随着我国市场经济的持续高速发展以及产业的转型升级，汽车制造行业开始 进入发展快车道。但是，良好的市场和政策环境吸引大批汽车生产厂家的同时， 也加剧了汽车制造业的市场竞争性，使得越来越多的厂家开始将成本控制的焦点 投向产品的生产、销售、物流等环节，尤其在竞争日益加剧的汽车零部件行业。 在汽车零部件物流企业中，物流费用是企业销售费用的重要构成部分，占比较高， 有效的物流成本管理对于企业获得竞争优势和提升利润空间具有重要意义。 论文共分为六章。第一章为引言。分别为研究背景、研究意义、方法和文献 综述。第二章为理论基础。界定了物流成本、物流成本管理、物流成本控制的概 念和论文的理论基础。第三章为我国汽车行业的现状。分别对我国汽车行业现状、 汽车物流行业和汽车零部件企业的物流成本现状进行了全面的分析。第四章为安 吉汽车零部件物流公司物流成本控制现状分析。阐述安吉汽车零部件物流公司物 流成本控制现状，具体分析公司的库存成本管理和运输成本管理方面存在的问题。 第五章是安吉汽车零部件物流成本控制化策略，分别从安吉汽车零部件物流公司 库存成本和运输成本方面提出了成本控制优化策略。第六章为总结与展望，归纳 本文研究结论，对未来研究提出展望。 本文的研究结论如下：（1）安吉公司汽车零部件物流管理成本控制中存在的 问题，主要在于库存成本与运输成本控制方法不当和管理方案不合理等引起，导 致公司汽车零部件物流管理成本过高。（2）在库存成本管理方面，公司目前所实 行的代储制在储存成本控制方面存在着一定的问题，公司可运用 ABC 物料分类控 制法，采用最小库存控制法，在满足公司零部件种类和数量需求的前提下，强化 对 A 类和 B 类物料采购的数量控制，并通过合适的采购方案，严格控制这两类物 料的采购和物流成本。（3）在运输成本管理方面，公司可采用 ABC 分类控制法， 优化各类零部件的采购方案，实现进口物料和成品的采购与运输的最优化。 本文的创新点在于：（1）在研究方法上有所创新。将质量管理领域应用较广 的鱼骨图分析法，引入到对汽车零部件物流成本控制的影响因素分析中。（2）研 究思路的创新。针对汽车零部件物流成本的控制，提出了对储存与运输成本进行 控制的策略，在对汽车零部件物流成本的控制策略上，具有一定的创新。 关键词： 运输成本；库存成本；成本控制湖 北 工 业 大 学 硕 士 学 位 论 文 II Abstract With the continuous rapid development of China's market economy and industrial transformation and upgrading, the automobile manufacturing industry has begun to enter the fast track of development. In addition, the government has been vigorously supporting the automobile industry, which has created a good environment and conditions for the development of China's automobile industry. Good market and policy environment conditions, however, also attracted a large number of car manufacturers joined the competition of the industry, which led to the automobile manufacturing industry market competition is increasingly fierce, makes the car production and sales of the products manufacturing enterprises, facing growing pressure, more and more automobile production enterprises, involved in automobile product sales price war. Price war compression automobile company product sales profit margins, as a result, more and more automobile manufacturers began to save costs in the production of the company's products, sales, logistics and other links, but with the rising price of raw materials, spare parts procurement and supply cost, and the company product manufacturing labor costs continue to increase, the company in material procurement and production cost control is becoming more and more difficult, which make the company's products and the development of the company is heavily influenced by the constraints. In the automobile manufacturing enterprise under the background of increasing cost pressure, With the increasingly fierce competition in the auto parts logistics industry, auto parts logistics companies begin to pay more attention to reduce logistics costs to gain more competitive advantages in the industry. In the automotive parts logistics enterprises, logistics costs in the enterprise sales expenses accounted for a relatively high proportion, so there is still a large space for the decline of logistics costs. The logistics cost management of auto parts sales enterprises is to optimize the logistics operation of enterprises and finally improve the market competitiveness of enterprises through cost management. In China, in recent years, the rapid development of auto parts enterprises, industry competition is increasingly intensified, which prompted enterprises to begin to realize the importance of logistics cost management. However, there are still great difficulties in effective logistics cost management in China, which leads to high logistics cost. Therefore, it is necessary to strengthen logistics cost management. The paper is made up of six chapters. The first chapter is the introduction, including the research background, research significance, methods and literature review. The second chapter is the theoretical basis, which defines the concepts of logistics cost, logistics cost management and logistics cost control. The third chapter is the current situation of China's automobile industry, and analyzes the current situation of China's automobile industry, China's automobile logistics industry and the logistics cost of China's automobile parts enterprises. Chapter four analyzes the current situation of logistics cost control of Anji auto parts logistics company. On the basis of introducing the current situation of logistics cost control of anji auto parts logistics company, it analyzes the problems existing in inventory cost management and transportation cost management of Anji auto parts logistics. The fifth chapter is Anji auto parts logistics cost control strategy, respectively put forward Anji auto inventory cost control strategy, and Anji auto transportation cost control湖 北 工 业 大 学 硕 士 学 位 论 文 III optimization strategy. The sixth chapter is the summary and prospect, In this part, the conclusion of this paper is put foward, and then this paper puts forward the prospect for the further research in the future. This article research comes to the following conclusion: the related studies show that: (1) The anji auto parts logistics management problems existing in the cost control, mainly lies in the company of auto parts inventory cost and transport cost control method is undeserved, control scheme, which is caused by the unreasonable aspects of the company of auto parts logistics cost control is not doing enough in these main aspects fully, which led to the high cost of auto parts logistics management problems. (2) In inventory cost management, the company is now A generation of storage system in storage cost control has the certain problem, also is the company should use ABC classification control materials, and uses the minimum