天堂国产午夜亚洲专区-少妇人妻综合久久蜜臀-国产成人户外露出视频在线-国产91传媒一区二区三区

濟(jì)南鋼鐵集團(tuán)物流成本控制研究

發(fā)布時(shí)間:2018-08-13 08:54
【摘要】:摘要:鋼鐵行業(yè)是我國國民經(jīng)濟(jì)的基礎(chǔ)行業(yè)。隨著國際礦石市場(chǎng)漲價(jià),我國鋼鐵產(chǎn)能過剩和產(chǎn)業(yè)結(jié)構(gòu)不合理的矛盾日益突出,導(dǎo)致鋼鐵行業(yè)的平均利潤率下降,成為微利行業(yè)。控制物流成本,開發(fā)企業(yè)的“第三利潤源泉”已成為鋼鐵企業(yè)關(guān)注的焦點(diǎn)。鋼鐵企業(yè)通過對(duì)物流成本進(jìn)行有效控制來降低總成本是增強(qiáng)公司核心競(jìng)爭(zhēng)力的重要途徑。 結(jié)合我國鋼鐵企業(yè)物流特點(diǎn),研究濟(jì)南鋼鐵集團(tuán)物流成本的控制方法。首先對(duì)鋼鐵企業(yè)物流成本的含義、分類、性態(tài)以及物流成本的控制方法與控制目標(biāo)進(jìn)行綜述。通過分析濟(jì)南鋼鐵集團(tuán)的物流成本構(gòu)成、控制方法,以平均每噸鋼材的國內(nèi)廠外物流成本作為關(guān)鍵控制目標(biāo),用關(guān)鍵績(jī)效指標(biāo)法和平衡計(jì)分卡理論建立濟(jì)南鋼鐵集團(tuán)大宗物料國內(nèi)廠外物流成本的目標(biāo)控制體系,用流程再造方法優(yōu)化廠內(nèi)工藝流程和物料儲(chǔ)存點(diǎn),并建立廠內(nèi)生產(chǎn)物流成本責(zé)任控制體系,應(yīng)用于濟(jì)南鋼鐵集團(tuán)。
[Abstract]:Abstract: iron and steel industry is the basic industry of our national economy. With the price increase in the international ore market, the contradiction between overcapacity and unreasonable industrial structure of iron and steel industry in China has become increasingly prominent, resulting in the decline of the average profit margin of the steel industry, which has become a small profit industry. Controlling logistics cost and developing the third profit source have become the focus of iron and steel enterprises. It is an important way for iron and steel enterprises to reduce the total cost by controlling the logistics cost effectively. Based on the logistics characteristics of iron and steel enterprises in China, this paper studies the logistics cost control methods of Jinan Iron and Steel Group. Firstly, the meaning, classification, nature, control methods and control objectives of logistics cost in iron and steel enterprises are summarized. Based on the analysis of logistics cost composition and control method of Jinan Iron and Steel Group, the key control objective is to take the domestic and outdoor logistics cost per ton of steel as the key control objective. By using the key performance index method and the balanced scorecard theory, the objective control system of the domestic and external logistics cost of large quantities of materials in Jinan Iron and Steel Group is established, and the process flow and material storage point are optimized by the method of process reengineering. And set up the plant production logistics cost control system, applied in Jinan Iron and Steel Group.
【學(xué)位授予單位】:中南大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F426.31;F252;F406.72

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張紅國;王曉燕;;時(shí)間驅(qū)動(dòng)作業(yè)成本法在企業(yè)物流成本核算中的應(yīng)用[J];財(cái)會(huì)通訊;2010年02期

2 呂靖;李桂萍;趙洪初;劉昱婷;;基于作業(yè)成本法的物流企業(yè)成本管理[J];大連海事大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2007年04期

3 王愛晶;;企業(yè)物流成本控制再探討[J];消費(fèi)導(dǎo)刊;2008年24期

4 徐瑜青;王暉;潘瑩;;制造業(yè)物流成本計(jì)算方法及案例[J];工業(yè)工程與管理;2009年06期

5 徐瑜青;王瑞娟;楊露靜;;第三方物流企業(yè)物流成本計(jì)算及案例[J];工業(yè)工程與管理;2010年02期

6 雋娟;;中國物流成本控制研究綜述[J];市場(chǎng)論壇;2008年01期

7 王艷艷;;基于系統(tǒng)化的物流成本控制[J];科技經(jīng)濟(jì)市場(chǎng);2011年10期

8 劉巧茹;;工業(yè)企業(yè)物流成本核算存在問題及改進(jìn)[J];會(huì)計(jì)之友(中旬刊);2009年07期

9 江成城;;基于物流服務(wù)中心的物流成本劃分[J];會(huì)計(jì)之友(上旬刊);2010年01期

10 侯璞;;基于價(jià)值工程法的物流成本管理研究[J];物流技術(shù);2011年11期



本文編號(hào):2180484

資料下載
論文發(fā)表

本文鏈接:http://www.sikaile.net/jingjilunwen/gongyejingjilunwen/2180484.html


Copyright(c)文論論文網(wǎng)All Rights Reserved | 網(wǎng)站地圖 |

版權(quán)申明:資料由用戶d016e***提供,本站僅收錄摘要或目錄,作者需要?jiǎng)h除請(qǐng)E-mail郵箱bigeng88@qq.com