量本利分析在ZHD平台公司的应用研究

发布时间：2018-04-29 02:30

本文选题：量本利分析 + “互联网+物流”　；参考：《广西大学》2017年硕士论文

【摘要】：随着互联网技术在世界范围内的普及使用,它改变了人们的生活习惯,改变着各行各业的经营运作模式。互联网实现全球资源共享,可以不受时空限制,最大限度的节省交易成本,提高时效等优势,满足了人民对速度和体验的双重需求。同时电子商务的快速发展使得物流市场将要迎来的重大商机,促使传统物流企业要在互联网时代求得生存和发展,必须适应时代的潮流,运用互联网技术,全面推行信息化,实现智慧物流。因此新的商业运作模式“互联网十物流”也就应势而生。2015年9月,国务院商务部颁发了《关于智慧物流配送体系建设的实施意见》,它为“互联网十物流”行业的发展指明了方向,同时也指出了智慧物流配送体系是一种以互联网技术基础,采用物联网、云计算、大数据等先进信息技术为支撑的现代综合性物流系统。它既是电子商务发展的重要支撑,又是今后物流业发展的趋势。“互联网+”因素的注入,使得物流企业的竞争范围也发生了变化,由以前传统的价格竞争转变为现在的企业核心价值竞争,使企业产生了新的核心价值和盈利模式。新元素“互联网+”的注入,扭曲了新型物流企业的成本信息,致使企业在管理过程中因使用传统的量本利分析方法和模型,造成经营决策中失败,利润预测中失真,成本管控点出现偏差。由此可知传统的本量利分析方法和模型已经无法在日益激烈的市场竞争环境中满足“互联网+物流”企业的发展需要。新的商业模式以及盈利模式,都对本量利分析方法和模型为企业的经营决策、利润预测以及成本管控等提供的有用的价值信息有了新的要求。对此本文以ZHD平台公司为例,对其收入节点、成本范围等进行研究分析,剖析引出“互联网+物流”企业的收入和成本特性,划分出企业的固定成本和变动成本。再根据“互联网+物流”企业盈利模式的特性,在传统的量本利分析模型的基础上引入经济学的规模经济理论以及模糊数学理论进行了分析,通过对量本利分析模型在分拨中心进行经营决策、成本管控和筹建或者扩建分拨中心的利润预测中的应用,解决了如何进行成本管控,采用怎样的招商政策,筹建或者扩建分拨中心的情况下,业务量达到怎样的水平可以保本,进而从该分拨中心抗市场风险能力上说明,在财务上是否可行,以及协助企业有目标的探求降低成本和提高利润的途径。本文旨在启示“互联网+物流”企业如何根据企业本身的成本特性以及盈利特性,有效地运用量本利分析方法和模型来对企业的经营决策、利润预测以及成本管控等进行有效的管理,以便提升整体财务管理水平,充分发挥财务管理在企业发展中的核心地位。
[Abstract]:With the popularization of Internet technology in the world, it has changed people's living habits and the operation mode of various industries. The Internet realizes the global resource sharing, can not be restricted by the time and space, saves the transaction cost to the maximum extent, enhances the limitation and so on superiority, has satisfied the people to the speed and the experience dual demand. At the same time, with the rapid development of electronic commerce, the logistics market will ushered in a major business opportunity. In order to survive and develop in the Internet era, traditional logistics enterprises must adapt to the trend of the times, apply Internet technology, and implement information technology in an all-round way. The realization of intelligent logistics. So a new business model, "Internet 10 Logistics," should emerge. In September 2015, The Ministry of Commerce of the State Council issued the "opinions on the implementation of the Intelligent Logistics Distribution system", which pointed out the direction for the development of the "Internet Ten Logistics" industry, and also pointed out that the intelligent logistics distribution system is a technological foundation based on the Internet. Using the Internet of things, cloud computing, big data and other advanced information technology for the support of modern integrated logistics system. It is not only the important support of the development of e-commerce, but also the trend of the development of logistics industry in the future. With the injection of "Internet" factor, the scope of competition of logistics enterprises has also changed, from the traditional price competition to the current core value competition of enterprises, so that enterprises have a new core value and profit model. The injection of the new element "Internet" distorts the cost information of the new logistics enterprise, and causes the enterprise to use the traditional quantitative cost-benefit analysis method and model in the management process, resulting in the failure in the operation decision and the distortion in the profit forecast. Cost control point deviation. Therefore, the traditional cost-profit analysis method and model can not meet the development needs of "Internet logistics" enterprises in the increasingly fierce market competition environment. Both the new business model and the profit model have new requirements for the useful value information provided by the cost-profit analysis method and model for the enterprise's management decision, profit forecast and cost control. This paper takes the ZHD platform company as an example, studies and analyzes its revenue node, cost range and so on, analyzes and draws out the income and cost characteristic of "Internet logistics" enterprise, divides the fixed cost and the variable cost of the enterprise. According to the characteristics of the profit model of "Internet logistics", the paper introduces the scale economy theory of economics and fuzzy mathematics theory on the basis of the traditional quantitative cost-benefit analysis model. Through the application of the quantitative cost-benefit analysis model in the management decision, cost control and profit forecasting of the distribution center, how to control the cost and what kind of investment policy are adopted are solved. Under the circumstances of planning for the establishment or expansion of the distribution center, what level of business volume can be achieved to protect the capital, and then, from the ability of the distribution center to resist market risks, whether it is financially feasible or not, And assist enterprises to explore ways to reduce costs and increase profits. The purpose of this paper is to enlighten the enterprises of "Internet logistics" how to use the quantitative cost-benefit analysis method and model to make business decisions effectively according to the cost characteristics and profit characteristics of the enterprises themselves. In order to improve the overall level of financial management and give full play to the core position of financial management in the development of enterprises, profit forecasting and cost control are effectively managed.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.2;F49

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