连广公司成本控制研究
发布时间：2018-08-05 18:42
【摘要】：随着我国经济体制不断的改革,国际化进程不断的加快,我国物流业也得到较快的发展。但是相对于西方发达国家的物流来说,我国的物流业还处于起步发展阶段。许多小的物流企业竞争能力弱、管理方式粗犷,导致物流成本居高不下。因此,为了在激励竞争的市场环境中求得生存发展,物流企业就要不断地降低成本,加快企业内部成本控制管理的完善,以增加自身的竞争力,提高企业的经济效益。 本文在整合国内外现有的物流成本管理理论的基础上,从公路运输的行业特点、公路运输企业的成本构成、影响公路运输成本的因素以及公路运输企业成本管理的方法四个方面重点介绍了公路运输企业的成本管理现状；然后对主要从事公路运输的连广物流公司存在成本控制思想、体制落后,考核机制不健全,员工的成本控制意识薄弱,公司的物流信息化建设不足等成本控制问题进行分析；接着在论文第四章针对连广公司的成本控制情况,从增加员工的物流成本控制观念、实行物流信息化管理、建立合理定价机制以及从预算、经营、考核等阶段对连广公司加强成本控制提出了建议；最后,建立起对于连广物流公司成本控制的保障体系,以保障连广公司成本管理工作的顺利有效的实施。 物流企业的成本控制研究对于企业的生存发展尤其重要,希望通过本文对于连广物流公司的成本控制研究,有助于其他主要从事公路运输的物流公司优化其成本,提高企业利润。
[Abstract]:With the constant reform of China's economic system and the acceleration of the internationalization process, the logistics industry of our country has also been developing rapidly. But the logistics industry of our country is still in the initial stage of development compared with the logistics of the western developed countries. Many small logistics enterprises have weak competitive power and rough management style, resulting in high logistics costs. Therefore, in order to survive and develop in the competitive market environment, logistics enterprises should constantly reduce costs, accelerate the improvement of internal cost control management, in order to increase their own competitiveness and improve the economic benefits of enterprises. On the basis of integrating the existing logistics cost management theory at home and abroad, this paper analyzes the characteristics of road transportation industry and the cost composition of highway transportation enterprises. The factors affecting the cost of highway transportation and the methods of cost management of highway transportation enterprises are introduced in this paper, and then the cost control idea of Lianguang logistics company, which is mainly engaged in road transportation, is introduced. The system is backward, the examination mechanism is not perfect, the cost control consciousness of the staff is weak, the logistics information construction of the company is insufficient and so on cost control problem is analyzed; then in the fourth chapter of the paper, the cost control situation of Lianguang Company is analyzed. From the aspects of increasing the logistics cost control concept of employees, carrying out logistics information management, establishing reasonable pricing mechanism and putting forward some suggestions to Lianguang Company to strengthen cost control from the stages of budget, management, examination and so on. In order to ensure the smooth and effective implementation of the cost management of Lianguang Logistics Company, the cost control system of Lianguang Logistics Company is established. The research on cost control of logistics enterprises is especially important for the survival and development of enterprises. It is hoped that the research on cost control of Lianguang logistics companies in this paper will help other logistics companies mainly engaged in road transportation to optimize their costs. Increase the profits of enterprises.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F259.23
[Abstract]:With the constant reform of China's economic system and the acceleration of the internationalization process, the logistics industry of our country has also been developing rapidly. But the logistics industry of our country is still in the initial stage of development compared with the logistics of the western developed countries. Many small logistics enterprises have weak competitive power and rough management style, resulting in high logistics costs. Therefore, in order to survive and develop in the competitive market environment, logistics enterprises should constantly reduce costs, accelerate the improvement of internal cost control management, in order to increase their own competitiveness and improve the economic benefits of enterprises. On the basis of integrating the existing logistics cost management theory at home and abroad, this paper analyzes the characteristics of road transportation industry and the cost composition of highway transportation enterprises. The factors affecting the cost of highway transportation and the methods of cost management of highway transportation enterprises are introduced in this paper, and then the cost control idea of Lianguang logistics company, which is mainly engaged in road transportation, is introduced. The system is backward, the examination mechanism is not perfect, the cost control consciousness of the staff is weak, the logistics information construction of the company is insufficient and so on cost control problem is analyzed; then in the fourth chapter of the paper, the cost control situation of Lianguang Company is analyzed. From the aspects of increasing the logistics cost control concept of employees, carrying out logistics information management, establishing reasonable pricing mechanism and putting forward some suggestions to Lianguang Company to strengthen cost control from the stages of budget, management, examination and so on. In order to ensure the smooth and effective implementation of the cost management of Lianguang Logistics Company, the cost control system of Lianguang Logistics Company is established. The research on cost control of logistics enterprises is especially important for the survival and development of enterprises. It is hoped that the research on cost control of Lianguang logistics companies in this paper will help other logistics companies mainly engaged in road transportation to optimize their costs. Increase the profits of enterprises.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F259.23
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