Logistics Cost Analysis
物流成本分析课件
第一节 物流成本分析
成本分析（cost analysis）是利用企业 的成本核算资料及其他相关资料，对成本水平 及其构成的变动情况进行分析与评价的过程。 它是成本管理工作的重要环节，其目的是揭示 影响成本升降的因素及其变动原因，寻找降低 成本的途径和方法。
物流成本分析
第一节 物分析的理论基础
1、成本分析的任务
为成本决策提供依据
为编制成本计划和成本预算提供资料
评价企业成本计划的完成情况，考核成本责任单位的工 作业绩
揭示导致成本升降和产生成本差异的原因，掌握成本变 动的规律
挖掘降低成本的潜力，寻找进一步降低成本的途径和方 法
物流成本分析是指利用物流成本核算数据 和其他相关资料，以本期实际物流成本指标与 目标物流成本指标、上期实际物流成本指标、 国内外同类企业的物流成本指标等进行比较， 以便了解物流成本相关指标升降变动情况，及 其变动的因素和原因，并分清单位与个人的责 任。
物流成本分析与物流成本预测是物流成本 决策的基础，依据物流成本分析与物流成本预 测提供的素材，企业可以制定各类物流成本决 策，从而达到降低物流成本、提高物流成本使 用效益、优化物流管理的目的。
析方法。采用这种方法，首先以被分析指标的
实际数与基数(如计划数或上期实际数)进行对
比，并以比较结果作为分析对象，利用因素替
换找出影响分析对象变动的因素及程度，是对
比较法的进一步发展。
物流成本分析
第一节 物流成本分析
分析步骤： 确定分析指标由几个因素组成 确定各个因素与指标的关系，如加减关系、乘
检查国家财经纪律和成本制度的执行情况，规范成本开
支行为
物流成本分析
第一节 物流成本分析
一、物流成本分析的理论基础
LogisticsCostManagement物流成本管理
Wuhan University of Technology
10
❖ 确定物流成本计算对象范围
包装、运输、保管、装卸、流通加工、信息流通、过 程管理
❖ 确定计算科目范围
在计算科目中，既有运费、保管等企业外部开支，也 有人工费、折旧费、修理费、燃料费等企业内部开支, 哪些列入计算科目，对成本大小有影响。
采购费：装卸与搬运. 运输. 保险. 损耗等
销售费：装卸与搬运. 运输. 展销. 信息费等
设备和仓储折旧. 维修. 保养费等
营运费：能耗. 物耗. 公办费. 办公设备折旧. 差 旅.保险. 福利等
财务费：仓储物资占用的资金利息
反馈物流成本
Yuan fuli，Management School of
2020/6/7
物流承担者成本预算
在一定预算时期内,为谁发生了哪些物流成本?多少?
把物流预算成本分摊到相应的责任部门，责任人对部门发生的 物流成本负责。
Yuan fuli，Management School of
2020/6/7
Wuhan University of Technology
9
2.2 物流成本预算流程
Content points / 内容要点
❖ Logistics Cost Formation and Classification / 物流成本构成及其分类
❖ Content and Method of Logistics Cost budget / 物流成本预算内容和方法
❖ Content and Strategy Logistics Cost Management /物流成本管理内容和策略
物流成本管理的实质是通过对成本的管理来 管理物流。
《物流成本管理》知识点结构
物质观 时空观 实践观 真理观 普遍与特殊 必然与偶然 可能与现实 形式与内容 现象与本质 对立与统一 量变与质变
科学方法论在成本管理学中形成的具体化的专门方法
方法
逻辑研究方法
归纳法 演绎法 实践研究方法
其他研究方法
系统性和集成性研究方法 模糊性随机定量分析的研究方法 与工业工程相结合的研究方法 历史法 移植拓展法
在规定或调整成本项目时应考虑的问题
问题
各项费用在管理上有无单独反映、控制和考核的需要。 各项费用在物流成本中所占比重的大小。 某种费用专设成本项目所增加的核算工作量的大小。
物流成本的计算
计算
物流成本归集 物流成本分配
物流成本分配的原则
原则
因果原则 受益原则 公平原则 承受能力原则 成本效益性原则 及时性原则 基础性原则 管理性原则 多元性原则
物流 服 务的组成要素
存在于交易前的物流服务要素
组
成
要
存在于交易中的物流服务要素
素
存在于交易后的物流服务要素
客户服务书面指南 客户服务书面指南的沟通与提供 构建企业实施客户服务的相关组织结构 确保企业的客户服务系统具有一定的柔性 向客户提供管理服务
缺货水平 转运的情况 产品的替代性 订货信息的提供 提交订单的便利性 订货周期 特殊运输处理
第三章
客户服务成本
第一节 第二节 第三节 第四节
客户服务成本概述 客户服务 物流服务水平的衡量 物流服务水平标准的制定
确 定 最 适 合 的物流 服 务 水平的步骤
步骤
明确与物流活动相关的客户服务要素。
衡量目前的各物流服务要素所达到的水平。
在制定的服务战略指导下，为企业（部门）制定最合适的物流服务 水平、并根据衡量所得的现有物流服务水平，制定出最终的物流服 务水平调整方案。
常见的物流专业术语
常见的物流专业术语1. 供应链管理（Supply Chain Management，SCM）2. 物流（Logistics）3. 运输（Transportation）4. 仓储（Warehousing）5. 供应商（Supplier）6. 客户（Customer）7. 配送（Distribution）8. 订货（Ordering）9. 采购（Procurement）10. 货物（Cargo）11. 装运（Shipment）12. 运输成本（Transportation Cost）13. 仓库管理（Warehouse Management）14. 运输方式（Mode of Transportation）15. 运输时间（Transit Time）16. 运输距离（Distance）17. 运输网络（Transportation Network）18. 物流中心（Logistics Center）19. 