洛阳民营快递企业的物流成本控制研究

发布时间：2018-05-11 23:35

本文选题：作业成本法 + 成本控制　；参考：《河南科技大学》2013年硕士论文

【摘要】：我国快递业已进入快速增长时期，它在促进国民经济发展、满足消费者的快递需求、加快社会各群体的交流上发挥了重要的作用。随着竞争日益激烈，，物流成本的高低直接关系到企业利润水平以及竞争力的高低。尤其是在现有的物流作业中，成本始终居高不下，洛阳民营快递企业无论在物流管理方面，还是在成本管理方面都显得相对薄弱，快递行业的管理和企业自身的管理都无统一规范。在这种条件下，如何加强成本控制，降低企业成本，是洛阳民营快递企业必须面对的重大问题。本文针对物流企业成本的特点，对洛阳民营快递企业的成本控制问题进行探讨。本文首先总结了前人的研究成果，在快递成本控制相关理论基础上，结合洛阳民营快递企业物流成本控制的现状分析了洛阳民营快递企业物流成本控制的问题及原因，论述了作业成本法应用于洛阳民营快递企业的必要性和可行性，接着建立了洛阳民营快递企业作业成本控制模型并以YT快递公司为例对如何采用作业成本法进行成本控制作了详实的案例分析。最后提出结论，将作业成本法应用在洛阳民营快递企业是必要也是可行的。希望通过本文的研究能够对洛阳民营快递企业的物流成本控制提供有意义的指导和帮助。
[Abstract]:China's express industry has entered a period of rapid growth. It plays an important role in promoting the development of the national economy, meeting the express demand of the consumers and speeding up the communication of all social groups. With the increasingly fierce competition, the logistics cost is directly related to the level of profit and competitiveness of the enterprise. Especially in the existing logistics. In the industry, the cost is always high, the private express enterprises in Luoyang are relatively weak in both logistics management and cost management. There is no unified standard in the management of express industry and the management of enterprises themselves. Under these conditions, how to strengthen the cost control and reduce the cost of enterprises is the way for the private express enterprises in Luoyang to face. A big problem.
In view of the characteristics of the cost of logistics enterprises, this paper discusses the cost control of the private express enterprises in Luoyang. This paper first summarizes the research results of the predecessors, and on the basis of the related theories of the express cost control, analyzes the logistics cost control of the private express enterprises in Luoyang based on the status of the logistics cost control of the private express enterprises in Luoyang. Problems and reasons, the necessity and feasibility of application of Activity-Based Costing in Luoyang private express enterprises is discussed. Then, the operation cost control model of private express enterprises in Luoyang is set up and the case of YT express company is taken as an example to make a detailed case analysis on how to use Activity-Based Costing to control cost. Finally, the conclusion is put forward and the operation cost is put forward. It is necessary and feasible to apply the law to the private express enterprises in Luoyang. It is hoped that the study of this article can provide meaningful guidance and help to the logistics cost control of the private express enterprises in Luoyang.

【学位授予单位】：河南科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F253.7;F259.23

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