本文選題：量本利分析 + “互聯(lián)網(wǎng)+物流”��； 參考：《廣西大學(xué)》2017年碩士論文

【摘要】：隨著互聯(lián)網(wǎng)技術(shù)在世界范圍內(nèi)的普及使用,它改變了人們的生活習(xí)慣,改變著各行各業(yè)的經(jīng)營(yíng)運(yùn)作模式。互聯(lián)網(wǎng)實(shí)現(xiàn)全球資源共享,可以不受時(shí)空限制,最大限度的節(jié)省交易成本,提高時(shí)效等優(yōu)勢(shì),滿(mǎn)足了人民對(duì)速度和體驗(yàn)的雙重需求。同時(shí)電子商務(wù)的快速發(fā)展使得物流市場(chǎng)將要迎來(lái)的重大商機(jī),促使傳統(tǒng)物流企業(yè)要在互聯(lián)網(wǎng)時(shí)代求得生存和發(fā)展,必須適應(yīng)時(shí)代的潮流,運(yùn)用互聯(lián)網(wǎng)技術(shù),全面推行信息化,實(shí)現(xiàn)智慧物流。因此新的商業(yè)運(yùn)作模式“互聯(lián)網(wǎng)十物流”也就應(yīng)勢(shì)而生。2015年9月,國(guó)務(wù)院商務(wù)部頒發(fā)了《關(guān)于智慧物流配送體系建設(shè)的實(shí)施意見(jiàn)》,它為“互聯(lián)網(wǎng)十物流”行業(yè)的發(fā)展指明了方向,同時(shí)也指出了智慧物流配送體系是一種以互聯(lián)網(wǎng)技術(shù)基礎(chǔ),采用物聯(lián)網(wǎng)、云計(jì)算、大數(shù)據(jù)等先進(jìn)信息技術(shù)為支撐的現(xiàn)代綜合性物流系統(tǒng)。它既是電子商務(wù)發(fā)展的重要支撐,又是今后物流業(yè)發(fā)展的趨勢(shì)�！盎ヂ�(lián)網(wǎng)+”因素的注入,使得物流企業(yè)的競(jìng)爭(zhēng)范圍也發(fā)生了變化,由以前傳統(tǒng)的價(jià)格競(jìng)爭(zhēng)轉(zhuǎn)變?yōu)楝F(xiàn)在的企業(yè)核心價(jià)值競(jìng)爭(zhēng),使企業(yè)產(chǎn)生了新的核心價(jià)值和盈利模式。新元素“互聯(lián)網(wǎng)+”的注入,扭曲了新型物流企業(yè)的成本信息,致使企業(yè)在管理過(guò)程中因使用傳統(tǒng)的量本利分析方法和模型,造成經(jīng)營(yíng)決策中失敗,利潤(rùn)預(yù)測(cè)中失真,成本管控點(diǎn)出現(xiàn)偏差。由此可知傳統(tǒng)的本量利分析方法和模型已經(jīng)無(wú)法在日益激烈的市場(chǎng)競(jìng)爭(zhēng)環(huán)境中滿(mǎn)足“互聯(lián)網(wǎng)+物流”企業(yè)的發(fā)展需要。新的商業(yè)模式以及盈利模式,都對(duì)本量利分析方法和模型為企業(yè)的經(jīng)營(yíng)決策、利潤(rùn)預(yù)測(cè)以及成本管控等提供的有用的價(jià)值信息有了新的要求。對(duì)此本文以ZHD平臺(tái)公司為例,對(duì)其收入節(jié)點(diǎn)、成本范圍等進(jìn)行研究分析,剖析引出“互聯(lián)網(wǎng)+物流”企業(yè)的收入和成本特性,劃分出企業(yè)的固定成本和變動(dòng)成本。再根據(jù)“互聯(lián)網(wǎng)+物流”企業(yè)盈利模式的特性,在傳統(tǒng)的量本利分析模型的基礎(chǔ)上引入經(jīng)濟(jì)學(xué)的規(guī)模經(jīng)濟(jì)理論以及模糊數(shù)學(xué)理論進(jìn)行了分析,通過(guò)對(duì)量本利分析模型在分撥中心進(jìn)行經(jīng)營(yíng)決策、成本管控和籌建或者擴(kuò)建分撥中心的利潤(rùn)預(yù)測(cè)中的應(yīng)用,解決了如何進(jìn)行成本管控,采用怎樣的招商政策,籌建或者擴(kuò)建分撥中心的情況下,業(yè)務(wù)量達(dá)到怎樣的水平可以保本,進(jìn)而從該分撥中心抗市場(chǎng)風(fēng)險(xiǎn)能力上說(shuō)明,在財(cái)務(wù)上是否可行,以及協(xié)助企業(yè)有目標(biāo)的探求降低成本和提高利潤(rùn)的途徑。本文旨在啟示“互聯(lián)網(wǎng)+物流”企業(yè)如何根據(jù)企業(yè)本身的成本特性以及盈利特性,有效地運(yùn)用量本利分析方法和模型來(lái)對(duì)企業(yè)的經(jīng)營(yíng)決策、利潤(rùn)預(yù)測(cè)以及成本管控等進(jìn)行有效的管理,以便提升整體財(cái)務(wù)管理水平,充分發(fā)揮財(cái)務(wù)管理在企業(yè)發(fā)展中的核心地位。
[Abstract]:With the popularization of Internet technology in the world, it has changed people's living habits and the operation mode of various industries. The Internet realizes the global resource sharing, can not be restricted by the time and space, saves the transaction cost to the maximum extent, enhances the limitation and so on superiority, has satisfied the people to the speed and the experience dual demand. At the same time, with the rapid development of electronic commerce, the logistics market will ushered in a major business opportunity. In order to survive and develop in the Internet era, traditional logistics enterprises must adapt to the trend of the times, apply Internet technology, and implement information technology in an all-round way. The realization of intelligent logistics. So a new business model, "Internet 10 Logistics," should emerge. In September 2015, The Ministry of Commerce of the State Council issued the "opinions on the implementation of the Intelligent Logistics Distribution system", which pointed out the direction for the development of the "Internet