物料管理（Material Management）20. 资源调配（Resource Allocation）21. 库存管理（Inventory Management）22. 供应链协同（Supply Chain Collaboration）23. 海关（Customs）24. 清关（Customs Clearance）25. 国际贸易（International Trade）26. 出口（Export）27. 进口（Import）28. 海运（Ocean Freight）29. 空运（Air Freight）30. 铁路运输（Rail Transportation）31. 公路运输（Road Transportation）32. 仓储设施（Warehousing Facility）33. 仓储系统（Warehousing System）34. 包装（Packaging）35. 集装箱（Container）36. 货运代理（Freight Forwarder）37. 物流服务商（Logistics Service Provider）38. 运输安全（Transportation Security）39. 危险品运输（Hazardous Materials Transportation）40. 配送中心（Distribution Center）41. 装卸设备（Material Handling Equipment）42. 拣货（Picking）43. 装载（Loading）44. 卸货（Unloading）45. 中转（Transshipment）46. 运输保险（Transportation Insurance）47. 供应链可视化（Supply Chain Visibility）48. 物流效率（Logistics Efficiency）49. 物流成本（Logistics Cost）50. 逆物流（Reverse Logistics）51. 供应链优化（Supply Chain Optimization）52. 库存周转率（Inventory Turnover）53. 入库（Receiving）54. 出库（Shipping）55. 货运费用（Freight Charges）56. 运输路线（Transportation Route）57. 运输计划（Transportation Plan）58. 交付时间（Delivery Time）59. 运输管理系统（Transportation Management System，TMS）60. 仓储管理系统（Warehouse Management System，WMS）61. 托盘（Pallet）62. 货架（Rack）63. 供应商管理（Supplier Management）64. 货主（Shipper）65. 分销中心（Distribution Center）66. 订购点（Order Point）67. 定期订购（Regular Order）68. 经济订购数量（Economic Order Quantity，EOQ）69. 货运成本（Freight Cost）70. 运输效率（Transportation Efficiency）71. 供应链合作伙伴（Supply Chain Partner）72. 物流战略（Logistics Strategy）73. 货物跟踪（Cargo Tracking）74. 物流网络设计（Logistics Network Design）75. 全球物流（Global Logistics）76. 城市物流（Urban Logistics）77. 网络优化（Network Optimization）78. 成本控制（Cost Control）79. 风险管理（Risk Management）80. 总部仓库（Central Warehouse）81. 分布式仓库（Decentralized Warehouse）82. 跨境电商（Cross-border E-commerce）83. 供应商评估（Supplier Evaluation）84. 交货期（Delivery Date）85. 物流流程（Logistics Process）86. 物流组织（Logistics Organization）87. 物流规划（Logistics Planning）88. 跟踪系统（Tracking System）89. 订单处理（Order Processing）90. 门到门服务（Door-to-Door Service）91. 配送路线优化（Route Optimization）92. 冷链物流（Cold Chain Logistics）93. 单一窗口（Single Window）94. 联合运输（Intermodal Transportation）95. 快递（Express Delivery）96. 无人机配送（Drone Delivery）97. 末端配送（Last Mile Delivery）98. 供应链可持续性（Supply Chain Sustainability）99. 供应链风险（Supply Chain Risk）100. 货运容量（Freight Capacity）101. 系统集成（System Integration）102. 自动化仓库（Automated Warehouse）103. 运输需求管理（Transportation Demand Management）104. 配送计划（Distribution Plan）105. 订货周期（Order Cycle）106. 供应商协调（Supplier Coordination）107. 物流监控（Logistics Monitoring）108. 物流协同（Logistics Collaboration）109. 物流效益（Logistics Performance）110. 包装材料（Packaging Material）111. 拖车（Trailer）112. 仓储面积（Warehousing Space）113. 库存周转时间（Inventory Turnaround Time）114. 批次（Batch）115. 