【摘要】：隨著現(xiàn)代科學(xué)技術(shù)的進(jìn)步和世界經(jīng)濟(jì)的快速發(fā)展，物流業(yè)作為國(guó)民經(jīng)濟(jì)中一個(gè)新興的行業(yè)，正在全世界范圍內(nèi)飛速發(fā)展。物流業(yè)在國(guó)際上被認(rèn)為是國(guó)民經(jīng)濟(jì)發(fā)展的基礎(chǔ)產(chǎn)業(yè)，其發(fā)展程度己成為衡量一個(gè)國(guó)家現(xiàn)代化程度和綜合國(guó)力的重要標(biāo)志之一。進(jìn)入21世紀(jì)以來(lái)，中國(guó)物流業(yè)得到了較快的發(fā)展，物流業(yè)已經(jīng)成為國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè)之一，被稱作“第三方利潤(rùn)源”，是促進(jìn)國(guó)民經(jīng)濟(jì)增長(zhǎng)的重要途徑。2010年全國(guó)社會(huì)物流總額125.4萬(wàn)億元，按可比價(jià)格計(jì)算，同比增長(zhǎng)15%，增幅比上年提高3.7個(gè)百分點(diǎn)；2010年社會(huì)物流總額與GDP相比的物流需求系數(shù)為3.2，即表示目前我國(guó)每單位GDP產(chǎn)出需要3.2個(gè)單位的物流總額來(lái)支持；社會(huì)物流總額增長(zhǎng)與GDP增長(zhǎng)的彈性系數(shù)為1.46，表明在宏觀經(jīng)濟(jì)整體向好的情況下，社會(huì)經(jīng)濟(jì)發(fā)展對(duì)物流的需求呈加速增長(zhǎng)態(tài)勢(shì)。 然而我國(guó)的物流業(yè)發(fā)展起步較晚，市場(chǎng)發(fā)育的早期利潤(rùn)空間很大，物流企業(yè)很容易滿足于粗線條的管理，缺少重視細(xì)節(jié)的意識(shí)。伴隨著全球經(jīng)濟(jì)一體化的快速發(fā)展，我國(guó)的市場(chǎng)化程度越來(lái)越高，物流企業(yè)間的競(jìng)爭(zhēng)日趨激烈。物流企業(yè)要在整個(gè)行業(yè)中立于不敗之地，必須提高自身的競(jìng)爭(zhēng)力。物流企業(yè)能否走低成本戰(zhàn)略來(lái)增加利潤(rùn)，成為提高競(jìng)爭(zhēng)力的關(guān)鍵。我國(guó)物流企業(yè)在成本管理過(guò)程中出現(xiàn)了許多問(wèn)題，其中最主要的問(wèn)題是：一是許多物流企業(yè)仍采用傳統(tǒng)成本核算方法。傳統(tǒng)成本核算方法固有的局限性已不能滿足現(xiàn)代物流企業(yè)成本管理的需求，其計(jì)算出的成本信息嚴(yán)重失真，不能準(zhǔn)確地計(jì)算出每一作業(yè)或服務(wù)產(chǎn)生的成本，不能為企業(yè)經(jīng)營(yíng)管理決策提供客觀真實(shí)的依據(jù)；二是物流企業(yè)在運(yùn)輸、倉(cāng)儲(chǔ)、裝卸搬運(yùn)、配送、包裝、流通加工、信息服務(wù)等各個(gè)作業(yè)過(guò)程中，沒(méi)有對(duì)成本實(shí)施精細(xì)化的管理，成本管理工作比較粗放，不能有效地降低物流企業(yè)的成本。 本文將作業(yè)成本法的相關(guān)理論和精細(xì)化管理的思想做合理的嫁接，引入到物流企業(yè)成本管理之中，在對(duì)作業(yè)成本法和精細(xì)化管理相關(guān)理論綜述基礎(chǔ)上，闡述了精細(xì)化管理、物流企業(yè)成本精細(xì)化管理等概念，分析了我國(guó)物流企業(yè)成本管理的現(xiàn)狀和存在的問(wèn)題，在借鑒國(guó)際物流企業(yè)經(jīng)驗(yàn)的基礎(chǔ)上，結(jié)合我國(guó)物流企業(yè)的特點(diǎn)，構(gòu)建了一個(gè)組織機(jī)構(gòu)健全、管理制度完善、管理措施實(shí)施到位、突出成本預(yù)算，成本過(guò)程管理和成本考核的基于作業(yè)成本法的物流企業(yè)成本精細(xì)化管理體系；并且以實(shí)例進(jìn)行分析，在此基礎(chǔ)上提出了我國(guó)物流企業(yè)實(shí)施成本精細(xì)化管理的針對(duì)性策略。
[Abstract]:With the progress of modern science and technology and the rapid development of the world economy, the logistics industry, as a new industry in the national economy, is developing rapidly all over the world. Logistics industry is considered to be the basic industry of national economy development in the world, and its development degree has become one of the important symbols to measure a country's modernization degree and comprehensive national strength. Since the beginning of the 21st century, China's logistics industry has developed rapidly, and it has become one of the pillar industries of the national economy, which is called the "third-party profit source". It is an important way to promote the growth of the national economy. In 2010, the total amount of social logistics in the whole country was 125.4 trillion yuan, an increase of 15 percentage points over the previous year, calculated at comparable prices, an increase of 3.7 percentage points over the previous year; In 2010, compared with GDP, the logistics demand coefficient of total social logistics is 3.2, which means that China needs 3.2 units of logistics to support each unit of GDP output at present. The