Z烟草物流中心配送成本优化研究

发布时间：2018-06-12 07:32

本文选题：烟草物流 + 配送成本　；参考：《西南交通大学》2014年硕士论文

【摘要】：物流成本作为企业的“第三利润源”,降低物流成本可以有效增加烟草商业企业的利润,提高其核心竞争力,是烟草商业企业能够持续、健康、稳定发展的重要手段之一。Z烟草物流中心在最近几年取得了长足发展,担负了全市卷烟物流配送的重任,但是在物流管理上还存在很多亟待解决和完善的问题,特别是在物流配送成本方面,缺乏有效的成本管理方法和优化措施,导致物流内涵式发展不足,与同行业先进物流中心相比配送成本控制水平更为落后,成本费用更高,并且效率更低。因此,如何有效的对物流配送成本进行优化的管理问题就具有一定的现实意义。本文把降低物流配送成本作为研究的出发点,利用作业成本法的特点和长处,将基于作业的配送成本核算体系与成本定额管理思想运用于z烟草物流中心配送成本管理中。将z烟草物流中心配送成本按配送作业环节划分,并对配送成本定额进行核算。通过对配送作业效率,以及配送成本的构成和影响因素进行分析,有针对性的对z烟草物流中心配送环节存在的问题进行配送成本优化方面的研究。在此基础上,采用配送车辆油耗定额管理、基于概率估工法的劳动定额管理以及基于节约里程法的配送线路优化等手段对物流配送成本进行优化,从而为Z烟草物流中心在配送成本管理上提供了具有可行性的解决方案。通过对配送成本进行优化,有效地降低了Z烟草物流中心的卷烟物流成本,配送效率也得到了显著提高。
[Abstract]:Logistics cost as the "third profit source" of the enterprise, reducing the logistics cost can effectively increase the profit of the tobacco commercial enterprise, improve its core competitiveness, is that the tobacco commercial enterprise can be sustainable and healthy. One of the important means of steady development, Z Tobacco Logistics Center has made great progress in recent years, and has shouldered the heavy task of cigarette logistics distribution in the whole city. However, there are still many problems to be solved and perfected in logistics management. Especially in the aspect of logistics distribution cost, the lack of effective cost management and optimization measures leads to the underdevelopment of logistics connotation. Compared with the advanced logistics center of the same industry, the cost control level of distribution is more backward and the cost is higher. And less efficient. Therefore, how to effectively optimize the logistics distribution cost management has certain practical significance. Based on the characteristics and advantages of activity-based costing, this paper applies the activity-based distribution cost accounting system and cost quota management thought to the distribution cost management of z tobacco logistics center. The distribution cost of z tobacco logistics center is divided into distribution operation links and the distribution cost quota is calculated. Through the analysis of the efficiency of distribution operation, the composition and influence factors of distribution cost, the research on the optimization of distribution cost of distribution link in z tobacco logistics center is carried out. On this basis, the distribution vehicle fuel consumption quota management, the labor quota management based on probabilistic estimation method and the distribution route optimization based on mileage saving method are adopted to optimize the logistics distribution cost. Thus, it provides a feasible solution for the distribution cost management of Z Tobacco Logistics Center. By optimizing the distribution cost, the tobacco logistics cost of Z tobacco logistics center is reduced effectively, and the distribution efficiency is improved significantly.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F721;F252

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