青岛啤酒集团物流运作对企业经营绩效的影响研究

发布时间：2018-06-23 07:38

本文选题：物流运作 + 青岛啤酒　；参考：《中国海洋大学》2013年硕士论文

【摘要】：啤酒行业是国内竞争激烈的行业之一，啤酒本身对新鲜度的要求极高，啤酒高质量的物流运作对企业经营能够产生深远的影响。青岛啤酒为适应企业生产、销售的需要，进行了多次物流改革，，并取得了明显的成效。将青岛啤酒物流运作对企业经营绩效的影响进行量化分析，向企业管理者呈现一份完整的物流运作分析报告，衡量物流运作在保证啤酒新鲜度、加速啤酒流通、提高啤酒市场占有率、增加企业主营业务收入以及利润等方面的作用是十分必要的。本文基于物流运作相关理论，对物流运作、物流成本、物流运作效率的内涵进行本文界定，综述物流效率与物流运作效率的评价指标体系及其评价方法。本文站在一个公司年度报告外部使用者的角度，以青岛啤酒官方网站中对外公布的年度报告为数据来源，结合青岛啤酒物流运作的实际情况，将物流运作的效果以物流成本形式体现，企业经营的成果以收入、成本、利润等指标体现，采用图表、数据、文字形式，以比率分析法和比较分析法为主要研究方法，理论和实例研究相结合，运用一系列的公式进行比率计算和趋势分析，通过成本与效率、效益的关系来研究青岛啤酒运输、仓储、库存各个环节的运作对青岛啤酒经营及资本运营的影响。本文从物流原始核心活动的角度出发，重点剖析青岛啤酒物流总成本的构成，分别对运输成本、仓储成本、库存成本进行核算，计算整理青岛啤酒的物流总成本并进行简单的数据分析。在此基础上运用大量的数据量化分析运输、仓储、库存及物流总成本对青岛啤酒企业运营的影响，具体剖析物流运作过程中产生的成本与企业生产、销售、经营成本、经营收入及资本运营的关系。本文研究发现，青岛啤酒目前的资产运营较好，主营业务收入不断攀升，啤酒获利能力逐步提高。营运周期不断缩小，存货周转率和应收账款周转率不断上升，存货周转天数和应收账款周转天数不断变小，企业的生产效率加快，周转速度提高。近3年的数据显示，在能源、运输及原材料价格不断上升的压力下，青岛啤酒的物流总成本不断增长，运输成为青岛啤酒物流方面的短板，运输费用效益不高，运输成本呈上升趋势；青岛啤酒存货构成中，包装物、原材料占的比重较大，产成品、包装物的增加对存货增多发挥的作用更大；从存货周转率来看，青岛啤酒的存货周转速度不断提高，存货周转天数不断缩短；企业逐渐重视存货的过时风险问题，存货导致的跌价损失不断减少。本文对青岛啤酒的实证研究，也可以为其他啤酒企业的物流运作分析提供理论与现实依据。
[Abstract]:Beer industry is one of the most competitive industries in China. Beer itself requires a high degree of freshness, and the high quality of beer logistics operation can have a profound impact on the operation of enterprises. In order to meet the needs of production and sales, Tsing Tao Beer has carried out many logistics reforms and achieved remarkable results. The influence of Tsing Tao Beer logistics operation on enterprise performance is analyzed quantitatively, and a complete analysis report of logistics operation is presented to enterprise managers, which measures logistics operation to ensure brewery freshness and accelerate beer circulation. It is necessary to increase the market share of beer and increase the income and profit of the main business. Based on the theory of logistics operation, this paper defines the connotation of logistics operation, logistics cost and logistics operation efficiency, and summarizes the evaluation index system and evaluation method of logistics efficiency and logistics operation efficiency. From the perspective of an external user of a company's annual report, this paper takes the annual report published on the official Tsing Tao Beer website as a data source and combines the actual operation of Tsing Tao Beer logistics. The effect of logistics operation is embodied in the form of logistics cost, the achievement of enterprise management is reflected by income, cost, profit and so on. The main research methods are as follows: chart, data, text form, ratio analysis method and comparative analysis method. Combining theory with case study, using a series of formulas for ratio calculation and trend analysis, through the relationship between cost and efficiency, benefit to study Tsing Tao Beer transportation, warehousing, The effect of inventory operation on Tsing Tao Beer operation and capital operation. From the perspective of the original core activities of logistics, this paper analyzes the composition of the total logistics cost of Tsing Tao Beer, and calculates the transportation cost, storage cost and inventory cost, respectively. Calculate the total logistics cost of Tsing Tao Beer and do simple data analysis. On the basis of this, the paper analyzes the influence of transportation, warehousing, inventory and logistics total cost on the operation of Tsing Tao Beer enterprise by using a large amount of data, and analyzes the cost of logistics operation and the cost of production, sale and operation of the enterprise. The relationship between operating income and capital operation. In this paper, we find that Tsing Tao Beer's assets are running well, the main business revenue is rising, and the beer earning capacity is improving gradually. The operating cycle is shrinking, the turnover rate of inventory and accounts receivable is rising, the days of inventory turnover and accounts receivable turnover are becoming smaller, the production efficiency of enterprises is quickening, and the turnover speed is improving. The data in the past three years show that under the pressure of rising energy, transportation and raw material prices, the total logistics cost of Tsing Tao Beer is constantly increasing, transportation becomes the short board of Tsing Tao Beer logistics, and the cost efficiency of transportation is not high. Transportation cost is on the rise; in Tsing Tao Beer inventory composition, packaging and raw materials account for a large proportion, and the increase of finished products and packaging plays a more important role in the increase of inventory; from the perspective of inventory turnover, Tsing Tao Beer's inventory turnover speed is increasing and the days of inventory turnover are shortening. Enterprises pay more and more attention to the obsolete risk of inventory and the falling price loss caused by inventory is decreasing. The empirical study of Tsing Tao Beer in this paper can also provide theoretical and practical basis for the logistics operation analysis of other beer enterprises.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.3;F275;F426.82

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