绿健乳业有限公司配送中心物流成本管理研究

发布时间：2018-03-26 01:48

  本文选题：绿健乳业　切入点：物流成本管理　出处：《南京理工大学》2014年硕士论文

【摘要】：随着经济的发展,我国很多企业认识到了物流成本管理的重要性。降低物流成本,提高经济效益成为当下企业发张壮大自己的重要目标之一。与国外发达国家相比,我国乳制品的物流成本居高不下,管理水平比较落后。乳制品配送中心是乳业行业中最重要的部门。乳制品配送中心在物流活动中对乳制品进行搬运、装卸、存储的频率较高,配送中心物流成本相当地复杂,连产品的加工和包装都是非常专业的。由于我国乳制品配送中心起步较晚,大部分企业运用的是传统的成本核算方法,然而这种核算方法没有把物流成本相关费用具体的列出来,而是把大部分物流成本费用都归算到相关的生产和销售部门,造成了物流成本数据不真实,严重影响了企业的判断力,阻碍了物流业的发展。在对绿健乳业有限公司进行物流成本调查时,发现物流成本管理方面存在一些问题,并提出了改进的对策。对绿健乳业有限公司配送中心运用作业成本法的适用性、可行性和必然性进行了深入的研究和分析。文章首先介绍了研究本文的背景和选题的意义,分别对国外、国内的物流成本研究状况进行了了解和分析：介绍了配送中心、配送中心物流成本管理以及物流成本的计算方法等理论方面的知识；其次,对绿健乳业有限公司及其物流活动整体情况进行了全面的调研,探讨了绿健乳业有限公司配送中心在物流成本管理中存在的问题,分析了绿健乳业公司配送中心运用作业成本计算法可行性,提出了绿健乳业有限公司配送中心物流成本的管理思路,进一步完善了其物流成本的控制策略。
[Abstract]:With the development of economy, many enterprises in our country have realized the importance of logistics cost management. The logistics cost of dairy products in our country is high, and the management level is relatively backward. The dairy distribution center is the most important department in the dairy industry. The dairy distribution center carries on the handling, loading and unloading and storing frequency of the dairy products in the logistics activities. The logistics costs of distribution centers are quite complex, and even the processing and packaging of products are very professional. Because of the late start of dairy distribution centers in China, most enterprises use traditional cost accounting methods. However, this kind of accounting method does not list the logistics cost related expenses concretely, but assigns most of the logistics cost expenses to the relevant production and sales department, which causes the logistics cost data to be untrue. This has seriously affected the judgment of enterprises and hindered the development of the logistics industry. In the investigation of the logistics costs of Lujian Dairy Co., Ltd., it was found that there are some problems in the management of logistics costs. The applicability, feasibility and inevitability of using activity-based costing in the distribution center of Lujian Dairy Co., Ltd. are studied and analyzed. Firstly, the paper introduces the background of the research and the significance of selecting the topic. The research status of logistics cost at home and abroad is analyzed. The theoretical knowledge of distribution center, logistics cost management and logistics cost calculation method are introduced. Secondly, The overall situation of Lujian Dairy Co., Ltd. and its logistics activities are investigated, and the problems in logistics cost management in the distribution center of Lujian Dairy Co., Ltd are discussed. This paper analyzes the feasibility of using activity-based cost calculation method in distribution center of Lujian Dairy Co., Ltd., puts forward the management thought of logistics cost of Distribution Center of Lujian Dairy Co., Ltd., and further consummates the control strategy of logistics cost of Lujian Dairy Co., Ltd.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F252;F406.72
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本文编号：1665798