企业物流质量成本控制研究
发布时间:2018-07-20 08:58
【摘要】:物流质量和成本是关系到企业核心竞争能力和竞争优势的关键因素。如何把物流质量与成本有机的结合和统一,就需要权衡物流质量和成本、控制物流质量成本,以提高企业的管理水平和经济效益,增强企业在行业中的竞争能力。研究企业在经营管理中的物流质量成本控制具有重要的理论和实际意义。 在对国内外物流质量和物流成本相关理论分析的基础上,分析国内企业物流质量成本控制现状、存在的问题及其原因。全面探讨基于预防成本、鉴定成本和内外部损失成本的质量成本模型,建立的企业物流质量成本控制指标体系为:由预防成本、鉴定成本、内部损失成本和外部损失成本构成4个一级指标,物流质量培训费、物流质量管理活动费、物流质量改进措施费、物流质量评审费等构成17个二级指标。进而应用层次分析法,对企业物流质量成本控制体系各指标赋予权重。采用费根堡姆—朱兰质量成本模型,应用李克特量表法分析评价企业物流质量成本控制水平,从而得到企业物流质量成本控制建议。以包钢产成品物流中心实例验证,表明所建控制体系能够使企业实现物流质量和物流成本之间的平衡和协调,使企业的物流质量成本达到最佳水平,同时提高企业的竞争力和经济效益。
[Abstract]:Logistics quality and cost are the key factors related to the core competitiveness and competitive advantage of enterprises. How to combine and unify logistics quality and cost, we should balance logistics quality and cost, control logistics quality cost, improve the management level and economic efficiency of enterprises, and enhance the competitiveness of enterprises in the industry. It is of great theoretical and practical significance to study the cost control of logistics quality in enterprise management. Based on the theoretical analysis of logistics quality and logistics cost at home and abroad, this paper analyzes the current situation, problems and causes of logistics quality cost control in domestic enterprises. This paper discusses the quality cost model based on prevention cost, appraisal cost and internal and external loss cost. The index system of enterprise logistics quality cost control is as follows: prevention cost, appraisal cost, The cost of internal loss and the cost of external loss constitute four primary indexes, logistics quality training fee, logistics quality management activity cost, logistics quality improvement measure cost, logistics quality evaluation fee and so on. Then, the AHP is applied to give weight to each index of enterprise logistics quality cost control system. The Feigenbaum-Juran quality cost model is used to analyze and evaluate the level of logistics quality cost control in enterprises by using the Likert scale, and the suggestions for the cost control of enterprise logistics quality are obtained. The example of finished product logistics center of Baotou Steel shows that the control system can make the balance and coordination between logistics quality and logistics cost, and make the logistics quality cost of enterprise reach the best level. At the same time, improve the competitiveness of enterprises and economic benefits.
【学位授予单位】:长安大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F253.7;F273.2
本文编号:2132988
[Abstract]:Logistics quality and cost are the key factors related to the core competitiveness and competitive advantage of enterprises. How to combine and unify logistics quality and cost, we should balance logistics quality and cost, control logistics quality cost, improve the management level and economic efficiency of enterprises, and enhance the competitiveness of enterprises in the industry. It is of great theoretical and practical significance to study the cost control of logistics quality in enterprise management. Based on the theoretical analysis of logistics quality and logistics cost at home and abroad, this paper analyzes the current situation, problems and causes of logistics quality cost control in domestic enterprises. This paper discusses the quality cost model based on prevention cost, appraisal cost and internal and external loss cost. The index system of enterprise logistics quality cost control is as follows: prevention cost, appraisal cost, The cost of internal loss and the cost of external loss constitute four primary indexes, logistics quality training fee, logistics quality management activity cost, logistics quality improvement measure cost, logistics quality evaluation fee and so on. Then, the AHP is applied to give weight to each index of enterprise logistics quality cost control system. The Feigenbaum-Juran quality cost model is used to analyze and evaluate the level of logistics quality cost control in enterprises by using the Likert scale, and the suggestions for the cost control of enterprise logistics quality are obtained. The example of finished product logistics center of Baotou Steel shows that the control system can make the balance and coordination between logistics quality and logistics cost, and make the logistics quality cost of enterprise reach the best level. At the same time, improve the competitiveness of enterprises and economic benefits.
【学位授予单位】:长安大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F253.7;F273.2
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