供应商评估指标（Supplier Evaluation Metrics）116. 运输分析（Transportation Analysis）117. 订单管理（Order Management）118. 运输优化（Transportation Optimization）119. 分销网络（Distribution Network）120. 多式联运（Multimodal Transportation）121. 物流策略（Logistics Strategy）122. 库存控制（Inventory Control）123. 物流信息系统（Logistics Information System）124. 运输监控（Transportation Monitoring）125. 物流效果评估（Logistics Performance Evaluation）126. 运输管理（Transportation Management）127. 收货确认（Receipt Confirmation）128. 配送时间窗口（Delivery Time Window）129. 物流外包（Logistics Outsourcing）130. 货运合同（Freight Contract）131. 运输文件（Transportation Documents）132. 物流安全（Logistics Security）133. 运输节点（Transportation Node）134. 物流地图（Logistics Map）135. 托运人（Consignor）136. 承运人（Carrier）137. 运输协议（Transportation Agreement）138. 物流审计（Logistics Audit）139. 运输成本分摊（Transportation Cost Allocation）140. 供应链可控性（Supply Chain Controllability）141. 仓储设备（Warehousing Equipment）142. 仓库布局（Warehouse Layout）143. 库位管理（Location Management）144. 入库管理（Receiving Management）145. 出库管理（Shipping Management）146. 发货通知（Shipment Notification）147. 配送费用（Distribution Costs）148. 运输分配（Transportation Allocation）149. 手工作业（Manual Operation）150. 电子商务物流（E-commerce Logistics）151. 航空货运（Air Cargo）152. 陆运（Land Transportation）153. 运输容量（Transportation Capacity）154. 环保物流（Green Logistics）155. 同城配送（Same-day Delivery）156. 订购量（Order Quantity）157. 装载率（Loading Rate）158. 卸载率（Unloading Rate）159. 损耗率（Loss Rate）160. 物流效能（Logistics Effectiveness）161. 供应链可靠性（Supply Chain Reliability）162. 物流合同（Logistics Contract）163. 仓库效率（Warehouse Efficiency）164. 计划运输（Planned Transportation）165. 非计划运输（Unplanned Transportation）166. 运输提单（Transportation Bill of Lading）167. 全程运输（Door-to-Door Transportation）168. 物流优化模型（Logistics Optimization Model）169. 仓储操作（Warehousing Operation）170. 运输过程（Transportation Process）171. 分销商（Distributor）172. 发货人（Consignor）173. 制造商（Manufacturer）174. 销售商（Retailer）175. 中转仓（Transit Warehouse）176. 集配中心（Consolidation and Distribution Center）177. 多渠道物流（Multichannel Logistics）178. 供应链整合（Supply Chain Integration）179. 物流服务水平（Logistics Service Level）180. 交货条件（Delivery Terms）181. 出口商（Exporter）182. 进口商（Importer）183. 港口（Port）184. 集装箱码头（Container Terminal）185. 干线运输（Trunk Transportation）186. 短途运输（Short-haul Transportation）187. 跨境物流（Cross-border Logistics）188. 拼箱（Less than Container Load，LCL）189. 整箱（Full Container Load，FCL）190. 物流外包商（Logistics Outsourcer）191. 物流执行系统（Logistics Execution System，LES）192. 物流规模化（Logistics Scaling）193. 货运管理（Freight Management）194. 物流数据分析（Logistics Data Analysis）195. 供应商协同计划（Supplier Collaboration Planning）196. 仓储容量规划（Warehousing Capacity Planning）197. 配送路线规划（Distribution Route Planning）198. 供应链网络优化（Supply Chain Network Optimization）199. 