inventory control, make the amount and type of the company's spare parts demand under the premise of satisfying, enhancement of the number of class A and class B material procurement control, determine appropriate purchasing plan, make the two kinds of material procurement and logistics costs have been strictly controlled. (3) In terms of the transportation management of the company's parts and materials, the company shall also adopt ABC classification control method to optimize the procurement scheme of various parts and components, so as to realize the optimization of the procurement and transportation of imported materials and finished products. The innovation points of this paper are as follows: firstly, the fishbone diagram analysis method, which is widely used in the quality management field, is introduced into the analysis of factors affecting the logistics cost control of auto parts. Secondly, aiming at the control of the logistics cost of auto parts, the control strategy of the integration of storage and transportation cost is put forward, which is innovative in the control strategy of the logistics cost of auto parts. Keywords: Transportation cost control; Inventory cost control; Cost control; Strategy湖 北 工 业 大 学 硕 士 学 位 论 文 IV 目 录 摘要...............................................................I Abstract .............................................................. II 目 录..............................................................IV 第 1 章 引 言 ...........................................................1 1.1 研究背景 ............................................................ 1 1.1.1 国际汽车物流产业发展现状 ...................................... 1 1.1.2 国内汽车物流行业发展现状 ...................................... 2 1.2 研究意义 ............................................................ 2 1.2.1 理论意义 ...................................................... 2 1.2.2 实践意义 ...................................................... 3 1.3 国内外文献研究现状 .................................................. 3 1.3.1 国外研究现状 .................................................. 3 1.3.2 国内研究现状 .................................................. 3 1.3.3 文献评述 ...................................................... 5 1.4 论文研究内容 ........................................................ 6 1.5 研究方法 ............................................................ 7 1.5.1 文献分析法 .................................................... 7 1.5.2 鱼骨图分析法 .................................................. 7 1.5.3 ABC 库存控制法 ................................................ 8 1.5.4 层次分析法 .................................................... 8 第 2 章 基本概念和理论基础 ...............................................9 2.1 物流成本的概念、构成和特征 .......................................... 9 2.1.1 成本的概念 .................................................... 9 2.1.2 物流成本的概念 ................................................ 9 2.1.3 物流成本的构成 ................................................ 9 2.1.4 物流成本特征 ................................................. 13湖 北 工 业 大 学 硕 士 学 位 论 文 V 2.2 理论基础............................................................ 15 2.2.1 管理系统论 ................................................... 15 2.2.2 管理控制论 ................................................... 15 第 3 章 我国汽车零部件行业物流成本分析...................................16 3.1 我国汽车行业的现状 ................................................. 16 3.1.1 市场竞争日益激烈 ............................................. 16 3.1.2 成本控制转向物流领域 ......................................... 16 3.2 我国汽车物流业的现状 ............................................... 17 3.2.1 形成多方向发展的竞争格局 ..................................... 17 3.2.2 行业的标准化和规范化发展相对滞后 ............................. 18 3.2.3 汽车零部件物流企业的物流成本较高 ............................. 18 3.3 我国汽车零部件企业物流成本现状 ..................................... 19 3.3.1 汽车零部件企业物流成本高于发达国家 ........................... 19 3.3.2 汽车整车厂商的供应链物流成本前置 ............................. 19 3.4 汽车零部件物流成本的影响因素 ....................................... 19 3.5 我国汽车零部件企业物流成本管理存在问题 ............................. 20 3.5.1 车制零部件企业的物流供应链过于冗长 ........................... 21 3.5.2 车零部件企业物流信息化程度偏低 ............................... 21 3.5.3 汽车零部件物流行业标准不够统一 ............................... 21 3.5.4 车零部件企业物流模式创新难 ................................... 22 3.5.5 车零部件企业物流人才紧缺 ..................................... 22 第 4 章 安吉零部件物流公司成本控制分析...................................23 4.1 安吉公司简介 ....................................................... 23 4.2 安吉公司物流成本管理现状 ........................................... 23 4.2.1 物流成本占总成本比例逐年下降 ................................. 23 4.2.2 物流供应链冗长，公司难以降低在途库存成本..................... 24 4.2.3 零部件库存成本过高 ........................................... 24 4.3 安吉公司物流成本管理现状的原因 ..................................... 25 4.3.1 公司库存成本的问题分析 ........................................... 25湖 北 工 业 大 学 硕 士 学 位 论 文 VI 4.3.2 公司运输成本的问题分析 ....................................... 28 第 5 章 零部件物流公司物流成本控制的优化策略 .............................30 5.1 库存成本控制优化策略 ............................................... 30 5.1.1 代储制管理模式的优化 ......................................... 30 5.1.2 订购成本的优化 ............................................... 32 5.2 运输成本的优化 ..................................................... 37 5.2.1 运输模式选择 ................................................. 37 5.2.2 运输方案优化 ................................................. 39 第 6 章 总结与展望 .....................................................41 6.1 本文总结 ........................................................... 41 6.2 创新点 ............................................................. 41 6.3 研究展望 ........................................................... 41