elastic coefficient between the total growth of social logistics and the growth of GDP is 1.46, which indicates that the demand for logistics in the development of social economy is increasing rapidly under the condition of the overall improvement of macro-economy. However, the logistics industry in our country started relatively late, the early profit space of the market development is very large, the logistics enterprise is easily satisfied with the rough management, and lacks the consciousness of paying attention to the details. With the rapid development of global economic integration, the degree of marketization in China is becoming higher and higher, and the competition among logistics enterprises is becoming increasingly fierce. Logistics enterprises must improve their competitiveness if they want to be invincible in the whole industry. Logistics enterprises can reduce cost strategy to increase profits, become the key to improve competitiveness. There are many problems in the process of cost management of logistics enterprises in China. The main problems are as follows: first, many logistics enterprises still adopt traditional cost accounting methods. The inherent limitations of the traditional cost accounting method can not meet the needs of modern logistics enterprises' cost management. The cost information calculated by it is seriously distorted, and the cost generated by each operation or service can not be accurately calculated. It can not provide objective and true basis for enterprise management decision; Second, logistics enterprises in the transportation, warehousing, handling, distribution, packaging, circulation processing, information services and other operations, there is no detailed cost management, cost management work is relatively extensive, Can not effectively reduce the cost of logistics enterprises. In this paper, the relevant theory of activity-based costing and the idea of fine management are reasonably grafted into the cost management of logistics enterprises. On the basis of summarizing the relevant theories of activity-based costing and fine management, this paper expounds the refined management. This paper analyzes the current situation and existing problems of cost management of logistics enterprises in China, based on the experience of international logistics enterprises, combines the characteristics of logistics enterprises in our country. A detailed cost management system of logistics enterprises based on activity-based costing is constructed, which includes perfect organization, perfect management system, perfect management measures, outstanding cost budget, cost process management and cost assessment. On the basis of the analysis of examples, this paper puts forward the targeted strategy of implementing cost refinement management in Chinese logistics enterprises.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F259.2

【引證文獻(xiàn)】

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相關(guān)碩士學(xué)位論文 前2條

1 何宏聲;服裝企業(yè)成本精細(xì)化管理問(wèn)題研究[D];廣西大學(xué);2016年

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本文編號(hào)：2326975