电子产品退货的物流成本控制研究

发布时间：2018-01-27 01:21

本文关键词： 电子产品物流成本退货控制　出处：《河北工程大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着电子产品市场竞争的日益激烈,为消费者提供良好的售后服务成为企业常用的竞争手段之一。消费者也在不断发展的经济环境下,提高了对产品独特性和多样性等方面的要求。企业为达到提高顾客满意度,树立良好的形象以及提高资源利用率的目的,而采取了一系列退货政策,企业在享受退货带来的诸多利益的同时,也需要承担退货所导致的物流成本。因而产生了退货物流成本不断增长的问题。本文研究的是如何利用科学的方法对退货物流成本进行控制,从而达到降低总成本的目的。本文针对电子产品企业的退货业务,选取退货物流的成本最小化问题进行深入而系统的研究。首先,界定了电子产品的概念和退货物流的具体内涵,分析了退货物流的成本构成及退货流程,并对相关的方法进行简单介绍。其次,介绍了A公司的基本情况,分析了其产生退货的原因以及在退货物流成本控制方面存在的问题。结合A公司的实际情况、操作流程及作业划分,运用作业成本法对其退货物流成本进行事前和事中控制,事前制定出预测方案和目标成本并在事中控制的时候加以实施。最后,引入平衡计分卡原理,对退货物流成本控制的实施效果加以评价,为下个周期的成本控制提供依据。
[Abstract]:With the increasingly fierce competition in the electronic products market, providing good after-sales service for consumers has become one of the commonly used competitive means of enterprises. Consumers are also in the continuous development of economic environment. In order to improve customer satisfaction, establish a good image and improve the utilization of resources, enterprises have adopted a series of return policies. Enterprises are enjoying the many benefits brought about by the return of goods at the same time. It is also necessary to bear the logistics cost caused by returning goods. As a result, the cost of return logistics is constantly increasing. This paper studies how to use scientific methods to control the cost of return logistics. In order to achieve the purpose of reducing the total cost. This paper selects the cost minimization of return logistics for the return business of electronic product enterprises. First of all. This paper defines the concept of electronic products and the specific connotation of return logistics, analyzes the cost structure and return process of return logistics, and briefly introduces the relevant methods. Secondly, introduces the basic situation of company A. This paper analyzes the reasons for the return of goods and the problems existing in the cost control of return logistics. Combined with the actual situation of company A, the operation flow and the division of operations are analyzed. Using the activity-based costing method to control the logistics cost of returning goods in advance and in the event, the forecast scheme and target cost are formulated beforehand and implemented in the process of control. Finally, the principle of balanced scorecard is introduced. The effect of cost control in return logistics is evaluated to provide basis for cost control in the next cycle.
【学位授予单位】：河北工程大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.63;F406.7;F252

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