【作者】 王芳；

【导师】 郭恩才；

【作者基本信息】 大连海事大学 ， 企业管理， 2007， 硕士

【摘要】 成本的补偿和消耗的经济本质,决定其在企业经营管理中的标尺地位。从某种意义上来讲现代企业的运营过程就是成本的管理和调控过程。随着市场竞争的加剧,企业逐渐认识到物流的利润潜力及其在经营中的作用,并把物流成本称为企业的“第三利润源泉”。物流成本控制对于降低企业成本,提高制造企业和产品的竞争力具有重大的意义。物流成本的特性决定了物流成本控制是一项复杂的系统工程。本文通过对两种常见的物流成本控制模式—基于作业成本法的物流总成本过程控制模式和基于价值链的物流成本控制模式—的整个实施过程的详尽分析与评价,主张将两种和多种物流成本控制模式整合然后应用于整个物流成本的控制和管理中。在整个物流活动的各个环节,根据其各自特点,采取不同的控制模式及方法,从而更有效的实现预期成本控制目标。更多还原

【Abstract】 With the aggravation of the market competition, enterprises realize the profit potentiality of the logistics and function in managing gradually, combine a logistics cost for "the third profit source" called enterprise. The logistics cost control is greatly meaningful for reducing the operating costs, raising the competitiveness of the enterprise and products.Because of the characteristic of logistics cost, the logistics cost control is a complicated, systematic project. Analyzing the characteristics of the logistics cost, this thesis proposes purchasing, stock and transportation costs controlling decision, and sets up the cost control system of logistics taking law of Activity-based Cost as theoretical foundation, this system including logistics cost control decision, logistics cost budget, logistics cost accounting, logistics cost analysis and logistics cost, assessing five- parts. Logistics cost budgeting controls in advance, and establishes the cost standard of controlling. Logistics cost decision to control with the thing, in advance, is the core .of controlling system. Logistics cost accounting offers accurate logistics cost information afterwards. Logistics cost analyzing is means of controlling, helps administrator to decision. At last logistics cost assessing is assurance of controlling and excites the latent energy of enterprise’s logistics system. Among them, logistics cost accounting and logistics post analyzing are based on activities and adopt value-chain analysis.更多还原