基于作业成本法的物流企业成本精细化管理研究
发布时间：2018-11-12 11:28
【摘要】：随着现代科学技术的进步和世界经济的快速发展，物流业作为国民经济中一个新兴的行业，正在全世界范围内飞速发展。物流业在国际上被认为是国民经济发展的基础产业，其发展程度己成为衡量一个国家现代化程度和综合国力的重要标志之一。进入21世纪以来，中国物流业得到了较快的发展，物流业已经成为国民经济的支柱产业之一，被称作“第三方利润源”，是促进国民经济增长的重要途径。2010年全国社会物流总额125.4万亿元，按可比价格计算，同比增长15%，增幅比上年提高3.7个百分点；2010年社会物流总额与GDP相比的物流需求系数为3.2，即表示目前我国每单位GDP产出需要3.2个单位的物流总额来支持；社会物流总额增长与GDP增长的弹性系数为1.46，表明在宏观经济整体向好的情况下，社会经济发展对物流的需求呈加速增长态势。 然而我国的物流业发展起步较晚，市场发育的早期利润空间很大，物流企业很容易满足于粗线条的管理，缺少重视细节的意识。伴随着全球经济一体化的快速发展，我国的市场化程度越来越高，物流企业间的竞争日趋激烈。物流企业要在整个行业中立于不败之地，必须提高自身的竞争力。物流企业能否走低成本战略来增加利润，成为提高竞争力的关键。我国物流企业在成本管理过程中出现了许多问题，其中最主要的问题是：一是许多物流企业仍采用传统成本核算方法。传统成本核算方法固有的局限性已不能满足现代物流企业成本管理的需求，其计算出的成本信息严重失真，不能准确地计算出每一作业或服务产生的成本，不能为企业经营管理决策提供客观真实的依据；二是物流企业在运输、仓储、装卸搬运、配送、包装、流通加工、信息服务等各个作业过程中，没有对成本实施精细化的管理，成本管理工作比较粗放，不能有效地降低物流企业的成本。 本文将作业成本法的相关理论和精细化管理的思想做合理的嫁接，引入到物流企业成本管理之中，在对作业成本法和精细化管理相关理论综述基础上，阐述了精细化管理、物流企业成本精细化管理等概念，分析了我国物流企业成本管理的现状和存在的问题，在借鉴国际物流企业经验的基础上，结合我国物流企业的特点，构建了一个组织机构健全、管理制度完善、管理措施实施到位、突出成本预算，成本过程管理和成本考核的基于作业成本法的物流企业成本精细化管理体系；并且以实例进行分析，在此基础上提出了我国物流企业实施成本精细化管理的针对性策略。
[Abstract]:With the progress of modern science and technology and the rapid development of the world economy, the logistics industry, as a new industry in the national economy, is developing rapidly all over the world. Logistics industry is considered to be the basic industry of national economy development in the world, and its development degree has become one of the important symbols to measure a country's modernization degree and comprehensive national strength. Since the beginning of the 21st century, China's logistics industry has developed rapidly, and it has become one of the pillar industries of the national economy, which is called the "third-party profit source". It is an important way to promote the growth of the national economy. In 2010, the total amount of social logistics in the whole country was 125.4 trillion yuan, an increase of 15 percentage points over the previous year, calculated at comparable prices, an increase of 3.7 percentage points over the previous year; In 2010, compared with GDP, the logistics demand coefficient of total social logistics is 3.2, which means that China needs 3.2 units of logistics to support each unit of GDP output at present. The elastic coefficient between the total growth of social logistics and the growth of GDP is 1.46, which indicates that the demand for logistics in the development of social economy is increasing rapidly under the condition of the overall improvement of macro-economy. However, the logistics industry in our country started relatively late, the early profit space of the market development is very large, the logistics enterprise is easily satisfied with the rough management, and lacks the consciousness of paying attention to the details. With the rapid development of global economic integration, the degree of marketization in China is becoming higher and higher, and the competition among logistics enterprises is becoming increasingly fierce. Logistics enterprises must improve their competitiveness if they want to be invincible in the whole industry. Logistics enterprises can reduce cost strategy to increase profits, become the key to improve competitiveness. There are many problems in the process of cost management of logistics enterprises in China. The main problems are as follows: first, many logistics enterprises still adopt traditional cost accounting methods. The inherent limitations of the traditional cost accounting method can not meet the needs of modern logistics enterprises' cost management. The cost information calculated by it is seriously distorted, and the cost generated by each operation or service can not be accurately calculated. It can not provide objective and true basis for enterprise management decision; Second, logistics enterprises in the transportation, warehousing, handling, distribution, packaging, circulation processing, information services and other operations, there is no detailed cost management, cost management work is relatively extensive, Can not effectively reduce the cost of logistics enterprises. In this paper, the relevant theory of activity-based costing and the idea of fine management are reasonably grafted into the cost management of logistics enterprises. On the basis of summarizing the relevant theories of activity-based costing and fine management, this paper expounds the refined management. This paper analyzes the current situation and existing problems of cost management of logistics enterprises in China, based on the experience of international logistics enterprises, combines the characteristics of logistics enterprises in our country. A detailed cost management system of logistics enterprises based on activity-based costing is constructed, which includes perfect organization, perfect management system, perfect management measures, outstanding cost budget, cost process management and cost assessment. On the basis of the analysis of examples, this paper puts forward the targeted strategy of implementing cost refinement management in Chinese logistics enterprises.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F259.2
