相关论文

关于现代物流业成本管理与控制的[CQVIP免费论文网]研究,战略管理[CQVIP免费论文网]谈文如何写,战略管理[CQVIP免费论文网]谈文范文,战略管理[CQVIP免费论文网]谈文如何写大纲

时间: 2016-6-4 15:50:45    作者: 佚名    来源:中国论文    查看:

现代物流被称为继劳动力、自然资源之后的“第三利润源泉”,而保证这一利润源泉实现的关键是降低物流企业成本。物流成本过高,既影响着企业的经济效益,又影响着整个国民经济的快速发展。目前,物流企业在国内的发展环境日益严峻,一方面,随着中国市场经济体制的日趋完善和市场竞争的日益激烈,商...

现代物流被称为继劳动力、自然资源之后的“第三利润源泉”,而保证这一利润源泉实现的关键是降低物流企业成本。物流成本过高,既影响着企业的经济效益,又影响着整个国民经济的快速发展。目前,物流企业在国内的发展环境日益严峻,一方面,随着中国市场经济体制的日趋完善和市场竞争的日益激烈,商家之间的价格战愈演愈烈,不断要求物流企业在提高物流服务水平的同时,保持较低的价格水平;另一方面,随着经济全球化进程的不断加快和国内买方市场的形成,越来越多的企业进入物流领域,特别是入世过渡期以后,国外物流巨头大举进入国内物流市场,物流企业之间的竞争势必进一步加剧。此外,由于地价上涨、油价上涨、道路拥挤等因素也导致物流企业营运效率下降,成本上升。因此,国内物流企业不断地降低成本,加速并完善成本管理的发展,增强自身的竞争力,使其成为中国经济发展的重要产业和新的经济增长点,是我们把握机遇、应付挑战的必然选择。本文正是从这个角度出发,重点从企业的作业核算、业绩考核、战略管理等几个层次就如何加强现代物流企业的成本管理进行了分析,寻求降低物流总成本,增强企业竞争优势的途径,以适应国内外市场发展形势的要求,最终实现可持续发展。本文在整合我国现有物流企业成本管理与控制理论、借鉴国外先进成本控制理论和管理经验的基础上,结合我国物流行业的特点和物流企业的实际情况,重点从企业发展的战略和作业核算以及业绩考核三个方面就如何加强物流企业的成本管理与控制进行了探讨,其研究思路如下:首先,从介绍现代物流业相关概念入手,分析了物流成本的特点和物流业的服务内容及行业类型,并介绍了国内外相关物流成本管理的理论,特别是日本及欧美国家关于物流成本管理的研究成果,并从其中获得了一些启发。其次,在现代物流的行业发展背景下,从供应链角度,明确了现代物流企业发展推动因素和营运成本的构成,并介绍了当今环境下对物流成本管理的新要求,揭示了现代物流业进行成本管理和控制改革的必要性和重要性。再次,针对我国现代物流业成本管理控制实践经验不足的问题,提供了BSC(平衡计分卡)绩效管理考核、KPI(关键业绩指标法)、ABC成本法(作业成本法)、战略成本管理思路等相应先进的成本管理与控制的操作方法及理念。其中列举了相应案例并展示其应用过程,且与传统方法比较,体现其优越性.借鉴国外物流成本管理的经验,设想进行成本管理方面的改进。之后,总结了当前我国物流企业成本与管理的现状,找到了存在的主要问题与差距,并剖析其成因,对我国现代物流业物流成本管理与控制过程中的存在的一些观念误区进行了较系统的阐述,并由此指出应重点从企业发展的战略和作业核算控制以及业绩考核三个层面加强物流企业的成本管理与控制。同时提出了改进业务运作模式,提高其规范化程度;应用物流信息技术,提高物流质量;延伸物流服务链条,健全服务功能体系等成本管理控制的主要策略和措施。最后,对所列举物流公司的在成本管理与控制中的实践状况进行了分析,并按照本文的成本管理控制理论和操作办法,提出改进建议。实现了战略管理与成本管理、理论与实践的对接。另外,论文写作的创新主要表现在以下方面:第一,继承、拓展了物流成本管理与控制理论。在整合我国现有物流成本管理与控制理论的基础上,重点从企业发展战略和作业活动以及业绩考核三个层次进行了作者个人观点的阐述。第二,可操作性强。结合我国物流行业的特点和物流企业的实际情况,提出了物流企业进行成本管理控制的主要策略和措施,并通过案例分析的手段对物流企业进行成本管理控制实践提供了相应的操作方法和措施。第三,针对性强。对我国现代物流业物流成本管理与控制过程中的存在的一些观念误区进行了较系统的阐述,提出了针对性的措施,便于读者冷静、系统思考。
【关键词】 成本管理; 现代物流业; ABC成本法; 战略;
【Abstract】 Modern logistics is called "third profit wellhead " following the labour force , natural resources , is ensured that the key that this one profit wellhead realizes is to reduce logistics business cost but. Logistics cost fault height , one aspect, economic effect , one aspect being affecting enterprise’s, develop rapidly being affecting entire national economy’s. At present, the logistics enterprise environment in in the homeland is gradually austere, on one hand, with the fact that Chinese market economy system being perfected sum market competition’s gradually fierce, the price war between business home grows in intensity , demand logistics unceasingly while enterprise improving the logistics standard of service, price level keeping comparatively low; On the other hand, be accelerated with economic globalization; economic integration course ceaselessness and domestic long market formation, more and more enterprise enters the logistics field , go into the society especially transition period hereafter, the logistics magnate enters the in the homeland logistics marketplace abroad on a large scale , the competition between logistics enterprise aggravates definitely further.Besides, since price of land goes up , oil price goes up , the road is crowded waiting for a factor to lead to logistics enterprise also service efficiency comes down , cost rises. Therefore, logistics enterprise costs down in the homeland unceasingly , accelerate and perfect development of control of production cost, competition strengthening the Chinese logistics job, the necessity making the person become Chinese economic growth major industry and new economic growth point , being that we grasp opportunity , deal with challenge chooses. The main body of a book exactly be to set off from this angle, the priority school assignment from enterprise adjusts accounts of , achievement checks , right away how several arrangement of ideas such as strategy train of thought reinforces modern logistics enterprise control of production cost to have carried out analysis, explore lessening logistics total cost, approach strengthening the enterprise competitive edge, in order to the call for developing circumstances , ultimate realization of sustainable development adapting to domestic and foreign market.Enterprise reality , priority adjust accounts of union our country logistics industry characteristic and logistics from strategy and school assignment that enterprise develops and right away how, achievement checks three arrangement of ideas reinforcing logistics enterprise control of production cost and controlling investigation and discussion having been in progress on the basis the main body of a book being managed in integrating now available logistics of our country business cost with control theory , drawing advanced abroad cost control theory and management expertise’s.And first, start with the concept introducing the modern logistics enterprise relevance , analyse the person serving content and classify, have introduced home and abroad relevance logistics cost control theory, Japan and the Europe and America country enlighten especially about the logistics cost control research results, and from having gained a few among them.And secondly, the industry in modern logistics complies with the supply chain angle under developing background,formation having made clear that modern logistics enterprise develops the cost driving a factor and servicing, the new having introduced that the environment issues control of production cost’s nowadays demands. Have revealed the modern logistics job carrying out control of production cost and controlling necessity and significance reforming.Once again, controlofproduction cost has controlled the insufficient problem of practical experience specifically for modern logistics of our country job , has provided balance counting score card achievement effect administration examines , corresponding advanced cost such as KPI (KyePerformancenIdicator), ABC cost method (Activity-based Costing) , strategy cost administrative law manages with operating method and idea controlling. Have listed corresponding case among them showing it’s the process applying , have embodied and whose superiority comparing with tradition method. Experience using abroad logistics cost control for reference, assume the improvement carrying out control of production cost aspect’s.Afterwards, have summed up current our country logistics business cost and administrative current situation , have found existence primal problem and gap, and have analysed whose cause of formation, mistake area has carried out more systematic expounding on some concept of our country third party existence in logistics cost control and control procedure , has pointed out and strategy and school assignment accounting should concentrate on developing from enterprise from this controlling the control of production cost three reinforcing third party logistics enterprise face to face tier as well as achievement examines and controlling. Have suggested that improvement business operates a pattern at the same time , have improved it’s normalized degree; Apply logistics IT , improve logistics mass; Stretching logistics serves chain , improves main tactics and measure serving function system waiting for cost managerial control.Control of production cost and practice situation in controlling have carried out analysis on what be listed the logistics company finally, have improved and suggestion according to that the main body of a book control of production cost controlling theory and handling way , put forward. Have realized the Strategic Management butt-joint with control of production cost , theory and practice.Besides, Thesis writing FOAK aspect behaviour is around:The first, Logistics cost control and control theory having inherited , opening up an exhibition.On integrating now have logistics cost control and control theory basis of our country, expounding concentrating on exercising the viewpoint having carried out author individual as well as achievement checks three arrangement of ideas from strategy for enterprise development and school assignment.Second,operatability is strong.And union our country logistics industry characteristic and logistics enterprise reality, have suggested that logistics enterprise carries out main tactics and measure that control of production cost controls, practice has provided corresponding operating method and measure by the fact that the analytical means of case carries out control of production cost under the control of on logistics enterprise.Third,mistake area has carried out more systematic expounding on some concept of modern logistics of our country engage in logistics cost control existence in and control procedure , easy to have brought forward the pertinency measure, reader has thought deeply that calm , systematic.
【Key words】 Control of production cost; Modern logistics industry; Activity-based Costing; Strategy;

