基于作業(yè)成本法的物流企業(yè)成本精細化管理研究
發(fā)布時間：2018-11-12 11:28
【摘要】：隨著現(xiàn)代科學技術的進步和世界經濟的快速發(fā)展，物流業(yè)作為國民經濟中一個新興的行業(yè)，正在全世界范圍內飛速發(fā)展。物流業(yè)在國際上被認為是國民經濟發(fā)展的基礎產業(yè)，其發(fā)展程度己成為衡量一個國家現(xiàn)代化程度和綜合國力的重要標志之一。進入21世紀以來，中國物流業(yè)得到了較快的發(fā)展，物流業(yè)已經成為國民經濟的支柱產業(yè)之一，被稱作“第三方利潤源”，是促進國民經濟增長的重要途徑。2010年全國社會物流總額125.4萬億元，按可比價格計算，同比增長15%，增幅比上年提高3.7個百分點；2010年社會物流總額與GDP相比的物流需求系數(shù)為3.2，即表示目前我國每單位GDP產出需要3.2個單位的物流總額來支持；社會物流總額增長與GDP增長的彈性系數(shù)為1.46，表明在宏觀經濟整體向好的情況下，社會經濟發(fā)展對物流的需求呈加速增長態(tài)勢。 然而我國的物流業(yè)發(fā)展起步較晚，市場發(fā)育的早期利潤空間很大，物流企業(yè)很容易滿足于粗線條的管理，缺少重視細節(jié)的意識。伴隨著全球經濟一體化的快速發(fā)展，我國的市場化程度越來越高，物流企業(yè)間的競爭日趨激烈。物流企業(yè)要在整個行業(yè)中立于不敗之地，必須提高自身的競爭力。物流企業(yè)能否走低成本戰(zhàn)略來增加利潤，成為提高競爭力的關鍵。我國物流企業(yè)在成本管理過程中出現(xiàn)了許多問題，其中最主要的問題是：一是許多物流企業(yè)仍采用傳統(tǒng)成本核算方法。傳統(tǒng)成本核算方法固有的局限性已不能滿足現(xiàn)代物流企業(yè)成本管理的需求，其計算出的成本信息嚴重失真，不能準確地計算出每一作業(yè)或服務產生的成本，不能為企業(yè)經營管理決策提供客觀真實的依據(jù)；二是物流企業(yè)在運輸、倉儲、裝卸搬運、配送、包裝、流通加工、信息服務等各個作業(yè)過程中，沒有對成本實施精細化的管理，成本管理工作比較粗放，不能有效地降低物流企業(yè)的成本。 本文將作業(yè)成本法的相關理論和精細化管理的思想做合理的嫁接，引入到物流企業(yè)成本管理之中，在對作業(yè)成本法和精細化管理相關理論綜述基礎上，闡述了精細化管理、物流企業(yè)成本精細化管理等概念，分析了我國物流企業(yè)成本管理的現(xiàn)狀和存在的問題，在借鑒國際物流企業(yè)經驗的基礎上，結合我國物流企業(yè)的特點，構建了一個組織機構健全、管理制度完善、管理措施實施到位、突出成本預算，成本過程管理和成本考核的基于作業(yè)成本法的物流企業(yè)成本精細化管理體系；并且以實例進行分析，在此基礎上提出了我國物流企業(yè)實施成本精細化管理的針對性策略。
[Abstract]:With the progress of modern science and technology and the rapid development of the world economy, the logistics industry, as a new industry in the national economy, is developing rapidly all over the world. Logistics industry is considered to be the basic industry of national economy development in the world, and its development degree has become one of the important symbols to measure a country's modernization degree and comprehensive national strength. Since the beginning of the 21st century, China's logistics industry has developed rapidly, and it has become one of the pillar industries of the national economy, which is called the "third-party profit source". It is an important way to promote the growth of the national economy. In 2010, the total amount of social logistics in the whole country was 125.4 trillion yuan, an increase of 15 percentage points over the previous year, calculated at comparable prices, an increase of 3.7 percentage points over the previous year; In 2010, compared with GDP, the logistics demand coefficient of total social logistics is 3.2, which means that China needs 3.2 units of logistics to support each unit of GDP output at present. The elastic coefficient between the total growth of social logistics and the growth of GDP is 1.46, which indicates that the demand for logistics in the development of social economy is increasing rapidly under the condition of the overall improvement of macro-economy. However, the logistics industry in our country started relatively late, the early profit space of the market development is very large, the logistics enterprise is easily satisfied with the rough management, and lacks the consciousness of paying attention to the details. With the rapid development of global economic integration, the degree of marketization in China is becoming higher and higher, and the competition among logistics enterprises is becoming increasingly fierce. Logistics enterprises must improve their competitiveness if they want to be invincible in the whole industry. Logistics enterprises can reduce cost strategy to increase profits, become the key to improve competitiveness. There are many problems in the process of cost management of logistics enterprises in China. The main problems are as follows: first, many logistics enterprises still adopt traditional cost accounting methods. The inherent limitations of the traditional cost accounting method can not meet the needs of modern logistics enterprises' cost management. The cost information calculated by it is seriously distorted, and the cost generated by each operation or service can not be accurately calculated. It can not provide objective and true basis for enterprise management decision; Second, logistics enterprises in the transportation, warehousing, handling, distribution, packaging, circulation processing, information services and other operations, there is no detailed cost management, cost management work is relatively extensive, Can not effectively reduce the cost of logistics enterprises. In this paper, the relevant theory of activity-based costing and the idea of fine management are reasonably grafted into the cost management of logistics enterprises. On the basis of summarizing the relevant theories of activity-based costing and fine management, this paper expounds the refined management. This paper analyzes the current situation and existing problems of cost management of logistics enterprises in China, based on the experience of international logistics enterprises, combines the characteristics of logistics enterprises in our country. A detailed cost management system of logistics enterprises based on activity-based costing is constructed, which includes perfect organization, perfect management system, perfect management measures, outstanding cost budget, cost process management and cost assessment. On the basis of the analysis of examples, this paper puts forward the targeted strategy of implementing cost refinement management in Chinese logistics enterprises.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F259.2
