本文關(guān)鍵詞：基于EVA-ABC的匯佳公司物流成本核算與評價研究　出處：《中南大學》2013年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 匯佳公司 物流成本 核算 評價

【摘要】：摘要：近年來,我國中小型連鎖超市企業(yè)發(fā)展迅速,但隨著沃爾瑪、家樂福等國際大型連鎖超市的擴張；中國本土連鎖超市受到了巨大的沖擊。本土連鎖超市與國際大型連鎖超市相比劣勢之一就在于物流成本居高不下,因此越來越多的本土企業(yè)意識到物流作為“第三利潤源泉”的重要性。對于我國中小型連鎖超市企業(yè)來講,目前企業(yè)物流成本管理的基礎(chǔ)和難題就是：如何通過物流成本核算和成本績效評價找出企業(yè)物流關(guān)鍵作業(yè)并進行改進。 本文首先對物流成本核算和績效評價的相關(guān)理論方法進行了梳理,選取匯佳連鎖超市有限責任公司為研究對象,分析匯佳公司當前的物流成本管理現(xiàn)狀及問題,針對這些問題,提出了運用EVA-ABC的物流成本核算與績效評價為工具,找出企業(yè)物流關(guān)鍵作業(yè)的解決思路。接著,將資本機會成本納入物流成本核算范圍,運用EVA-ABC方法對匯佳公司物流成本進行全面核算,分析企業(yè)物流成本的構(gòu)成情況。然后,運用模糊層次分析法對企業(yè)物流成本績效進行評價,將企業(yè)物流成本核算結(jié)果與績效評價相結(jié)合,從作業(yè)層次的角度得出匯佳公司當前階段物流關(guān)鍵作業(yè)是運輸作業(yè)和倉儲作業(yè)。最后,為企業(yè)的運輸作業(yè)和倉儲作業(yè)提出了相應改進建議并對改進后進行了效益分析。
[Abstract]:Abstract: in recent years, small and medium-sized supermarket chain enterprises in China have developed rapidly, but with the expansion of Wal-Mart, Carrefour and other international large chain supermarkets; China's local supermarket chain has suffered a huge impact. Compared with the international supermarket chain, one of the disadvantages of the local supermarket chain is the high cost of logistics. Therefore, more and more local enterprises realize the importance of logistics as "the third profit source". At present, the basic and difficult problem of logistics cost management is how to find out and improve the key activities of enterprise logistics through logistics cost accounting and cost performance evaluation. In this paper, the logistics cost accounting and performance evaluation of the relevant theoretical methods were combed, select Huijia supermarket limited liability company as the research object. This paper analyzes the current situation and problems of logistics cost management in Huijia Company. Aiming at these problems, the paper puts forward the logistics cost accounting and performance evaluation using EVA-ABC as a tool. Find out the solution of key logistics activities. Then, the cost of capital opportunities into the scope of logistics cost accounting, using the EVA-ABC method of Huijia company logistics costs for comprehensive accounting. Then, using fuzzy analytic hierarchy process to evaluate enterprise logistics cost performance, combining the results of enterprise logistics cost accounting with performance evaluation. From the point of view of operational level, the key logistics operations of Huijia Company at present are transportation operations and warehousing operations. Finally. This paper puts forward the corresponding improvement suggestions for the transportation operation and warehousing operation of the enterprise and analyzes the benefit after the improvement.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F721;F715.5

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本文編號：1388931