發(fā)布時(shí)間：2018-01-20 12:06

  本文關(guān)鍵詞： 價(jià)值鏈 物流成本 DW家具企業(yè) 作業(yè)成本法　出處：《重慶理工大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：伴隨著經(jīng)濟(jì)全球化的發(fā)展,企業(yè)之間的競(jìng)爭(zhēng)日益加劇,僅僅依靠傳統(tǒng)的管理模式已經(jīng)不能為企業(yè)提供更多的利潤(rùn)空間。當(dāng)前物流管理已被作為公認(rèn)的“第三利潤(rùn)源”,成為繼“第一利潤(rùn)源”和“第二利潤(rùn)源”之后企業(yè)又一提高利潤(rùn)的源泉。雖然眾多學(xué)者在不斷探索物流成本的理論研究和管理方法,但是企業(yè)真正對(duì)物流管理和物流成本的關(guān)注還比較少,目前還局限在傳統(tǒng)的狹義物流認(rèn)識(shí)階段,沒(méi)能將物流成本的管理應(yīng)用到實(shí)踐中,未意識(shí)到物流成本管理關(guān)系著企業(yè)效益的提高,對(duì)企業(yè)提高市場(chǎng)競(jìng)爭(zhēng)力具有重要意義。鑒于企業(yè)經(jīng)營(yíng)活動(dòng)有眾多物流環(huán)節(jié),每個(gè)環(huán)節(jié)都影響著企業(yè)經(jīng)營(yíng)效率的提高,決定著成本的高低,因此,要求企業(yè)從整個(gè)價(jià)值鏈的角度去規(guī)劃物流成本管理活動(dòng)。在當(dāng)前背景下,結(jié)合DW企業(yè)的實(shí)際情況,對(duì)價(jià)值鏈理論、物流成本理論和作業(yè)成本法理論等相關(guān)理論進(jìn)行研究,為下文分析DW企業(yè)物流成本奠定了理論基礎(chǔ)。通過(guò)對(duì)DW企業(yè)價(jià)值鏈及物流流程介紹,闡述了當(dāng)前DW企業(yè)物流成本的構(gòu)成及物流成本管理的現(xiàn)狀,指出了DW企業(yè)在物流成本管理中存在著物流成本管理范圍狹窄、缺乏對(duì)價(jià)值鏈分析的全局認(rèn)識(shí)、物流成本核算制度不完善和物流管理成本高等問(wèn)題。為核算DW企業(yè)物流成本,構(gòu)建了作業(yè)成本法下的物流成本法核算模型,核算了企業(yè)在訂單處理環(huán)節(jié)、采購(gòu)環(huán)節(jié)、倉(cāng)儲(chǔ)環(huán)節(jié)、裝卸搬運(yùn)環(huán)節(jié)、運(yùn)輸環(huán)節(jié)、質(zhì)量檢驗(yàn)環(huán)節(jié)和包裝環(huán)節(jié)的物流成本,證實(shí)了作業(yè)成本法較傳統(tǒng)成本法核算物流成本更加合理,從物流成本分布和利用率方面展示了物流各環(huán)節(jié)近三年成本管理現(xiàn)狀,通過(guò)對(duì)物流成本的綜合分析,劃分了DW企業(yè)價(jià)值鏈下的增值環(huán)節(jié)與非增值環(huán)節(jié)。最后本文對(duì)案例分析結(jié)果提出建立物流中心,重構(gòu)價(jià)值鏈、優(yōu)化增值作業(yè),降低非增值作業(yè)、合理配置資源,提高資源利用率等控制措施,為保證作業(yè)成本法核算模型的順利實(shí)施,要求DW企業(yè)從強(qiáng)化物流成本的意識(shí)、加強(qiáng)信息化處理建設(shè)、完善物流核算制度和建立物流成本綜合控制體系四個(gè)方面作出保障機(jī)制。本文所提供的思路方法和方案措施,不僅為DW家具企業(yè)也為更多的制造企業(yè)降低物流成本提供了新的途徑。
[Abstract]:With the development of economic globalization, the competition between enterprises is becoming more and more serious. Only relying on the traditional management mode can not provide more profit space for the enterprise. At present, logistics management has been recognized as the "third profit source". After "the first profit source" and "the second profit source", the enterprise has become a source of increasing profit, although many scholars are constantly exploring the theoretical research and management methods of logistics cost. However, the enterprises really pay less attention to logistics management and logistics cost. At present, they are still limited in the traditional narrow sense logistics understanding stage, and have not been able to apply logistics cost management to practice. Do not realize that logistics cost management is related to the improvement of enterprise efficiency, and it is of great significance for enterprises to improve their market competitiveness. In view of the fact that there are many logistics links in the business activities of enterprises. Each link affects the improvement of business efficiency and determines the level of cost. Therefore, enterprises are required to plan logistics cost management activities from the point of view of the whole value chain. Combined with the actual situation of DW enterprises, the value chain theory, logistics cost theory and activity-based costing theory are studied. It lays a theoretical foundation for the following analysis of DW enterprise logistics cost. Through the introduction of DW enterprise value chain and logistics process, this paper expounds the composition of current DW enterprise logistics cost and the current situation of logistics cost management. It is pointed out that there is a narrow scope of logistics cost management in DW enterprises, which lacks the overall understanding of value chain analysis. Logistics cost accounting system is imperfect and logistics management costs are high. In order to calculate the logistics cost of DW enterprises, a logistics cost accounting model based on activity-based costing is constructed, and the order processing link is calculated. The logistics cost of purchasing, warehousing, loading and unloading, transportation, quality inspection and packaging is more reasonable than traditional costing. From the aspect of logistics cost distribution and utilization, the paper shows the current situation of cost management in each link of logistics in the past three years, through the comprehensive analysis of logistics cost. Finally, this paper proposes to establish a logistics center, restructure the value chain, optimize value-added activities, and reduce non-value-added activities. In order to ensure the smooth implementation of Activity-Based costing (ABC) accounting model, DW enterprises should strengthen the awareness of logistics costs and strengthen the construction of information processing in order to ensure the smooth implementation of Activity-Based costing (ABC) accounting model by rational allocation of resources and improvement of resource utilization. Improve the logistics accounting system and the establishment of logistics cost control system four aspects of the protection mechanism. Not only for DW furniture enterprises but also for more manufacturing enterprises to reduce logistics costs to provide a new way.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.88;F406.72

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