A物流公司成本控制研究

发布时间：2018-02-25 19:40

本文关键词： 物流物流企业成本控制物流成本控制　出处：《江苏科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着国际经济全球化的步伐越来越快,消费多样化时代已经到来。中国经济快速发展带来了物流需求的不断增长。电子商务的繁荣带来了快递量爆发式的增长,国内第三方物流市场随之蓬勃发展,物流企业实现了急速增长。但是我国物流行业进入门槛比较低,服务同质化严重,行业集中度比较低,造成了恶性竞争的情况。许多物流企业只能采用价格战略排挤对手,由此带来的便是快递单价急速下滑。由于成本高利润薄,许多物流公司的发展遇到了瓶颈,一些中小物流企业出现了转行、倒闭、被兼并的现象。如何控制物流成本,提高物流服务效率成为新一阶段物流行业竞争的核心。本文采用理论与实际相结合的方法,首先对物流及物流成本的相关理论做了系统介绍,阐述了物流成本的构成及特点;接着,本文对成本控制的相关理论作了介绍,阐述了成本控制的概念、原则及方法;其次,本文结合实际情况,在探究了物流行业经营现状的基础上,分析了物流企业在当前的大环境下的经营现状和存在的问题,提出对物流企业实施成本控制的必要性,由此引出对A公司成本控制现状的分析。本文在对A公司物流环节的数据进行分析的基础上,提出了A公司在物流活动各环节存在的主要问题,再从科学的角度提出了合理的改进对策。本文认为只有加强各个物流环节的成本控制,才能够有效降低物流企业的总成本,提高物流企业的经济效益和竞争优势,同时也为其他物流企业实施成本控制提供了借鉴意义。
[Abstract]:With the rapid pace of international economic globalization, the era of consumption diversification has arrived. The rapid economic development of China has brought about a growing demand for logistics. The prosperity of electronic commerce has brought about the explosive growth of express delivery volume. With the rapid development of the domestic third party logistics market, logistics enterprises have achieved rapid growth. However, the barriers to entry of the logistics industry in China are relatively low, the service quality is serious, and the industry concentration is relatively low. Many logistics enterprises can only use the price strategy to squeeze out their competitors, which leads to a sharp drop in the unit price of express delivery. Because of the low cost and profits, many logistics companies have encountered bottlenecks in their development. Some small and medium-sized logistics enterprises have changed jobs, closed down and been annexed. How to control logistics cost and improve logistics service efficiency has become the core of the new stage of logistics industry competition. This paper adopts the method of combining theory with practice. Firstly, the paper introduces the related theories of logistics and logistics cost systematically, expounds the composition and characteristics of logistics cost; then, this paper introduces the related theory of cost control, expounds the concept, principle and method of cost control; secondly, On the basis of exploring the current situation of logistics industry management, this paper analyzes the current management situation and existing problems of logistics enterprises under the current environment, and puts forward the necessity of cost control to logistics enterprises. On the basis of analyzing the data of A company's logistics link, this paper puts forward the main problems in each link of A company's logistics activities. Finally, from a scientific point of view, the author puts forward reasonable countermeasures. Only by strengthening the cost control of various logistics links, can the total cost of logistics enterprises be effectively reduced, and the economic benefits and competitive advantages of logistics enterprises be improved. At the same time, it also provides reference for other logistics enterprises to implement cost control.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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