Ten Logistics" industry, and also pointed out that the intelligent logistics distribution system is a technological foundation based on the Internet. Using the Internet of things, cloud computing, big data and other advanced information technology for the support of modern integrated logistics system. It is not only the important support of the development of e-commerce, but also the trend of the development of logistics industry in the future. With the injection of "Internet" factor, the scope of competition of logistics enterprises has also changed, from the traditional price competition to the current core value competition of enterprises, so that enterprises have a new core value and profit model. The injection of the new element "Internet" distorts the cost information of the new logistics enterprise, and causes the enterprise to use the traditional quantitative cost-benefit analysis method and model in the management process, resulting in the failure in the operation decision and the distortion in the profit forecast. Cost control point deviation. Therefore, the traditional cost-profit analysis method and model can not meet the development needs of "Internet logistics" enterprises in the increasingly fierce market competition environment. Both the new business model and the profit model have new requirements for the useful value information provided by the cost-profit analysis method and model for the enterprise's management decision, profit forecast and cost control. This paper takes the ZHD platform company as an example, studies and analyzes its revenue node, cost range and so on, analyzes and draws out the income and cost characteristic of "Internet logistics" enterprise, divides the fixed cost and the variable cost of the enterprise. According to the characteristics of the profit model of "Internet logistics", the paper introduces the scale economy theory of economics and fuzzy mathematics theory on the basis of the traditional quantitative cost-benefit analysis model. Through the application of the quantitative cost-benefit analysis model in the management decision, cost control and profit forecasting of the distribution center, how to control the cost and what kind of investment policy are adopted are solved. Under the circumstances of planning for the establishment or expansion of the distribution center, what level of business volume can be achieved to protect the capital, and then, from the ability of the distribution center to resist market risks, whether it is financially feasible or not, And assist enterprises to explore ways to reduce costs and increase profits. The purpose of this paper is to enlighten the enterprises of "Internet logistics" how to use the quantitative cost-benefit analysis method and model to make business decisions effectively according to the cost characteristics and profit characteristics of the enterprises themselves. In order to improve the overall level of financial management and give full play to the core position of financial management in the development of enterprises, profit forecasting and cost control are effectively managed.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F259.2;F49

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