分销企业物流审计理论与方法研究

发布时间：2018-04-10 03:12

本文选题：分销企业　切入点：物流审计　出处：《长安大学》2007年硕士论文

【摘要】： 在经济全球化、竞争白热化和顾客需求多样化的今天,物流在企业经营中占据着日渐重要的地位,这点在分销型企业中表现得尤为明显。因为在分销型企业中,物流对营销网络的构建,客户服务水平的提高,成本的压缩都起着至关重要的作用,较高的物流能力已经成为分销型企业生存和发展的关键。基于此,许多优秀的分销型企业都大力发展物流以促使物流能力成为企业的核心能力。在这种背景下,如何构建分销型企业的物流系统以及如何对现有物流系统进行审查,并采取有效措施保证企业物流能力的持续提高,使企业在残酷的市场竞争中保持领先优势,就成为企业的高层领导者必须思考的问题。企业物流审计正是解决这一问题的有力武器,它通过对企业的物流环境,物流战略和规划等内容的审计,有效地提高企业的物流服务水平和客户满意度,降低物流成本。解决企业董事会和高层管理者的后顾之忧。本文以供应链管理、管理审计和管理咨询等理论为基础,运用系统分析和实证研究等基本方法,系统分析和阐述了分销型企业物流审计的内容,审计程序和相关审计方法,构建了较完备的分销企业物流审计理论与方法体系。其中,第一章叙述了分销型企业物流审计的目的和意义以及论文研究的方法和思路;第二章叙述了企业物流审计的相关基本理论,包括企业物流审计的概念和发展,企业物流审计的范畴辨析及企业物流审计的特点等;第三章叙述了分销型企业物流审计的评价内容,包括企业物流环境分析,企业物流战略评价,企业物流绩效评价及物流综合目标,企业物流审计控制;第四章叙述了分销型企业物流审计的程序和方法;第五章为分销型企业物流审计案例分析,该案例以深圳顺电为实例,节选其物流审计过程中采购审计的部分,论证了在实务中物流审计的程序、内容和方法以及需要注意的问题;结论部分叙述了论文研究的主要结论和需要进一步研究的问题。
[Abstract]:With the globalization of economy, intense competition and diversification of customer demand, logistics plays an increasingly important role in enterprise management, which is especially evident in distribution enterprises.In the distribution enterprises, logistics plays a vital role in the construction of marketing network, the improvement of customer service level, and the reduction of cost. Higher logistics capability has become the key to the survival and development of distribution enterprises.Based on this, many excellent distribution enterprises develop logistics to promote logistics ability to become the core competence of enterprises.Under this background, how to construct the distribution enterprise logistics system and how to review the existing logistics system, and how to take effective measures to ensure the continuous improvement of enterprise logistics ability, so that enterprises in the cruel market competition to maintain the leading edge.Become the top leader of the enterprise must think about the problem.Enterprise logistics audit is a powerful weapon to solve this problem. It can effectively improve logistics service level and customer satisfaction and reduce logistics cost by auditing logistics environment, logistics strategy and planning of enterprises.Solve the problems of the board of directors and senior managers.Based on the theories of supply chain management, management audit and management consulting, this paper systematically analyzes and expounds the content, audit procedure and related audit methods of distribution enterprise logistics audit by using the basic methods of system analysis and empirical research.Set up a complete distribution enterprise logistics audit theory and method system.Among them, the first chapter describes the purpose and significance of the distribution enterprise logistics audit, as well as the research methods and ideas, the second chapter describes the basic theory of enterprise logistics audit, including the concept and development of enterprise logistics audit.The third chapter describes the evaluation content of distribution enterprise logistics audit, including enterprise logistics environment analysis, enterprise logistics strategy evaluation, and so on.The fourth chapter describes the procedures and methods of logistics audit of distribution enterprises, the fifth chapter is the case analysis of logistics audit of distribution enterprises, which takes Shenzhen Shundian as an example.This paper extracts the part of procurement audit in the process of logistics audit, and demonstrates the procedure, content and method of logistics audit in practice, as well as the problems needing attention, and the conclusion part describes the main conclusions of the paper and the problems that need to be further studied.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6

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