HC汽车公司物流成本管理研究

发布时间：2018-06-03 16:21

本文选题：汽车物流 + 物流成本管理　；参考：《南京理工大学》2014年硕士论文

【摘要】：近年来我国汽车行业的快速发展与需求的不断增大,给我国本土汽车企业带来的良好的发展机遇,也带来了来自国外汽车巨头的行业竞争。面对这一现状,以HC汽车公司为代表的我国汽车制造业需要深思该如何抓住发展机遇,使自身在激烈的行业竞争中立于不败之地是一个非常值得研究的问题。经过数据对比与图表分析发现,HC汽车公司在物流成本核算时遗漏了对大量隐形成本的统计,造成明显的“物流成本冰山”效应,使企业管理者不能掌握物流成本的全部构成；HC汽车公司在业务上过分关注自身物流成本,导致生产线两端库存成本过高,尤其是整车库存成本,对价值链上其他企业信息分享做的不到位。在采购体制和自营物流与第三方的选择上面临类似的问题,即公司内外部资源的分配问题：在采购中面临内部采购机制的困扰；自营物流向第三方物流转变不彻底。对HC汽车公司而言,需要从以下方面进行改进,加强汽车物流成本核算与管理；从价值链角度发掘自身竞争优势,优化价值链中不增值的作业流程,同时加强与价值链中合作企业的信息共享,最小化信息失真所带来的库存成本；合理确定零部件企业内采购还是面向市场采购：在当前状况下合理分配自营物流与第三方物流的业务分配比例,并逐渐将物流运力完全外化。
[Abstract]:In recent years, the rapid development of China's automobile industry and the increasing demand have brought good opportunities for the development of domestic automobile enterprises, as well as industry competition from foreign automobile giants. In the face of this situation, the automobile manufacturing industry in China, represented by HC Automobile Company, needs to ponder over how to seize the opportunity of development and make itself in an invincible position in the fierce competition of the industry. Through the data comparison and chart analysis, it is found that the HC Automobile Company omits the statistics of a large number of hidden costs in the logistics cost accounting, resulting in an obvious "logistics cost iceberg" effect. So that the enterprise managers can not grasp the logistics costs of all the components in the business of HC automobile companies too much attention to their own logistics costs, leading to excessive inventory costs at both ends of the production line, especially the vehicle inventory costs. Other enterprises on the value chain information sharing is not in place. There are similar problems in the purchasing system and the choice of the self-run logistics and the third party, that is, the allocation of internal and external resources in the company: the puzzling of the internal procurement mechanism in the procurement, and the incomplete transformation from the self-owned logistics to the third-party logistics. For HC Automobile Company, it is necessary to improve the logistics cost accounting and management from the following aspects, to explore its own competitive advantage from the value chain angle, and to optimize the operation flow without adding value in the value chain. At the same time, we should strengthen the information sharing with the cooperative enterprises in the value chain to minimize the inventory cost caused by the information distortion. It is reasonable to determine whether the internal procurement of parts and components is market-oriented: under the current situation, the proportion of business distribution between self-owned logistics and third party logistics should be reasonably distributed, and gradually the logistics capacity will be completely externalized.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F406.72;F274

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