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MBA硕士毕业论文_B公司物流成本控制研究DOC

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文本描述
物流在当今社会高速发展下已成为各个企业不能忽视的重要环节。而物流成本对 企业的影响也变得尤为重要。许多企业都在摸索如何实现物流成本控制,所以我们需 要研究物流成本如何控制的方法来更好的促进我们企业的发展。本文以 B 公司为对 象,结合在校期间所学知识,利用作业成本法对其物流成本展开研究,帮助其实现进 一步发展,对加快企业的物流合理化进程有着非常重要的意义。 本文首先介绍了选题的背景与意义,重点阐述了物流成本、物流成本控制以及作 业成本法等理论知识。深刻分析研究了 B 公司物流成本控制现存问题及采取有效方法 给予解决。构建出一个比较完善的物流成本管控研究内容,建立作业成本法的产品生 产物流运营控制系统,将该系统应用于 B 公司物流成本控制中开展了 B 公司的物流成 本控制改进设计的研究。从产品形成过程入手,根据公司自身的特点,采取灵活的产 品生产及物流成本控制改进方法。完成了 B 公司物流成本控制改进设计的实施及保障 措施。推进了 B 公司物流成本管控进度和专业化实施方法和保障手段。 文中结合公司现阶段需求和未来发展,针对性地提出了 B 公司可采用的物流成本 管控方法,对 B 公司的成本控制提出管控策略并结合实践,能在实施后给该公司带来 经济效益,提高公司竞争力,来降低物流的总成本,提高企业的利润。希望本项研究 能帮助其他企业进行物流成本控制。 关键词,物流,管理,成本控制,作业成本法,成本核算III ABSTRACT With the development of world economy and market competition, logistics has become the main source of profit for enterprises.Many enterprises have realized that logistics cost control is of great significance to the development of enterprises.This paper takes company B as the object, combines the knowledge learned in school, USES ABC to study its logistics cost, and helps it to achieve further development, which is of great significance to accelerate the logistics rationalization process of enterprises. This paper first introduces the background and significance of the topic, focusing on the logistics cost, logistics cost control and activity-based costing and other theoretical knowledge.This paper deeply analyzes and studies the existing problems of logistics cost control of B company and adopts effective methods to solve them.Build a relatively complete research content of logistics cost control, establish ABS product production logistics operation control system, and apply the system to B company's logistics cost control to carry out the research on B company's logistics cost control improvement design.From the product formation process, according to the company's own characteristics, adopt flexible product production and logistics cost control improvement methodspleted B company logistics cost control improvement design implementation and safeguard measures.The progress of logistics cost control and the professional implementation methods and guarantee means of B company were promoted. Combined with company demand and future development at present stage, puts forward the company B can use the method of controlling logistics cost, the cost control of the company B control strategy is proposed and combined with the practice, to bring to the company after the implementation of economic benefits, enhance the competitiveness of the company, in order to reduce the total cost of logistics, improve the profit of enterprises.It is hoped that this study can help other enterprises to control logistics costs. Keywords: Logistics, Management, Cost control, Activity-based costing, Cost accountingV 目录 摘要........................................................................................................................................ I ABSTRACT..........................................................................................................................II 目录......................................................................................................................................III 第一章 导论......................................................................................................................1 1.1 研究背景及意义..................................................................................................1 1.1.1 研究背景....................................................................................................1 1.1.2 研究意义....................................................................................................2 1.2 研究思路及方法..................................................................................................3 1.2.1 研究思路....................................................................................................3 1.2.2 研究方法....................................................................................................3 1.3 研究内容及框架..................................................................................................3 1.3.1 研究内容....................................................................................................4 1.3.2 研究框架....................................................................................................4 1.4 本文的贡献..........................................................................................................6 第二章 相关研究综述......................................................................................................7 2.1 物流成本控制的概念及理论定义......................................................................7 2.1.1 物流及物流成本的概念及定义................................................................7 2.1.2 物流成本控制理论....................................................................................8 2.1.3 物流成本控制系统....................................................................................9 2.2 物流成本控制的内容........................................................................................10 2.2.1 物流公司成本控制..................................................................................10 2.2.2 作业成本法(ABC)................................................................................10 2.2.3 作业成本法的优势..................................................................................11 2.3 物流成本控制分析方法....................................................................................13 2.3.1 物流成本控制分析..................................................................................13 2.3.2 物流成本控制..........................................................................................15 2.3.3 物流公司的成本控制..............................................................................15 2.4 国内外研究者研究............................................................................................16 2.5 简要评论............................................................................................................17 第三章 B 公司物流成本控制现存问题分析.................................................................19西北大学硕士学位论文 VI 3.1 B 公司简介.........................................................................................................19 3.2 B 公司物流成本控制现状.................................................................................20 3.2.1 B 公司物流现状.......................................................................................20 3.2.2 B 公司物流成本控制现状.......................................................................21 3.3 B 公司物流成本管控现存问题分析.................................................................22 3.3.1 B 公司网络信息管理技术落后和缺位...................................................22 3.3.2 B 公司忽略供应链物流成本控制...........................................................22 3.3.3 B 公司物流成本控制方式不匹配...........................................................22 3.4 B 公司物流成本控制现存问题的原因.............................................................23 3.4.1 B 公司物流成本控制的模式落后...........................................................23 3.4.2 B 公司物流成本控制的体系不完善.......................................................23 3.4.3 B 公司物流成本控制的制度不完善.................