本文编号：2326975
[Abstract]:With the progress of modern science and technology and the rapid development of the world economy, the logistics industry, as a new industry in the national economy, is developing rapidly all over the world. Logistics industry is considered to be the basic industry of national economy development in the world, and its development degree has become one of the important symbols to measure a country's modernization degree and comprehensive national strength. Since the beginning of the 21st century, China's logistics industry has developed rapidly, and it has become one of the pillar industries of the national economy, which is called the "third-party profit source". It is an important way to promote the growth of the national economy. In 2010, the total amount of social logistics in the whole country was 125.4 trillion yuan, an increase of 15 percentage points over the previous year, calculated at comparable prices, an increase of 3.7 percentage points over the previous year; In 2010, compared with GDP, the logistics demand coefficient of total social logistics is 3.2, which means that China needs 3.2 units of logistics to support each unit of GDP output at present. The elastic coefficient between the total growth of social logistics and the growth of GDP is 1.46, which indicates that the demand for logistics in the development of social economy is increasing rapidly under the condition of the overall improvement of macro-economy. However, the logistics industry in our country started relatively late, the early profit space of the market development is very large, the logistics enterprise is easily satisfied with the rough management, and lacks the consciousness of paying attention to the details. With the rapid development of global economic integration, the degree of marketization in China is becoming higher and higher, and the competition among logistics enterprises is becoming increasingly fierce. Logistics enterprises must improve their competitiveness if they want to be invincible in the whole industry. Logistics enterprises can reduce cost strategy to increase profits, become the key to improve competitiveness. There are many problems in the process of cost management of logistics enterprises in China. The main problems are as follows: first, many logistics enterprises still adopt traditional cost accounting methods. The inherent limitations of the traditional cost accounting method can not meet the needs of modern logistics enterprises' cost management. The cost information calculated by it is seriously distorted, and the cost generated by each operation or service can not be accurately calculated. It can not provide objective and true basis for enterprise management decision; Second, logistics enterprises in the transportation, warehousing, handling, distribution, packaging, circulation processing, information services and other operations, there is no detailed cost management, cost management work is relatively extensive, Can not effectively reduce the cost of logistics enterprises. In this paper, the relevant theory of activity-based costing and the idea of fine management are reasonably grafted into the cost management of logistics enterprises. On the basis of summarizing the relevant theories of activity-based costing and fine management, this paper expounds the refined management. This paper analyzes the current situation and existing problems of cost management of logistics enterprises in China, based on the experience of international logistics enterprises, combines the characteristics of logistics enterprises in our country. A detailed cost management system of logistics enterprises based on activity-based costing is constructed, which includes perfect organization, perfect management system, perfect management measures, outstanding cost budget, cost process management and cost assessment. On the basis of the analysis of examples, this paper puts forward the targeted strategy of implementing cost refinement management in Chinese logistics enterprises.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F259.2
【引证文献】
相关期刊论文 前5条
1 代梦;;基于时间驱动作业成本法的企业成本精细化管理研究[J];现代商贸工业;2017年19期
2 陈丽贞;;作业成本法在物流企业成本精细化管理中的应用思考[J];现代经济信息;2016年18期
3 陈飞;吕秋颍;;中小第三方物流企业运营过程中的成本控制问题研究[J];吉林化工学院学报;2015年09期
4 魏凯;;基于作业成本法的中小型物流企业成本管理研究[J];科技资讯;2015年05期
5 褚文静;;物流企业精细化管理的应用[J];物流技术;2015年01期
相关硕士学位论文 前2条
1 何宏声;服装企业成本精细化管理问题研究[D];广西大学;2016年
2 李平;作业成本法在C物流公司的应用[D];青岛理工大学;2015年
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