中小企业物流成本控制研究-毕业论文

目录摘要.....................................................................................................2Abstract.......................................................................................................40引言.........................................................................................................61中小型物流企业成本概述..................................................................71.1物流成本概念.............................................................................71.2中小型物流企业成本分类.........................................................81.3物流成本的特点.........................................................................101.4物流成本主要影响因素的分析................................................141.4.1物流服务对物流成本的影响............................................161.4.2包装对物流成本的影响..................................................171.4.3物流效率对物流成本的影响............................................221.4.4物流人才对物流成本的影响.........................................252中小型物流企业成本控制................................................................262.1中小型物流企业成本控制现状.................................................262.3中小型物流企业成本控制存在的问题.....................................282.3.1缺乏物流成本控制的战略意识......................................282.3.2中小型物流企业缺乏规模效应......................................292.3.3中小型物流企业成本核算不规范，成本信息失真......293作业成本法分析中小型物流企业成本控制....................................303.1作业成本法...............................................................................30上海工程技术大学毕业设计（论文）中小企业物流成本控制研究23.2作业成本法核算物流成本的原理...........................................303.3作业成本法应用于物流企业成本管理的案例实施...............323.3.1案例背景..........................................................................323.3.2作业成本法在德邦公司的实施......................................333.3.3作业成本法和传统成本法的结果比较..........................333.3.4作业改善后的物流成本情况..........................................344中小型物流企业成本控制优化策略................................................354.1正确认识物流成本、注重效益背反规律.........................374.2运用作业成本法加强物流成本核算管理.................................384.3物流企业应做大做强降低物流成本.......................................404.3.1物流企业可以通过兼并重组做大做强..........................414.3.2加强物流企业和工商企业实行战略合作......................414.3.3建立和完善物流企业信息化..........................................414.4加快物流速度，降低物流成本...............................................435结束语.................................................................................................44参考文献...................................................................................................46译文...........................................................................................................46原文说明...................................................................................................52摘要随着经济体制的不断改革，国际化进程的不断加快，我国的物流上海工程技术大学毕业设计（论文）中小企业物流成本控制研究3业也得到了较快的发展，但相对于西方物流发达的国家来说，我国的物流业仍处于起步和发展阶段，很多物流企业规模小，管理方式粗放，竞争能力弱，物流成本始终居高不下。在我国物流市场不断对外开放以及一些著名的跨国物流企业不断涌入的背景下，物流市场的竞争越来越激烈。物流成本居高不下，已经严重影响到物流企业的发展和壮大，企业要想在激烈的市场竞争中求得生存与发展，就必须对企业的物流成本进行控制和优化，从而降低企业的物流成本，提高经济效益。现在我国的物流企业面临很多问题，主要有高采购成本，高生产成本，高销售成本，高物流成本。造成这些这些原因主要有这些方面对成本的地位认识不足成本管理战略观念缺乏，成本管理方法手段陈旧，成本管理人才专业性不强，物流信息不健全。通过对其科学的管理方法还是可以减少中小企业的物流成本的，可以通过作业成本法和科学的分析，外加上先进的信息技术，同时借鉴了德邦物流业的经验，对我们企业存在的问题提出一些措施和建议。实施战略联盟、加快网络化、信息化的建设、政府政策的支持等。以更好更快的提高我国中小企业物流发展。关键词：中小企业；物流成本；作业成本法;Medium-sizedandsmallenterpriseslogisticscostctrlresearch上海工程技术大学毕业设计（论文）中小企业物流成本控制研究4AbstractAlongwiththeeconomicsystemreformcontinuously,internationalizationprocessacceleratingthelogisticsindustryinChina,andtherapiddevelopment,butcomparedwithwesternlogisticsdevelopedcountryspeaking,China'slogisticsindustryisstillintheinitialandstageofdevelopment,alotoflogisticsenterprisessmallinscale,managementmode,competitionabilityisweak,extensivelogisticscostalwaysremainhigh.Inourlogisticsmarketcontinuouslyopenandsomefamousmultinationallogisticsenterprisesunderthebackgroundofincreasingkeennessoflogisticsmarket,moreandmorecompetition.Thelogisticscostremainshigh,alreadyseriouslyaffectedlogisticsenterprisedevelopmentandgrandness,enterpriseshouldwanttointhefiercemarketcompetitionseeksurvivalanddevelopment,itmustbeofenterpriselogisticscostcontrolandoptimization,whichcanreducetheenterpriselogisticscostandimprovetheeconomicbenefits.NowChina'slogisticsenterprisefacesmanyproblems,whichhavehighpurchasecost,highproductioncosts,thehighcostofsales,highlogisticscost.Causethesethesereasonsaremainlyofthestatusofthe上海工程技术大学毕业设计（论文）中小企业物流成本控制研究5costofinadequateunderstandingcostmanagementstrategicconceptlackofcostmanagementmethodsobsoletecostmanagementpersonnelprofessionalnotstronglogisticsinformationisnotsound.Accordingtothescientificmanagementmethodstillcanreducethelogisticscostofsmallandmedium-sizedenterprises,canpasstheactivity-basedcostingmethodandscientificanalysis,outsideaddedadvancedinformationtechnology,andlessonsfromtheexperienceofDeBanglogisticsforourenterpriseexistencethequestionputforwardsomemeasuresandSuggestions.Implementationofstrategicalliance,speeduptheconstructionofnetwork,andinformationofgovernmentpolicysupport,etc.Tobe