JD企业物流成本管理案例研究

发布时间：2018-03-09 16:25

本文选题：成本管理　切入点：物流成本　出处：《辽宁大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国物流的发展是要比一些西方的和日本发达国家落后很多,一方面是与我国地域辽阔的情况有关系,但不得不说与我们对物流成本的不关注息息相关,就连物流成本这一概念就没有在会计科目中设置,可见我们对于物流成本的忽视程度。现如今,企业之间的竞争已经远不是可以通过简单的价格战就可以轻易将对手击垮,一家好的企业就会关注企业在运营过程中的全部环节,在为企业寻找收入的同时,时刻注意成本的控制,而物流活动对于一个企业来说是最常见不过的,所有的物流活动导致的费用流出就是企业的物流成本的产生,因此越来越多的企业开始对物流成本管理重视起来,尤其是电子商务企业,控制好物流成本就是自己的领先行业的竞争优势。JD企业在成立之初就是以自建物流作为自己的核心竞争力,确实如此,JD企业的物流效率使得它迅速成长为国内营收规模最大的互联网企业,足以与阿里抗衡。JD企业在其企业发展的过程中,虽然经营规模、发展速度不断取得突破,但是还是不能改变企业连续多年亏损的结果,这与其在企业前期的物流基础投资和物流成本巨大有很大关系。本文就是根据这个背景下,以JD企业为案例研究对象,研究其物流成本管理存在的问题,并对问题进行分析直到给出对策建议。本文由四部分组成,首先为绪论部分。主要介绍了研究的背景和研究意义以及研究思路,并总结了研究内容与研究方法。其次为案例正文部分。主要对JD企业的基本情况做一个简单介绍,并且交代了 JD企业在物流成本管理的基本流程,详细介绍了几个跟JD企业物流成本管理相关的案例事件。再次为案例分析部分。先对物流成本的概念进行描述,介绍物流成本的内容,再应用理论知识对案例进行分析,在理论基础上将JD企业的物流成本管理的实际情况融入其中,对其进行的物流成本管理存在的问题进行深入分析,并总结其存在问题的原因。最后为对策建议。对案例分析的结果进行分析和总结,并就其具体的问题提出合理的对策建议。
[Abstract]:The development of logistics in our country is much more backward than that of some developed countries in the West and Japan. On the one hand, it has something to do with the vast territory of our country, but it has to be said to be closely related to our lack of concern about logistics costs. Even the concept of logistics costs is not set up in accounting subjects, so we can see the degree of neglect of logistics costs. Nowadays, competition among enterprises is far from being able to easily defeat competitors through a simple price war. A good enterprise will pay attention to all aspects of the operation of the enterprise, while looking for revenue for the enterprise, always pay attention to cost control, and logistics activities are the most common for an enterprise. The cost outflow caused by all logistics activities is the production of logistics cost, so more and more enterprises begin to attach importance to logistics cost management, especially e-commerce enterprises. To control the cost of logistics is the competitive advantage of their leading industries. At the beginning of their establishment, JD enterprises took self-building logistics as their core competitiveness. Indeed, the logistics efficiency of JD enterprises has made it rapidly grow into the largest Internet enterprise with domestic revenues, enough to compete with Ali. JD enterprises in the process of their enterprise development, although the business scale and the speed of development continue to make breakthroughs. However, it can not change the result of losing money for many years, which is related to the basic investment of logistics and the huge cost of logistics in the early stage of the enterprise. This paper takes JD enterprise as the case study object, according to this background, this article takes the JD enterprise as the case study object. This paper is composed of four parts, the first part is the introduction part. It mainly introduces the research background, research significance and research ideas. And summarized the research content and research methods. Secondly, the text of the case. Mainly to make a brief introduction of the basic situation of JD enterprises, and explained the basic process of logistics cost management of JD enterprises. Several case events related to logistics cost management of JD enterprises are introduced in detail. The second part is case analysis. Firstly, the concept of logistics cost is described, the content of logistics cost is introduced, and then the case is analyzed by applying theoretical knowledge. On the basis of theory, the actual situation of logistics cost management of JD enterprise is integrated into it, and the existing problems of logistics cost management are deeply analyzed. Finally, the author analyzes and summarizes the results of the case analysis, and puts forward some reasonable countermeasures and suggestions on the concrete problems.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F252;F715.5

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