邯钢公司生产物流成本管理研究

发布时间：2018-01-03 03:41

本文关键词：邯钢公司生产物流成本管理研究　出处：《东北大学》2014年硕士论文　论文类型：学位论文

【摘要】：现代物流概念出现后,历经几十年,其相关理论和实务取得了飞速发展,企业生产经营活动的各个环节都涉及到物流管理活动。在提供优质服务过程中,如何降低服务成本,是企业面临的两难选择。作为财务管理的重要组成部分,物流成本管理及控制,对企业长久运营起着十分重要的作用。为了进一步丰富物流成本管理及控制研究领域的内容,并进一步深化对钢铁企业在物流成本管理方面的研究,帮助我国钢铁企业优化物流成本管理,本文以邯郸钢铁集团有限责任公司的生产物流成本管理为研究对象,针对公司厂内生产物流成本管理存在问题进行优化、升级。基于物流成本管理、比较分析等理论与方法,采用文献阅读与整理、实证调查与分析以及综合分析等方法,对企业的生产物流成本存在的问题进行研究,主要研究内容如下所述:一是针对邯钢公司的采购物流以及厂内物流现状,对其生产物流成本构成进行了分析,将生产物流成本划分为物流功能成本、存货相关成本以及人员和管理成本,并利用邯钢物流成本的相关数据资料,对上述成本进行核算,二是通过对核算结果进行探讨,总结邯钢公司生产物流成本的特点以及物流成本管理存在的问题,针对这一问题,以邯钢公司生产物流成本控制的目标为导向,提出相应的邯钢生产物流成本控制方案,其中包括物流功能成本控制方案、存货相关成本控制方案以及人员和管理成本控制方案,三是为进一步完善生产物流成本的管理,又提出了实施生产物流成本控制的相关保障,包括组织领导保障和制度保障。本文在对邯钢的生产物流成本分析过程中,综合考虑和分析各成本元素之间的相互作用和涵盖成本范围的划分,及其相关影响因素的作用,最后通过提出相应的生产物流成本控制方案,为邯钢以及同类企业的生产物流成本管理提供了良好的参考与借鉴,同时也进一步充实了物流成本管理领域的研究内容。
[Abstract]:The concept of modern logistics, after several decades, the theory and practice has made rapid development, all aspects of enterprise production and management activities are related to logistics management activities. To provide quality services in the process, how to reduce the cost of service, enterprises are facing dilemma choice. As an important part of financial management, logistics cost management and control, which plays an important role in the enterprise long-term operation. In order to further enrich the study of logistics cost management and control areas, and further deepen the research on logistics cost management of the iron and steel enterprises in the iron and steel enterprises in China, help to optimize the logistics cost management, the cost of production logistics management of Handan Iron & Steel Refco Group Ltd as the research the object, aiming at the existing problems of optimization, production logistics cost management in logistics cost management and upgrading. Based on the comparison Analysis of the theories and methods, literature review and collation, empirical investigation and analysis and comprehensive analysis method, this paper studies on the existing problems of production logistics cost of enterprises, the main contents of the thesis are as follows: one is the purchasing logistics and logistics according to the present situation of Handan Iron and steel company, the production logistics cost structure are analyzed. The production logistics cost is divided into logistics function cost, inventory related costs and personnel costs and management, and use the related data of the logistics cost accounting of Handan Iron and steel, the cost is two, based on the results of calculation, the existing production logistics cost of Handan Iron and steel company characteristics and logistics cost management problems, according to this the problem, in Handan Iron and Steel Company production logistics cost control objectives, put forward the corresponding cost control scheme of Handan Iron and steel production logistics, including the logistics function Cost control, inventory related cost control plan and personnel and management cost control scheme, the three is to further improve the production logistics cost management, and puts forward the implementation of the relevant security production logistics cost control, including organization leadership and system safeguards. Based on the production logistics cost of steel in the analysis process, and considering the division analysis of the interaction between the various elements and covers the cost cost range, function and related factors, then puts forward the corresponding production logistics cost control scheme, provides a good reference for the same kind of Handan and the production of the enterprise logistics cost management, but also further enrich the research contents of logistics cost management.

【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F252;F426.31;F406.7

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