本文關(guān)鍵詞： 物流 物流企業(yè) 成本控制 物流成本控制　出處：《江蘇科技大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著國(guó)際經(jīng)濟(jì)全球化的步伐越來(lái)越快,消費(fèi)多樣化時(shí)代已經(jīng)到來(lái)。中國(guó)經(jīng)濟(jì)快速發(fā)展帶來(lái)了物流需求的不斷增長(zhǎng)。電子商務(wù)的繁榮帶來(lái)了快遞量爆發(fā)式的增長(zhǎng),國(guó)內(nèi)第三方物流市場(chǎng)隨之蓬勃發(fā)展,物流企業(yè)實(shí)現(xiàn)了急速增長(zhǎng)。但是我國(guó)物流行業(yè)進(jìn)入門檻比較低,服務(wù)同質(zhì)化嚴(yán)重,行業(yè)集中度比較低,造成了惡性競(jìng)爭(zhēng)的情況。許多物流企業(yè)只能采用價(jià)格戰(zhàn)略排擠對(duì)手,由此帶來(lái)的便是快遞單價(jià)急速下滑。由于成本高利潤(rùn)薄,許多物流公司的發(fā)展遇到了瓶頸,一些中小物流企業(yè)出現(xiàn)了轉(zhuǎn)行、倒閉、被兼并的現(xiàn)象。如何控制物流成本,提高物流服務(wù)效率成為新一階段物流行業(yè)競(jìng)爭(zhēng)的核心。本文采用理論與實(shí)際相結(jié)合的方法,首先對(duì)物流及物流成本的相關(guān)理論做了系統(tǒng)介紹,闡述了物流成本的構(gòu)成及特點(diǎn);接著,本文對(duì)成本控制的相關(guān)理論作了介紹,闡述了成本控制的概念、原則及方法;其次,本文結(jié)合實(shí)際情況,在探究了物流行業(yè)經(jīng)營(yíng)現(xiàn)狀的基礎(chǔ)上,分析了物流企業(yè)在當(dāng)前的大環(huán)境下的經(jīng)營(yíng)現(xiàn)狀和存在的問(wèn)題,提出對(duì)物流企業(yè)實(shí)施成本控制的必要性,由此引出對(duì)A公司成本控制現(xiàn)狀的分析。本文在對(duì)A公司物流環(huán)節(jié)的數(shù)據(jù)進(jìn)行分析的基礎(chǔ)上,提出了A公司在物流活動(dòng)各環(huán)節(jié)存在的主要問(wèn)題,再?gòu)目茖W(xué)的角度提出了合理的改進(jìn)對(duì)策。本文認(rèn)為只有加強(qiáng)各個(gè)物流環(huán)節(jié)的成本控制,才能夠有效降低物流企業(yè)的總成本,提高物流企業(yè)的經(jīng)濟(jì)效益和競(jìng)爭(zhēng)優(yōu)勢(shì),同時(shí)也為其他物流企業(yè)實(shí)施成本控制提供了借鑒意義。
[Abstract]:With the rapid pace of international economic globalization, the era of consumption diversification has arrived. The rapid economic development of China has brought about a growing demand for logistics. The prosperity of electronic commerce has brought about the explosive growth of express delivery volume. With the rapid development of the domestic third party logistics market, logistics enterprises have achieved rapid growth. However, the barriers to entry of the logistics industry in China are relatively low, the service quality is serious, and the industry concentration is relatively low. Many logistics enterprises can only use the price strategy to squeeze out their competitors, which leads to a sharp drop in the unit price of express delivery. Because of the low cost and profits, many logistics companies have encountered bottlenecks in their development. Some small and medium-sized logistics enterprises have changed jobs, closed down and been annexed. How to control logistics cost and improve logistics service efficiency has become the core of the new stage of logistics industry competition. This paper adopts the method of combining theory with practice. Firstly, the paper introduces the related theories of logistics and logistics cost systematically, expounds the composition and characteristics of logistics cost; then, this paper introduces the related theory of cost control, expounds the concept, principle and method of cost control; secondly, On the basis of exploring the current situation of logistics industry management, this paper analyzes the current management situation and existing problems of logistics enterprises under the current environment, and puts forward the necessity of cost control to logistics enterprises. On the basis of analyzing the data of A company's logistics link, this paper puts forward the main problems in each link of A company's logistics activities. Finally, from a scientific point of view, the author puts forward reasonable countermeasures. Only by strengthening the cost control of various logistics links, can the total cost of logistics enterprises be effectively reduced, and the economic benefits and competitive advantages of logistics enterprises be improved. At the same time, it also provides reference for other logistics enterprises to implement cost control.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F259.23;F253.7

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本文編號(hào)：1534929