【作者】 陈书明；

【导师】 汪小勤；

【作者基本信息】 华中科技大学 ， 西方经济学， 2013， 博士

【摘要】 本文在分析中国物流业发展现状与发展背景下,研究了大型制造企业物流的特点与发展趋势,对物流管理理论与物流资源整合理论进行了梳理、归纳和评述,揭示了物流资源整合对于企业的重要作用,阐述了制造企业物流资源整合对于发展现代制造业,实现制造业转型升级的重要意义。通过对交易费用理论进行梳理,确定本研究的理论基础；运用交易费用理论,分析了企业物流成本的影响因素及其影响特点；结合本研究的内容和目的,对第三方物流、第四方物流进行了讨论,对于制造业企业如何选择物流模式进行了系统分析,为企业有效选择物流模式,充分利用外部物流资源,优化内部资源配置,提高物流效率,提供了基本依据和选择方法。总结、分析中国大型制造企业物流管理现状,从企业自身的角度出发,以降低交易费用、提高运作效率为主线,找出物流管理中的主要问题,分析揭示造成这些问题的内在原因；结合国内外一些成功的实践案例,对其物流管理的成功经验进行了剖析,归纳、总结了这些成功实践的共同经验,为国内大型制造企业物流管理改善提供了借鉴,指明了物流成本控制的方向和路径。贴近物流成本控制实践,界定了物流成本的计量和测定问题,在对交易费用进行分类的基础上,将其划分为可以计量与难以计量两类费用；针对可以计量的交易费用,在辨析了狭义的成本费用概念的基础上,探讨了合理计量物流成本的相关问题,分析了传统会计的核算方法对于物流资源整合需要的不足,指出了作业成本方法在整合物流资源中的重要作用。分析了影响物流成本的主要因素,提出了流程再造、组织结构整合、企业并购、战略联盟、外包、完善成本核算制度、利用外部研究力量等系统的降低企业物流成本的方法和措施,对于制造企业降低物流成本的实践,具有较强的指导作用。更多还原

【Abstract】 Based on the analysis of the development of China’s logistics industry status and development background, this dissertation studies the characteristics and trends of the large-scale manufacturing logistics enterprises, and explores the influence of manufacturing enterprise on the efficiency and effectiveness of business activities, as well as the major problems in the management. It has revealed that recourses integration of the manufacturing enterprises would be of great importance to the development, transformation and upgrading of the modern manufacturing enterprises.The transaction cost theory lays down the theoretical basis of this study. And it has been used to analyze the impact factors of logistics cost and the characteristics. In accordance with the content and purpose of this research, the third-party and the fourth-party logistics are discussed. It also systematically explores the way how the manufacturing enterprises choose logistics modes. It puts forward the criteria and methods for the enterprises to effectively select the logistics modes, fully use external logistics resources, optimize the internal resource configuration, and improve logistics efficiency.The logistics management of China’s large-scale manufacturing enterprises have been examined and summarized. From the perspectives of the enterpreises, the major problems as well as the internal causes have been identified and revealed in order to reduce the transaction costs and improve the operational efficiency, which is also the main line. Referring to some successful cases at home and abroad, this study has provided some guidance for the domestic large-scale manufacturing enterprises to improve logistics management. At the same time, common experience of these successful practices have been summed up. The direction and path of the logistics cost control have been pointed out.Closely related with the logistics cost control practice, the measurement and determination of logistics cost have been defined. Referring to the classification of the transaction costs, this paper has divided the logistics cost into two types. One is measurable cost and another one is unmeasurable cost. In the narrow sense of the concept of cost, This study has also explored the issues related to the reasonable measurement of logistics cost and analyzed the weak points when the traditional accounting methods are employed to measure the logistics resources integration, revealing the important role the activity-based costing method plays in the integration of logistics resources. The main factors affecting the cost of logistics have been analyzed. The process reengineering, organization structure integration, merger, strategic alliance, and outsourcing have been proposed to reduce the logistics cost of enterprises as well as the improvement of the cost accounting system and the use of external research power. This study has some implications for the manufacturing enterprises to reduce the logistics cost.更多还原