基于工作流的物流配送中心定额成本管理

发布时间：2018-03-31 17:07

本文选题：时间驱动作业成本法　切入点：物流配送中心　出处：《西南交通大学》2014年硕士论文

【摘要】：随着社会经济的高速发展,物流行业也在快速地发展,并且对整个社会起着关键性的作用,关于物流成本的研究也成为热点与重点。物流配送中心作为整个物流供应链的枢纽,有效控制和管理物流配送中心的成本对整个物流行业起着至关重要的作用。目前,时间驱动作业成本法的提出为成本管理的研究提供一种新的方法,同时工作流技术的发展为企业信息化建设提供了一种新的思路与管理方式,本文通过将时间驱动作业成本法中的作业与工作流模型中的活动的关联性将两者结合起来,实现作业成本管理的信息化。本文主要的研究成果如下： (1)本文基于时间驱动作业成本法理论,分析配送中心的作业以及物流成本构成,构建了基于时间驱动作业成本法的物流配送中心成本定额模型； (2)运用时间驱动作业成本法中的“作业”(activity)和工作流模型中的“活动”(activity)建立了时间驱动作业成本法与工作流模型中元素的关联,同时在设计系统数据库中实现了这种关联性； (3)基于上述成果,运用工作流技术给出了符合配送中心定额成本管理的工作流模型、系统数据库； (4)运用软件开发技术实现工作流管理系统的主要业务功能及成本管理,验证了适用性。本系统实现了成本管理的信息化,有利于配送中心进行日常业务与成本的管理,方便配送中心根据作业成本进行作业管理与优化,有利于提高配送中心的经营效率与效益。本文在上述研究中实现了配送中心物流定额成本管理信息化,在配送中心过程／活动的执行中实现成本的管理,为配送中心的定额成本管理提供一条思路,同时为管理者制定配送中心的定额标准提供一定的依据,进行有效地成本管理,最终提高配送中心的经营效益。
[Abstract]:With the rapid development of social economy, logistics industry is also developing rapidly, and plays a key role in the whole society.As the hub of the whole logistics supply chain, the logistics distribution center effectively controls and manages the cost of the logistics distribution center, which plays an important role in the whole logistics industry.At present, the time driven activity-based costing provides a new method for the research of cost management, and the development of workflow technology provides a new way of thinking and management for the enterprise information construction.In this paper, the relationship between the activities in the time-driven activity-based costing and the activities in the workflow model is combined to realize the informatization of activity-based cost management.The main research results of this paper are as follows:1) based on the theory of time-driven activity-based costing, this paper analyzes the activity and logistics cost structure of distribution center, and constructs the cost quota model of logistics distribution center based on time-driven activity-based costing.(2) using "activity" in time-driven activity-based costing ("activity") and "activity" in workflow model, the relationship between time-driven activity-based costing and elements in workflow model is established, and the correlation is realized in the database of design system.(3) based on the above results, the workflow model and system database which accord with the quota cost management of distribution center are given by using workflow technology.4) the main business function and cost management of workflow management system are realized by using software development technology, and the applicability is verified.This system realizes the informationization of cost management, is advantageous to the distribution center to carry on the daily business and the cost management, facilitates the distribution center to carry on the activity management and the optimization according to the activity cost, is advantageous to the improvement distribution center management efficiency and the benefit.In the above research, this paper realizes the informationization of logistics quota cost management in distribution center, realizes the cost management in the process / activity execution of distribution center, and provides a way of thinking for the quota cost management of distribution center.At the same time, it provides certain basis for managers to establish the quota standard of distribution center, carries on the effective cost management, and finally improves the management benefit of the distribution center.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F253.7

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