本文選題：綠健乳業(yè)　切入點：物流成本管理　出處：《南京理工大學(xué)》2014年碩士論文

【摘要】：隨著經(jīng)濟(jì)的發(fā)展,我國很多企業(yè)認(rèn)識到了物流成本管理的重要性。降低物流成本,提高經(jīng)濟(jì)效益成為當(dāng)下企業(yè)發(fā)張壯大自己的重要目標(biāo)之一。與國外發(fā)達(dá)國家相比,我國乳制品的物流成本居高不下,管理水平比較落后。乳制品配送中心是乳業(yè)行業(yè)中最重要的部門。乳制品配送中心在物流活動中對乳制品進(jìn)行搬運、裝卸、存儲的頻率較高,配送中心物流成本相當(dāng)?shù)貜?fù)雜,連產(chǎn)品的加工和包裝都是非常專業(yè)的。由于我國乳制品配送中心起步較晚,大部分企業(yè)運用的是傳統(tǒng)的成本核算方法,然而這種核算方法沒有把物流成本相關(guān)費用具體的列出來,而是把大部分物流成本費用都?xì)w算到相關(guān)的生產(chǎn)和銷售部門,造成了物流成本數(shù)據(jù)不真實,嚴(yán)重影響了企業(yè)的判斷力,阻礙了物流業(yè)的發(fā)展。在對綠健乳業(yè)有限公司進(jìn)行物流成本調(diào)查時,發(fā)現(xiàn)物流成本管理方面存在一些問題,并提出了改進(jìn)的對策。對綠健乳業(yè)有限公司配送中心運用作業(yè)成本法的適用性、可行性和必然性進(jìn)行了深入的研究和分析。文章首先介紹了研究本文的背景和選題的意義,分別對國外、國內(nèi)的物流成本研究狀況進(jìn)行了了解和分析：介紹了配送中心、配送中心物流成本管理以及物流成本的計算方法等理論方面的知識；其次,對綠健乳業(yè)有限公司及其物流活動整體情況進(jìn)行了全面的調(diào)研,探討了綠健乳業(yè)有限公司配送中心在物流成本管理中存在的問題,分析了綠健乳業(yè)公司配送中心運用作業(yè)成本計算法可行性,提出了綠健乳業(yè)有限公司配送中心物流成本的管理思路,進(jìn)一步完善了其物流成本的控制策略。
[Abstract]:With the development of economy, many enterprises in our country have realized the importance of logistics cost management. The logistics cost of dairy products in our country is high, and the management level is relatively backward. The dairy distribution center is the most important department in the dairy industry. The dairy distribution center carries on the handling, loading and unloading and storing frequency of the dairy products in the logistics activities. The logistics costs of distribution centers are quite complex, and even the processing and packaging of products are very professional. Because of the late start of dairy distribution centers in China, most enterprises use traditional cost accounting methods. However, this kind of accounting method does not list the logistics cost related expenses concretely, but assigns most of the logistics cost expenses to the relevant production and sales department, which causes the logistics cost data to be untrue. This has seriously affected the judgment of enterprises and hindered the development of the logistics industry. In the investigation of the logistics costs of Lujian Dairy Co., Ltd., it was found that there are some problems in the management of logistics costs. The applicability, feasibility and inevitability of using activity-based costing in the distribution center of Lujian Dairy Co., Ltd. are studied and analyzed. Firstly, the paper introduces the background of the research and the significance of selecting the topic. The research status of logistics cost at home and abroad is analyzed. The theoretical knowledge of distribution center, logistics cost management and logistics cost calculation method are introduced. Secondly, The overall situation of Lujian Dairy Co., Ltd. and its logistics activities are investigated, and the problems in logistics cost management in the distribution center of Lujian Dairy Co., Ltd are discussed. This paper analyzes the feasibility of using activity-based cost calculation method in distribution center of Lujian Dairy Co., Ltd., puts forward the management thought of logistics cost of Distribution Center of Lujian Dairy Co., Ltd., and further consummates the control strategy of logistics cost of Lujian Dairy Co., Ltd.
【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.82;F252;F406.72
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本文編號：1665798