I 摘要 物流业是集运输、加工、配送、仓储等业务为一体的综合型服务业，作为国民经 济发展的新兴产业，受到业内外不少学者的关注，近年来物流业快速发展，物流公司 数量迅速增加，然而每年增长的物流成本已是限制物流公司持续发展的最为重要的因 素。而物流运输是物流业务中特别重要的环节，运输成本在物流成本中的占比较高， 控制运输成本是推动物流公司持续发展重要措施。物流运输成本有很多相关的影响因 素，而且这些因素的关系比较复杂，物流公司对运输成本控制工作面临着较大的难度， 本文旨在分析物流运输成本控制的关键问题，设计切实可行的优化方案及保障措施， 通过论文的研究结果，为物流运输企业提供运输成本控制方案的借鉴与参考，在运输 成本控制方面获得更多的实践指导，同时捋顺内部管理体系，逐步向运输过程透明化、 信息化，服务过程标准化、市场化转型，提升物流运输企业经营效益及市场竞争力。 本论文首先梳理了物流运输成本控制相关的国内外研究成果，界定了相关的概念， 阐述了物流运输成本控制相关理论；其次分析了JXD物流公司运输成本控制现状，介 绍了JXD物流公司简介及物流运输成本控制情况，通过对JXD物流公司运输成本控制 情况调研，发现路线规划不合理、运输过程管控粗放、信息共享不及时等问题；并针 对问题发生的原因进行分析，提出强化专业技能，优化路线设计、运输过程精细化控 制、优化内部管理机制等优化方案；针对JXD物流公司优化方案的实施，提出完善成 本控制体系、全员树立成本控制意识、选取高效的运输工具及路线、建立运输管理系 统等保障措施。 精细化成本控制是物流运输企业提升市场竞争力的有力支撑，为了应对市场竞争 需求，必须提高物流运输成本控制水平，论文提出的物流运输成本精细化控制方案、 车辆技术管理方案、单车核算方案，对物流运输企业控制运输成本，提升经营效益具 有重要的参考价值，对物流公司运输成本的标准化、精细化管控具有很强的指导及应 用价值。 关键词：物流公司；运输成本；控制 ABSTRACT III ABSTRACT The logistics industry is a comprehensive service industry integrating transportation, processing, distribution, storage and other businesses. As a new industry of national economic development, it has attracted the attention of many scholars inside and outside the industry. In recent years, the logistics industry has developed rapidly, and the number of logistics companies has increased rapidly. However, the annual growth of logistics costs has been the most important factor limiting the sustainable development of logistics companies. Logistics transportation is a very important part of logistics business. Transportation cost accounts for a relatively high proportion of logistics cost. Controlling transportation cost is an important measure to promote the sustainable development of logistics companies. Logistics transportation cost has many related factors, and the relationship between these factors is complex. Logistics companies are faced with great difficulties in the control of transportation cost. This paper aims to analyze the key issues of logistics transportation cost control, design feasible optimization schemes and guarantee measures, and provide logistics transportation enterprises with transportation cost control methods through the research results of this paper With reference to the case, we can get more practical guidance in the aspect of transportation cost control, straighten out the internal management system, gradually transform to transparence and informatization of transportation process, standardization and marketization of service process, and improve the operation efficiency and market competitiveness of logistics and transportation enterprises. This paper first combs the domestic and foreign research results related to the logistics transportation cost control, defines the relevant thoughts, and expounds the relevant theories of the logistics transportation cost control; secondly, it analyzes the status quo of the transportation cost control of JXD logistics company, introduces the introduction of JXD logistics company and the situation of the logistics transportation cost control, and finds the route through the investigation of the transportation cost control of JXD logistics company Problems such as unreasonable planning, extensive management and control of transportation process, and untimely information sharing are analyzed. Optimization schemes such as strengthening professional