应急物流（Emergency Logistics）200. 满足率（Fill Rate）201. 物料需求计划（Material Requirements Planning，MRP）202. 运输订单（Transportation Order）203. 运输跟踪（Transportation Tracking）204. 物流成本分析（Logistics Cost Analysis）205. 运输报告（Transportation Report）206. 供应商评估体系（Supplier Evaluation System）207. 客户满意度（Customer Satisfaction）208. 采购管理（Procurement Management）209. 配送点（Delivery Point）210. 订购周期（Ordering Cycle）211. 缺货（Stockout）212. 外包物流（Outsourced Logistics）213. 物流效益评估（Logistics Performance Assessment）214. 境内物流（Domestic Logistics）215. 全球供应链（Global Supply Chain）216. 供应链整合技术（Supply Chain Integration Technology）217. 库存周转率指标（Inventory Turnover Ratio）218. 可追溯性（Traceability）219. 销售预测（Sales Forecast）220. 仓储费用（Warehousing Cost）221. 运输费率（Freight Rate）222. 物流信息共享（Logistics Information Sharing）223. 配送中心管理（Distribution Center Management）224. 入库检验（Receiving Inspection）225. 出库检验（Shipping Inspection）226. 货运监控（Cargo Monitoring）227. 物流执行（Logistics Execution）228. 物流路线规划（Logistics Route Planning）229. 城市配送（Urban Distribution）230. 物流模拟（Logistics Simulation）231. 系统优化（System Optimization）232. 运输效益评估（Transportation Efficiency Assessment）233. 运输需求预测（Transportation Demand Forecasting）234. 物流合作关系（Logistics Cooperation）235. 物流可靠性评估（Logistics Reliability Evaluation）236. 运输成本优化（Transportation Cost Optimization）237. 物流资金流转（Logistics Fund Flow）238. 供应链协同计划（Supply Chain Collaboration Planning）239. 仓库布局优化（Warehouse Layout Optimization）240. 运输容量规划（Transportation Capacity Planning）241. 物料流动（Material Flow）242. 运输效果分析（Transportation Effectiveness Analysis）243. 物流决策支持系统（Logistics Decision Support System）244. 供应链整合管理（Supply Chain Integration Management）245. 仓库操作规范（Warehouse Operation Specification）246. 订单处理时间（Order Processing Time）247. 运输效果评估（Transportation Effectiveness Evaluation）248. 物流网络优化（Logistics Network Optimization）249. 供应链风险管理（Supply Chain Risk Management）250. 货物追踪系统（Cargo Tracking System）251. 仓储容量规划（Warehousing Capacity Planning）252. 配送中心运作（Distribution Center Operation）253. 运输需求管理系统（Transportation Demand Management System）254. 运输过程监控（Transportation Process Monitoring）255. 物流信息共享平台（Logistics Information Sharing Platform）256. 库存周转率分析（Inventory Turnover Analysis）257. 批发物流（Wholesale Logistics）258. 城市配送中心（Urban Distribution Center）259. 货物跟踪技术（Cargo Tracking Technology）260. 物流供应商选择（Logistics Supplier Selection）261. 物流运营管理（Logistics Operations Management）262. 运输效能评估（Transportation Effectiveness Assessment）263. 物流执行管理（Logistics Execution Management）264. 物流路线优化（Logistics Route Optimization）265. 物流成本控制（Logistics Cost Control）266. 物流质量管理（Logistics Quality Management）267. 运输可行性分析（Transportation Feasibility Analysis）268. 物流人力资源管理（Logistics Human Resource Management）269. 