本文選題：量本利分析 + “互聯(lián)網+物流”��； 參考：《廣西大學》2017年碩士論文

【摘要】：隨著互聯(lián)網技術在世界范圍內的普及使用,它改變了人們的生活習慣,改變著各行各業(yè)的經營運作模式�；ヂ�(lián)網實現(xiàn)全球資源共享,可以不受時空限制,最大限度的節(jié)省交易成本,提高時效等優(yōu)勢,滿足了人民對速度和體驗的雙重需求。同時電子商務的快速發(fā)展使得物流市場將要迎來的重大商機,促使傳統(tǒng)物流企業(yè)要在互聯(lián)網時代求得生存和發(fā)展,必須適應時代的潮流,運用互聯(lián)網技術,全面推行信息化,實現(xiàn)智慧物流。因此新的商業(yè)運作模式“互聯(lián)網十物流”也就應勢而生。2015年9月,國務院商務部頒發(fā)了《關于智慧物流配送體系建設的實施意見》,它為“互聯(lián)網十物流”行業(yè)的發(fā)展指明了方向,同時也指出了智慧物流配送體系是一種以互聯(lián)網技術基礎,采用物聯(lián)網、云計算、大數(shù)據(jù)等先進信息技術為支撐的現(xiàn)代綜合性物流系統(tǒng)。它既是電子商務發(fā)展的重要支撐,又是今后物流業(yè)發(fā)展的趨勢�！盎ヂ�(lián)網+”因素的注入,使得物流企業(yè)的競爭范圍也發(fā)生了變化,由以前傳統(tǒng)的價格競爭轉變?yōu)楝F(xiàn)在的企業(yè)核心價值競爭,使企業(yè)產生了新的核心價值和盈利模式。新元素“互聯(lián)網+”的注入,扭曲了新型物流企業(yè)的成本信息,致使企業(yè)在管理過程中因使用傳統(tǒng)的量本利分析方法和模型,造成經營決策中失敗,利潤預測中失真,成本管控點出現(xiàn)偏差。由此可知傳統(tǒng)的本量利分析方法和模型已經無法在日益激烈的市場競爭環(huán)境中滿足“互聯(lián)網+物流”企業(yè)的發(fā)展需要。新的商業(yè)模式以及盈利模式,都對本量利分析方法和模型為企業(yè)的經營決策、利潤預測以及成本管控等提供的有用的價值信息有了新的要求。對此本文以ZHD平臺公司為例,對其收入節(jié)點、成本范圍等進行研究分析,剖析引出“互聯(lián)網+物流”企業(yè)的收入和成本特性,劃分出企業(yè)的固定成本和變動成本。再根據(jù)“互聯(lián)網+物流”企業(yè)盈利模式的特性,在傳統(tǒng)的量本利分析模型的基礎上引入經濟學的規(guī)模經濟理論以及模糊數(shù)學理論進行了分析,通過對量本利分析模型在分撥中心進行經營決策、成本管控和籌建或者擴建分撥中心的利潤預測中的應用,解決了如何進行成本管控,采用怎樣的招商政策,籌建或者擴建分撥中心的情況下,業(yè)務量達到怎樣的水平可以保本,進而從該分撥中心抗市場風險能力上說明,在財務上是否可行,以及協(xié)助企業(yè)有目標的探求降低成本和提高利潤的途徑。本文旨在啟示“互聯(lián)網+物流”企業(yè)如何根據(jù)企業(yè)本身的成本特性以及盈利特性,有效地運用量本利分析方法和模型來對企業(yè)的經營決策、利潤預測以及成本管控等進行有效的管理,以便提升整體財務管理水平,充分發(fā)揮財務管理在企業(yè)發(fā)展中的核心地位。
[Abstract]:With the popularization of Internet technology in the world, it has changed people's living habits and the operation mode of various industries. The Internet realizes the global resource sharing, can not be restricted by the time and space, saves the transaction cost to the maximum extent, enhances the limitation and so on superiority, has satisfied the people to the speed and the experience dual demand. At the same time, with the rapid development of electronic commerce, the logistics market will ushered in a major business opportunity. In order to survive and develop in the Internet era, traditional logistics enterprises must adapt to the trend of the times, apply Internet technology, and implement information technology in an all-round way. The realization of intelligent logistics. So a new business model, "Internet 10 Logistics," should emerge. In September 2015, The Ministry of Commerce of the State Council issued the "opinions on the implementation of the Intelligent Logistics Distribution system", which pointed out the direction for the development of the "Internet Ten Logistics" industry, and also pointed out that the intelligent logistics distribution system is a technological foundation based on the Internet. Using the Internet of things, cloud computing, big data and other advanced information technology for the support of modern integrated logistics system. It is not only the important support of the development of e-commerce, but also the trend of the development of logistics industry in the future. With the injection of "Internet" factor, the scope of competition of logistics enterprises has also changed, from the traditional price competition to the current core value competition of enterprises, so that enterprises have a new core value and profit model. The injection of the new element "Internet" distorts the cost information of the new logistics enterprise, and causes the enterprise to use the traditional quantitative cost-benefit analysis method and model in the management process, resulting in the failure in the operation decision and the distortion in the profit forecast. Cost control point deviation. Therefore, the traditional cost-profit analysis method and model can not meet the development needs of "Internet logistics" enterprises in the increasingly fierce market competition environment. Both the new business model and the profit model have new requirements for the useful value information provided by the cost-profit analysis method and model for the enterprise's management decision, profit forecast and cost control. This paper takes the ZHD platform company as an example, studies and analyzes its revenue node, cost range and so on, analyzes and draws out the income and cost characteristic of "Internet logistics" enterprise, divides the fixed cost and the variable cost of the enterprise. According to the characteristics of the profit model of "Internet logistics", the paper introduces the scale economy theory of economics and fuzzy mathematics theory on the basis of the traditional quantitative cost-benefit analysis model. Through the application of the quantitative cost-benefit analysis model in the management decision, cost control and profit forecasting of the distribution center, how to control the cost and what kind of investment policy are adopted are solved. Under the circumstances of planning for the establishment or expansion of the distribution center, what level of business volume can be achieved to protect the capital, and then, from the ability of the distribution center to resist market risks, whether it is financially feasible or not, And assist enterprises to explore ways to reduce costs and increase profits. The purpose of this paper is to enlighten the enterprises of "Internet logistics" how to use the quantitative cost-benefit analysis method and model to make business decisions effectively according to the cost characteristics and profit characteristics of the enterprises themselves. In order to improve the overall level of financial management and give full play to the core position of financial management in the development of enterprises, profit forecasting and cost control are effectively managed.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F259.2;F49