skills, optimizing route design, refined control of transportation process, and optimizing internal management mechanism are proposed. For the implementation of optimization scheme of JXD logistics company, cost control system is proposed to be improved, and cost control idea is set up by all staff Identify and select 西北农林科技大学硕士学位论文 IV efficient means and routes of transportation, establish transportation management system and other safeguard measures. Refined cost control is a powerful support for logistics transportation enterprises to enhance their market competitiveness. In order to meet the market competition demand, it is necessary to improve the level of logistics transportation cost control. The refined control scheme of logistics transportation cost, vehicle technology management scheme and single vehicle accounting scheme proposed in this paper are important reference prices for logistics transportation enterprises to control transportation cost and improve operation efficiency Value, which has a strong guidance and application value for the standardized and refined management and control of transportation cost of logistics companies. Keywords: Logistics company;Transportation cost;Control 目 录 5 目 录 摘要 ........... I ABSTRACT .II 第一章 导论 1 1.1 研究背景 ...................... 1 1.2 研究目的和意义 .......... 1 1.2.1 研究目的 ........... 1 1.2.2 研究意义 ........... 2 1.3 国内外研究综述 .......... 2 1.3.1 国外研究综述 ... 2 1.3.2 国内研究综述 ... 4 1.3.3 文献评述 ........... 6 1.4 研究思路与方法 .......... 6 1.4.1 研究思路及框架结构 ...................... 6 1.4.2 研究方法 ........... 8 1.5 论文的创新点 .............. 8 第二章 运输成本控制相关理论 .............................. 9 2.1运输成本的概念与组成 .............................. 9 2.1.1运输成本的概念 9 2.1.2运输成本的组成 ............................. 11 2.2运输成本控制的概念与特点 .................... 11 2.2.1运输成本控制的概念 ..................... 11 2.2.2运输成本控制的特点 ..................... 12 2.3相关成本控制理论基础 ............................ 13 2.3.1作业成本管理理论 ......................... 13 2.3.2交易成本管理理论 ......................... 13 2.3.3效益背反管理理论 ......................... 13 2.3.4目标成本管理理论 ......................... 14 2.4运输成本控制内容与方法 ........................ 14 2.4.1运输成本控制内容 ......................... 14 2.4.2运输成本控制方法 ......................... 14 第三章 JXD物流公司运输成本控制现状 ............. 17 3.1 JXD物流公司简介 ..... 17 3.1.1 JXD物流公司历史沿革和企业概况 ............................ 17 3.1.2 JXD物流公司组织架构图 ............. 17 3.1.3 JXD物流公司近三年运输成本指标图 ........................ 18 3.1.4 JXD物流公司近三年主要经营指标 ............................ 18 西北农林科技大学硕士学位论文 6 3.2 JXD物流公司运输成本控制概述 ............ 19 3.2.1 JXD物流公司运输成本核算情况 . 19 3.2.2 JXD物流公司管理机制 ................. 20 3.2.3 JXD物流公司运输网络现状 ......... 20 3.3 JXD物流公司运输成本控制存在的主要问题 ....................... 20 3.3.1 路线规划不合理 ............................ 21 3.3.2 运输过程管控粗放 ........................ 22 3.3.3 信息共享不及时 ............................ 23 3.4 JXD物流公司运输成本控制存在问题的原因分析 ............... 23 3.4.1 专业人才储备不足 ........................ 23 3.4.2 运输成本管控标准及单车经济评价不完善 ............... 24 3.4.3 制度体系不健全，数据共享不及时 ........................... 24 第四章JXD物流公司运输成本控制优化方案 ...... 25 4.1 强化专业技能、优化路线设计 ............... 25 4.1.1提升员工专业素质、招聘专业技术人才 .................... 25 4.1.2运输路线设计优化方案 ................. 25 4.2 运输过程精细化控制优化方案 ............... 29 4.2.1 运输成本精细化管控方案 ............ 29 4.2.2 单车经济效益核算方案 ................ 30 4.2.3 车辆技术精细化管理优化方案 .... 32 4.2.4 燃料油耗优化方案 ........................ 33 4.2.5