ADP公司物流成本管理研究

发布时间：2019-01-25 08:40

【摘要】：目前,虽然有很多的企业认识到了物流成本管理的重要性。但是,由于物流活动涉及的企业众多、范围甚广,使得企业现行的会计核算体系无法发现物流成本的真实面目,导致企业很难进行物流成本管理和控制。因此,我们只有揭开物流成本的真实全貌,才能有效的进行物流成本控制,才能为企业带来效益。本文以ADP公司为研究对象,在分析研究国内外物流成本管理现状的基础之上,从ADP公司的战略环境分析入手,运用价值链理论和供应链理论进行物流成本管理分析,借助作业成本法对ADP公司进行成本核算,系统的提出了ADP公司在物流成本管理过程中存在的问题。在此基础上,提出了四种物流成本改进的策略,具体包括：设计ADP公司的物流成本核算方法、供应链物流成本管理、价值链物流成本管理和基于价值链角度整合供应链的物流成本管理。最后,进一步提出了适合ADP公司的,能够有效降低其物流成本的措施。
[Abstract]:At present, although there are many enterprises realize the importance of logistics cost management. However, due to the large number of enterprises involved in logistics activities, the current accounting system of enterprises can not find the true face of logistics costs, which makes it difficult for enterprises to manage and control logistics costs. Therefore, only when we reveal the true and complete picture of logistics cost, can we effectively control logistics cost and bring benefits to enterprises. This paper takes ADP Company as the research object, on the basis of analyzing the current situation of logistics cost management at home and abroad, starting with the strategic environment analysis of ADP Company, using the value chain theory and supply chain theory to analyze the logistics cost management. With the help of Activity-Based costing (ABC), the problems existing in the logistics cost management of ADP Company are put forward systematically. On this basis, four strategies of logistics cost improvement are put forward, including: designing logistics cost accounting method of ADP Company, logistics cost management of supply chain, Value chain logistics cost management and logistics cost management based on value chain integration supply chain. Finally, the measures suitable for ADP to reduce its logistics cost are put forward.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F259.23

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