A公司物流费用定额制定方法研究

发布时间：2018-05-14 07:45

本文选题：物流费用 + 定额制定方法　；参考：《广西大学》2017年硕士论文

【摘要】：《中国烟草总公司关于推进定额标准体系建设深化行业全面预算管理工作的指导意见》(中烟办[2014]330号)[1]的文件对行业各单位持续推进并深化预算定额标准体系建设工作提出了明确要求。面对改革发展的新常态,推动定额标准体系建设,从预算管理功能中要效益,是企业实现向物流费用控制要效益的重要途径之一。但与国外已经发展成熟的物流管理与控制相较,我国烟草行业的物流建设仍有较大差距。在定额标准建设、定额体系构建等方面仍未完善,需要进一步加强理论建设并联系实际。本文以烟草商业企业的A公司为例,在全面研究物流费用以及定额管理等相关理论的基础上,详细分析A公司物流费用的管理现状及费用发生状况,对A公司物流费用定额管理中存在的问题进行探讨。并针对缺乏物流费用定额制定标准这一问题,设计了具体的物流费用定额制定方法。物流费用定额制定方法分别按照运输环节、仓储环节以及装卸环节这三大类A公司需要重点调研管控的环节进行设计。各环节的影响因素和作业流程的不同,分别设计了三个方案。其中,运输环节和仓储环节产生费用的影响因素较多,设计定额制定方法时要充分考虑这些因素的影响大小;装卸环节分工明确、作业流程清晰,可以构建多级作业成本定额标准。用实际数据代入设计公式进行测试,并与实际值对比,总结分析结果。文末对A公司物流费用定额制定方法的构建总结注意事项以及归纳步骤,并对A公司未来推进物流费用定额管理提出了建议。
[Abstract]:"guidance opinions of China National Tobacco Corporation on promoting the Construction of quota Standard system and deepening the work of Comprehensive Budget Management in the Industry" (China Tobacco Office [2014] 330) [1] the document continues to promote and deepen the construction of the budget quota standard system for all units in the industry. The work put forward a clear request. In the face of the new normal of reform and development, it is one of the important ways for enterprises to realize the control of logistics expenses by promoting the construction of quota standard system and seeking benefit from the function of budget management. However, compared with the mature logistics management and control in foreign countries, there is still a big gap in the logistics construction of tobacco industry in China. The construction of quota standard and quota system are not perfect, so it is necessary to strengthen the construction of theory and practice. Taking Company A of Tobacco Commercial Enterprise as an example, based on the comprehensive study of logistics cost and quota management theory, this paper analyzes in detail the current situation of logistics cost management and its occurrence in A Company. This paper probes into the problems existing in the management of logistics expenses quota in Company A. In order to solve the problem of lacking the standard of logistics cost quota, the method of logistics cost quota is designed. Logistics cost quota is designed according to transportation link, warehousing link and loading and unloading link. Three schemes are designed for different factors and operation flow of each link. Among them, there are many factors that affect the cost of transportation link and storage link. The influence of these factors should be fully taken into account in the design of quota formulation method, the division of labor in loading and unloading links is clear, the operation flow is clear, The multilevel activity-based cost quota standard can be constructed. The test is carried out by adding the actual data into the design formula, and compared with the actual value, the analysis results are summarized. At the end of the paper, the paper summarizes the points for attention and induces the steps for the establishment of logistics cost quota in A company, and puts forward some suggestions for the future promotion of logistics cost quota management in A company.
【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】：F721;F252;F715.5

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