经济体制的不断完善和各项改革的深入推进，社会民众健康意识的不断加强。烟草行业发展与控烟工作推进矛盾日益凸显，烟草市场已经到达一个时期以来的顶点，卷烟销量开始下滑，烟草行业面临巨大的压力。烟草物流企业作为行业的一部分，必须要提升成本意识、运营能力和竞争水平。烟草物流企业由原来各商业烟草公司的一个部门转变为实体化单位，财务核算模式由原来的部门核算转变为独立公司核算，成本管理模式发生较大变化，烟草物流企业要在社会物流竞争中立于不败之地就必然要进行成本控制。对标管理是现代基础管理的一种先进方法，普遍应用于企业管理的方方面面，充分体现了现代企业管理中追求竞争优势的本质特征。本文结合烟草物流企业特点，研究F烟草商业企业物流成本的控制方法。首先对烟草物流企业成本的含义、分类、性态以及物流成本的控制方法与控制目标进行综述，并阐述了对标管理的概念、分类及原理，为企业成本控制研究提供了理论支撑。通过分析F烟草商业物流企业的物流成本构成、控制方法，以烟草行业先进物流成本标杆作为控制管理指标，将对标管理应用于企业成本控制研究中，并指出了对标管理在F烟草商业物流企业成本控制中应用的可行性和必要性，对运行成本和费用的构成状态及变化趋势进行有效分析，查找出企业成本控制及对标管理过程中存在的问题及根源，根据F烟草商业企业实际情况，构建完善的对标管理体系，科学合理的选取成本标杆对象，探索降低成本费用的措施，制定包括仓储、分拣、配送、管理等环节成本控制的优化方案，应用于F烟草商业物流企业。希望通过此文的应用研究，可以探索出对标管理在物流企业成本控制应用中的相似之处，能够对F烟草商业物流企业在成本管理过程中应用对标管理这一工具有所启发和帮助。
英文摘要：	With the continuous improvement of the market economic system and the deepening of the reform, the public health awareness of the community is constantly strengthened. The development of the tobacco industry and the tobacco control work to promote the increasingly prominent contradiction, the tobacco market has reached a period of peak, cigarette sales began to decline, the tobacco industry is facing tremendous pressure. Tobacco logistics enterprise unit change from a department of the original commercial tobacco companies as an entity, accounting mode from the original accounting department into independent accounting, cost management mode change, tobacco logistics enterprises to remain invincible in the competition is bound to social logistics cost control. Benchmarking management is an advanced method of modern basic management, widely used in all aspects of management, fully embodies the essence of the pursuit of competitive advantage in modern enterprise management. In this paper, combined with the characteristics of tobacco logistics enterprises, the paper studies the control method of logistics cost of F tobacco commercial enterprises. Firstly, the cost of tobacco logistics enterprises the meaning, classification, behavior and control methods of logistics cost and control objectives are reviewed, and describes the concept, classification and principle of benchmarking, provides theoretical support for the research of enterprise cost control. Through the analysis of the F tobacco business logistics enterprise logistics cost structure, control method, the tobacco industry advanced logistics cost control management as the benchmark index, will be applied to the study of benchmarking management in enterprise cost control, and points out the feasibility and necessity of the application of benchmarking management in the cost control of F tobacco business logistics enterprises, effectively analyzed the structure of state and the trend of the running cost and expense, to find out the problems in enterprise cost control and benchmarking process, according to the actual situation of F tobacco business enterprise, establishing and perfecting the standard of management system, scientific and reasonable selection of cost benchmarking, explore the measures to reduce costs, including warehousing, sorting out the optimization scheme, distribution, management and other aspects of cost control, used in F tobacco business logistics enterprises. Hope that through the application of the research, we can find out the standard management of logistics cost control in similar application, able to F tobacco business logistics enterprises in the process of cost management in the application of benchmarking management as a tool to inspire and help.
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