【相似文獻】

相關期刊論文 前10條

1 岳財嶺;量本利分析方法在斤糧成本逆控工作中的應用[J];農場經濟管理;2000年04期

2 戴達上;量本利分析圖成本曲線和銷售折線理論的初探[J];技術經濟;2000年09期

3 ;量本利分析[J];經濟師;2001年05期

4 劉存福,董鈞;計算機在量本利分析中的應用探討[J];煤炭經濟研究;2001年11期

5 黃錦國;量本利分析在服務行業(yè)中的初步應用——上海深圳飯店應用量本利分析的情況調查[J];財經研究;1990年10期

6 孫靜茹;量本利分析的應用[J];黑龍江財會;1994年04期

7 馮學成;銀行如何應用量本利分析預測保本點[J];山東金融;1994年11期

8 丁長慶,薄建奎;考慮資源和市場限制條件的量本利分析[J];技術經濟與管理研究;1999年02期

9 郝清民;隨機量本利分析及其應用[J];決策借鑒;2000年01期

10 陳興霞,曹軍,杜杰;量本利分析在鄉(xiāng)鎮(zhèn)企業(yè)中的運用[J];遼寧農業(yè)職業(yè)技術學院學報;2000年04期

相關重要報紙文章 前2條

1 新疆天山水泥股份有限公司 徐大業(yè);量本利分析指導企業(yè)管理[N];中國建材報;2014年

2 本報通訊員 張衛(wèi)彬 劉雪琴;堅實的足跡[N];廊坊日報;2006年

相關碩士學位論文 前2條

1 鐘娜;量本利分析在ZHD平臺公司的應用研究[D];廣西大學;2017年

2 陶繼賢;引入“質”因子，，擴展銅采選企業(yè)量本利分析[D];西南財經大學;2009年

本文編號：1818001