种子企业物流成本控制与优化研究

发布时间：2018-06-30 06:34

本文选题：种子企业 + 物流成本　；参考：《福建农林大学》2013年硕士论文

【摘要】：本研究首先综述了企业物流成本构成、物流成本核算方法、物流成本控制、物流成本优化等。在介绍企业物流成本核算和控制的基本理论的基础上，分析了基于作业成本法(Activity Based Costing)的企业物流成本核算，同时用案例进行了企业物流成本的具体核算，，为后面的控制优化打下基础。在阐述企业物流成本控制DEA模型的基础上，通过实例建立基于作业成本法的种子企业物流成本控制的DEA模型。该模型通过DEA方法将物流成本的各个构成部分作为决策单元评价投入产出要素的效率，根据评价结果，保留高效率部分，并对低效率部分提供改进目标和方向。最后，提出相对应的具有可行性的优化途径和方法。
[Abstract]:Firstly, this paper summarizes the logistics cost structure, logistics cost accounting method, logistics cost control, logistics cost optimization and so on. On the basis of introducing the basic theory of enterprise logistics cost accounting and control, this paper analyzes the enterprise logistics cost accounting based on Activity based costing. Lay the foundation for control optimization in the future. On the basis of expounding the DEA model of enterprise logistics cost control, the DEA model of seed enterprise logistics cost control based on activity-based costing method is established by an example. The model uses DEA method to evaluate the efficiency of input-output elements by using the components of logistics cost as decision-making units. According to the evaluation results, the high efficiency part is retained, and the improvement goal and direction are provided for the inefficient part. Finally, the corresponding feasible optimization approaches and methods are proposed.
【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F253.7;F324.6

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