本文編號：2326975
[Abstract]:With the progress of modern science and technology and the rapid development of the world economy, the logistics industry, as a new industry in the national economy, is developing rapidly all over the world. Logistics industry is considered to be the basic industry of national economy development in the world, and its development degree has become one of the important symbols to measure a country's modernization degree and comprehensive national strength. Since the beginning of the 21st century, China's logistics industry has developed rapidly, and it has become one of the pillar industries of the national economy, which is called the "third-party profit source". It is an important way to promote the growth of the national economy. In 2010, the total amount of social logistics in the whole country was 125.4 trillion yuan, an increase of 15 percentage points over the previous year, calculated at comparable prices, an increase of 3.7 percentage points over the previous year; In 2010, compared with GDP, the logistics demand coefficient of total social logistics is 3.2, which means that China needs 3.2 units of logistics to support each unit of GDP output at present. The elastic coefficient between the total growth of social logistics and the growth of GDP is 1.46, which indicates that the demand for logistics in the development of social economy is increasing rapidly under the condition of the overall improvement of macro-economy. However, the logistics industry in our country started relatively late, the early profit space of the market development is very large, the logistics enterprise is easily satisfied with the rough management, and lacks the consciousness of paying attention to the details. With the rapid development of global economic integration, the degree of marketization in China is becoming higher and higher, and the competition among logistics enterprises is becoming increasingly fierce. Logistics enterprises must improve their competitiveness if they want to be invincible in the whole industry. Logistics enterprises can reduce cost strategy to increase profits, become the key to improve competitiveness. There are many problems in the process of cost management of logistics enterprises in China. The main problems are as follows: first, many logistics enterprises still adopt traditional cost accounting methods. The inherent limitations of the traditional cost accounting method can not meet the needs of modern logistics enterprises' cost management. The cost information calculated by it is seriously distorted, and the cost generated by each operation or service can not be accurately calculated. It can not provide objective and true basis for enterprise management decision; Second, logistics enterprises in the transportation, warehousing, handling, distribution, packaging, circulation processing, information services and other operations, there is no detailed cost management, cost management work is relatively extensive, Can not effectively reduce the cost of logistics enterprises. In this paper, the relevant theory of activity-based costing and the idea of fine management are reasonably grafted into the cost management of logistics enterprises. On the basis of summarizing the relevant theories of activity-based costing and fine management, this paper expounds the refined management. This paper analyzes the current situation and existing problems of cost management of logistics enterprises in China, based on the experience of international logistics enterprises, combines the characteristics of logistics enterprises in our country. A detailed cost management system of logistics enterprises based on activity-based costing is constructed, which includes perfect organization, perfect management system, perfect management measures, outstanding cost budget, cost process management and cost assessment. On the basis of the analysis of examples, this paper puts forward the targeted strategy of implementing cost refinement management in Chinese logistics enterprises.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F259.2
【引證文獻】
相關期刊論文 前5條
1 代夢;;基于時間驅動作業(yè)成本法的企業(yè)成本精細化管理研究[J];現(xiàn)代商貿工業(yè);2017年19期
2 陳麗貞;;作業(yè)成本法在物流企業(yè)成本精細化管理中的應用思考[J];現(xiàn)代經濟信息;2016年18期
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相關碩士學位論文 前2條
1 何宏聲;服裝企業(yè)成本精細化管理問題研究[D];廣西大學;2016年
2 李平;作業(yè)成本法在C物流公司的應用[D];青島理工大學;2015年
，本文編號：2326975
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