基于EVA-ABC的汇佳公司物流成本核算与评价研究

发布时间：2018-01-06 18:18

本文关键词：基于EVA-ABC的汇佳公司物流成本核算与评价研究　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：摘要：近年来,我国中小型连锁超市企业发展迅速,但随着沃尔玛、家乐福等国际大型连锁超市的扩张；中国本土连锁超市受到了巨大的冲击。本土连锁超市与国际大型连锁超市相比劣势之一就在于物流成本居高不下,因此越来越多的本土企业意识到物流作为“第三利润源泉”的重要性。对于我国中小型连锁超市企业来讲,目前企业物流成本管理的基础和难题就是：如何通过物流成本核算和成本绩效评价找出企业物流关键作业并进行改进。本文首先对物流成本核算和绩效评价的相关理论方法进行了梳理,选取汇佳连锁超市有限责任公司为研究对象,分析汇佳公司当前的物流成本管理现状及问题,针对这些问题,提出了运用EVA-ABC的物流成本核算与绩效评价为工具,找出企业物流关键作业的解决思路。接着,将资本机会成本纳入物流成本核算范围,运用EVA-ABC方法对汇佳公司物流成本进行全面核算,分析企业物流成本的构成情况。然后,运用模糊层次分析法对企业物流成本绩效进行评价,将企业物流成本核算结果与绩效评价相结合,从作业层次的角度得出汇佳公司当前阶段物流关键作业是运输作业和仓储作业。最后,为企业的运输作业和仓储作业提出了相应改进建议并对改进后进行了效益分析。
[Abstract]:Abstract: in recent years, small and medium-sized supermarket chain enterprises in China have developed rapidly, but with the expansion of Wal-Mart, Carrefour and other international large chain supermarkets; China's local supermarket chain has suffered a huge impact. Compared with the international supermarket chain, one of the disadvantages of the local supermarket chain is the high cost of logistics. Therefore, more and more local enterprises realize the importance of logistics as "the third profit source". At present, the basic and difficult problem of logistics cost management is how to find out and improve the key activities of enterprise logistics through logistics cost accounting and cost performance evaluation. In this paper, the logistics cost accounting and performance evaluation of the relevant theoretical methods were combed, select Huijia supermarket limited liability company as the research object. This paper analyzes the current situation and problems of logistics cost management in Huijia Company. Aiming at these problems, the paper puts forward the logistics cost accounting and performance evaluation using EVA-ABC as a tool. Find out the solution of key logistics activities. Then, the cost of capital opportunities into the scope of logistics cost accounting, using the EVA-ABC method of Huijia company logistics costs for comprehensive accounting. Then, using fuzzy analytic hierarchy process to evaluate enterprise logistics cost performance, combining the results of enterprise logistics cost accounting with performance evaluation. From the point of view of operational level, the key logistics operations of Huijia Company at present are transportation operations and warehousing operations. Finally. This paper puts forward the corresponding improvement suggestions for the transportation operation and warehousing operation of the enterprise and analyzes the benefit after the improvement.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F721;F715.5

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