文本描述
国内图书分类号:F407.471 学校代码:10213
国际图书分类号:658:005.5密级:公开
工商管理硕士学位论文
A排气系统有限公司物流成本控制研究
硕 士 研究生: 苗生杰
导师: 程巧莲副教授
申 请学 位: 工商管理硕士
所 在单 位: 哈尔滨艾瑞汽车排气
系统有限公司
答辩日期: 2018年3月
授予学位单位: 哈尔滨工业大学
Classified Index: F407.471
U.D.C.: 658:005.5
A Dissertation for the Degree of MBA
RESEARCH ON LOGISTICS COST
CONTRAL OF A EXHAUST SYSTEMS
COMPANY
Candidate:Miao Shengjie
Supervisor:Associate Prof. Cheng Qiaolian
Academic Degree Applied for: MBA
Affiliation:Harbin Airui Automotive Exhaust
Systems Co., Ltd
Date of Defense:March, 2018
Degree-Offering-Institution: Harbin Institute of Technology
哈尔滨工业大学工商管理硕士学位论文
- I -
摘要
随着近年来中国经济水平的不断增长,汽车成为居家生活的必须品,截
至2016年末,我国民用汽车保有量为19440万辆,汽车行业成为中国经济发
展的重要支柱型产业。虽然汽车销量在中国仍在不断提升,但汽车价格日趋
透明化并有下降趋势,所以行业间竞争日益激烈,各汽车厂商之间的价格战
在所难免,既要保证产品质量,又要控制产品成本,因此成本控制成为汽车
企业面临的难题,其中物流成本是继制造成本后的第二大成本,被称为企业
的“第三利润源泉”,所以物流成本的控制对于汽车制造行业而言,能够起
到提升企业效益和竞争力的重大的作用
笔者在本课题的研究中,首先阐述了本课题研究背景、目的与意义,对
现有研究成果进行梳理,基于物流成本控制的方法,阐述了课题的研究思路
和结构;其次以A公司为研究对象,介绍A公司的基本情况,并采用鱼骨图,
从人工、运输、仓储、包装角度分析了A排气系统有限公司物流成本过高的
原因,认为A排气系统有限公司的管理意识不足、规划管理不到位、包装运
输管控较低、可追溯性管理不严谨是造成物流成本过高的主要原因;针对A
公司物流成本过高的原因,认为成立供应链管理部门、使用作业成本法进行
物流成本核算、包装方案调整、选址规划调整、条码系统上线等能够对物流
成本进行有效控制;最后为保证整改方案顺利实施,提出了建立相关规章制
度来明确各部门及岗位职责,做到对物流成本管控的无缝连接,并采用绩效
考核等实施保障措施
本文将采用文献调查法、实地考察法、数据分析法进行研究,提出了针
对A排气系统有限公司物流成本问题的解决方案,以期为我国的汽车制造企
业提供借鉴和指导作用
关键词:物流成本控制;作业成本法;物流规划;条码系统
哈尔滨工业大学工商管理硕士学位论文
- II -
Abstract
In recent years, as the continual growth of Chinese economy, automobile has
become the necessity of Chinese people’s home life. By the end of 2016, the
automobile ownership of civilian vehicle in our country had been up to
194,400,000, and at the same time, automobile industry had been regarded as the
crucial underpinning of China’s economic development. Contrarily, despite the
currently constant increasing of sales quantity, the automobile price in China is
gradually transparent and presents the falling tendency. Hence, the industry
competition has become increasingly fierce. The price war among automobile
manufacturers is definitely unavoidable. They need both ensure the quality of the
products and control the cost. In short, costing management has been the key
challenge confronted by automobile enterprises. Primarily, logistics cost, named
‘The Third Profit Source’, is now the second largest cost, following the
manufacturing cost. Therefore, the control of logistics cost play an important role
in improving the efficiency and competitiveness of the enterprise for the
automobile manufacturing industry.
In the study of this topic, the author states the background of the study,
including purpose and significance, and defines the current achievement in this
field. Based on the method of logistics cost control, the author explains the
structure and the clues of the study. On the other hand, regarding company A as
an example, the author introduced the current status of performance. By using
Fishbone diagram, this article analyses the reasons of the excessively high
logistics cost in A Exhaust System Co., Ltd. from the angle of manual,
transportation, storage and packaging. The author considers that the main reasons
for the excessive logistics cost are inadequate management consciousness,
inadequate planning management, low packaging and transportation control, and
traceability management. For the reason of high cost of logistics in A company ,
the author considers the data of factory-location planning adjustment, and bar
code system, and the improvement of automatic degree can likewise rationally
assist in controlling the logistics cost of A Co., Ltd. At last, in order to ensure the
effect after optimization implementation, the paper suggests A company establish。