 参考文献:
[1] 张化,施国洪.  浅论企业物流成本控制[J]. 江苏商论. 2005(04)
[2] 李晓庆,倪卫红.  ABC法在现代物流成本控制中的应用[J]. 商业时代. 2005(11)
[3] 李维刚.  企业物流成本分析与管理[J]. 财会月刊. 2004(12)
[4] 肖天明.  我国企业物流成本控制的切入点与对策[J]. 引进与咨询. 2004(02)
[5] 王佐.  关于物流标准化问题的思考[J]. 中国物流与采购. 2004(03)
[6] 崔红.  物流企业成本控制模式的探讨[J]. 上海会计. 2003(06)
[7] 李平.  物流成本降低的思路和方法[J]. 湖北社会科学. 2003(05)
[8] 虞洁.  怎样控制企业物流成本[J]. 中国物流与采购. 2003(02)
[9] 王华,邓明然.  降低物流成本的有效途径的研究[J]. 物流技术与应用. 2002(05)


  


上一篇:商业银行竞争战略效率模型分析,战略管理[CQVIP免费论文网]谈文范文,战略管理[CQVIP免费论文网]谈文如何写,战略管理[CQVIP免费论文网]谈文如何写大纲
下一篇:已经没有了

网友评论

我来说两句

用户名:   验证码: 验证码,看不清楚?请点击刷新验证码