基于价值链的DW企业物流成本管理研究

发布时间：2018-01-20 12:06

本文关键词： 价值链物流成本 DW家具企业作业成本法　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着经济全球化的发展,企业之间的竞争日益加剧,仅仅依靠传统的管理模式已经不能为企业提供更多的利润空间。当前物流管理已被作为公认的“第三利润源”,成为继“第一利润源”和“第二利润源”之后企业又一提高利润的源泉。虽然众多学者在不断探索物流成本的理论研究和管理方法,但是企业真正对物流管理和物流成本的关注还比较少,目前还局限在传统的狭义物流认识阶段,没能将物流成本的管理应用到实践中,未意识到物流成本管理关系着企业效益的提高,对企业提高市场竞争力具有重要意义。鉴于企业经营活动有众多物流环节,每个环节都影响着企业经营效率的提高,决定着成本的高低,因此,要求企业从整个价值链的角度去规划物流成本管理活动。在当前背景下,结合DW企业的实际情况,对价值链理论、物流成本理论和作业成本法理论等相关理论进行研究,为下文分析DW企业物流成本奠定了理论基础。通过对DW企业价值链及物流流程介绍,阐述了当前DW企业物流成本的构成及物流成本管理的现状,指出了DW企业在物流成本管理中存在着物流成本管理范围狭窄、缺乏对价值链分析的全局认识、物流成本核算制度不完善和物流管理成本高等问题。为核算DW企业物流成本,构建了作业成本法下的物流成本法核算模型,核算了企业在订单处理环节、采购环节、仓储环节、装卸搬运环节、运输环节、质量检验环节和包装环节的物流成本,证实了作业成本法较传统成本法核算物流成本更加合理,从物流成本分布和利用率方面展示了物流各环节近三年成本管理现状,通过对物流成本的综合分析,划分了DW企业价值链下的增值环节与非增值环节。最后本文对案例分析结果提出建立物流中心,重构价值链、优化增值作业,降低非增值作业、合理配置资源,提高资源利用率等控制措施,为保证作业成本法核算模型的顺利实施,要求DW企业从强化物流成本的意识、加强信息化处理建设、完善物流核算制度和建立物流成本综合控制体系四个方面作出保障机制。本文所提供的思路方法和方案措施,不仅为DW家具企业也为更多的制造企业降低物流成本提供了新的途径。
[Abstract]:With the development of economic globalization, the competition between enterprises is becoming more and more serious. Only relying on the traditional management mode can not provide more profit space for the enterprise. At present, logistics management has been recognized as the "third profit source". After "the first profit source" and "the second profit source", the enterprise has become a source of increasing profit, although many scholars are constantly exploring the theoretical research and management methods of logistics cost. However, the enterprises really pay less attention to logistics management and logistics cost. At present, they are still limited in the traditional narrow sense logistics understanding stage, and have not been able to apply logistics cost management to practice. Do not realize that logistics cost management is related to the improvement of enterprise efficiency, and it is of great significance for enterprises to improve their market competitiveness. In view of the fact that there are many logistics links in the business activities of enterprises. Each link affects the improvement of business efficiency and determines the level of cost. Therefore, enterprises are required to plan logistics cost management activities from the point of view of the whole value chain. Combined with the actual situation of DW enterprises, the value chain theory, logistics cost theory and activity-based costing theory are studied. It lays a theoretical foundation for the following analysis of DW enterprise logistics cost. Through the introduction of DW enterprise value chain and logistics process, this paper expounds the composition of current DW enterprise logistics cost and the current situation of logistics cost management. It is pointed out that there is a narrow scope of logistics cost management in DW enterprises, which lacks the overall understanding of value chain analysis. Logistics cost accounting system is imperfect and logistics management costs are high. In order to calculate the logistics cost of DW enterprises, a logistics cost accounting model based on activity-based costing is constructed, and the order processing link is calculated. The logistics cost of purchasing, warehousing, loading and unloading, transportation, quality inspection and packaging is more reasonable than traditional costing. From the aspect of logistics cost distribution and utilization, the paper shows the current situation of cost management in each link of logistics in the past three years, through the comprehensive analysis of logistics cost. Finally, this paper proposes to establish a logistics center, restructure the value chain, optimize value-added activities, and reduce non-value-added activities. In order to ensure the smooth implementation of Activity-Based costing (ABC) accounting model, DW enterprises should strengthen the awareness of logistics costs and strengthen the construction of information processing in order to ensure the smooth implementation of Activity-Based costing (ABC) accounting model by rational allocation of resources and improvement of resource utilization. Improve the logistics accounting system and the establishment of logistics cost control system four aspects of the protection mechanism. Not only for DW furniture enterprises but also for more manufacturing enterprises to reduce logistics costs to provide a new way.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.88;F406.72

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