物流合作模式（Logistics Cooperation Mode）270. 供应链服务水平（Supply Chain Service Level）271. 仓库容量规划（Warehousing Capacity Planning）272. 配送中心布局优化（Distribution Center Layout Optimization）273. 运输需求预测系统（Transportation Demand Forecasting System）274. 物流过程监控系统（Logistics Process Monitoring System）275. 供应链协同管理平台（Supply Chain Collaboration Management Platform）276. 仓储操作效率评估（Warehouse Operation Efficiency Assessment）277. 订单处理周期（Order Processing Cycle）278. 运输成本效益分析（Transportation Cost Benefit Analysis）279. 物流网络可达性（Logistics Network Accessibility）280. 供应链整合策略（Supply Chain Integration Strategy）281. 物料需求计划系统（Material Requirements Planning System）282. 运输订单管理系统（Transportation Order Management System）283. 运输跟踪技术（Transportation Tracking Technology）284. 物流成本分析系统（Logistics Cost Analysis System）285. 运输报告生成系统（Transportation Report Generation System）286. 供应商评估体系建立（Supplier Evaluation System Establishment）287. 客户满意度调查（Customer Satisfaction Survey）288. 采购管理系统（Procurement Management System）289. 配送点优化（Delivery Point Optimization）290. 订购周期缩短（Ordering Cycle Reduction）291. 运输安全管理（Transportation Security Management）292. 物流执行系统优化（Logistics Execution System Optimization）293. 物流路线规划系统（Logistics Route Planning System）294. 城市配送管理（Urban Distribution Management）295. 物流模拟系统（Logistics Simulation System）296. 系统优化方法（System Optimization Method）297. 运输效益评估指标（Transportation Effectiveness Evaluation Metrics）298. 物流协同计划系统（Logistics Collaboration Planning System）299. 仓库布局规划技术（Warehouse Layout Planning Technology）300. 运输容量规划系统（Transportation Capacity Planning System）这是一个包含常见物流专业术语的列表，覆盖了供应链管理、运输、仓储、供应商管理等多个方面。
项目三 物流成本分析
问题： 如何有效地进行物流成本分析，为物流 决策提供支持？
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知 识 结 构
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任务一 物流成本分析认知
一、物流成本分析内涵 成本分析（cost analysis），是利用成本核算及其 它有关资料，分析成本水平与构成的变动情况，研究 影响成本升降的各种因素及其变动原因，寻找降低成 本的途径的分析方法。 根据物流成本分析的时间可以分为以下三个方面：
运输成本 仓储成本 包装成本 物流 装卸搬运成本 功能 流通加工成本 成本 物流信息成本 物流管理成本 小计 存货 相关 成本 资金占用成本 存货风险成本 存货保险成本 小计 合计
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表3-5 甲企业运输成本的支付形态与 物流范围增减变动分析
运输成本构成 甲企业 甲企业 乙企业 2013 年 2012 年 2013 年 （万元） （万元） （万元） 13 5 2 20 13 5 2 20 10 6 2 18 10 6 2 18 8 6 2 16 8 6 2 16 甲企业 2013 年 甲企业 2013 年比乙 比 2012 年增减 企业 2013 年增减 金额 比例 金额 比例 （万元） （％） （万元） （％） 3 -1 0 2 3 -1 0 2 30 -16.67 0 11.11 30 -16.67 0 11.11 5 -1 0 4 5 -1 0 4 62.5 -16.67 0 25 62.5 -16.67 0
成本项目
物流 装卸搬运成本 功能 流通加工成本 成本 物流信息成本 物流管理成本 小计 资金占用成本 存货 存货风险成本 相关 存货保险成本 成本 小计 合计
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任务三 物流成本性态分析
一、物流成本的形态分类 1.变动成本
图3-l变动成本的特点
我国物流成本管理的发展
我国物流成本管理的发展学院：商学院班级：物流管理1002学号：100104090217姓名：耿甜甜我国物流成本管理的发展物流成本管理（Logistics Cost Management）是指企业物流活动中所发生的管理费用方面工作的总称，具体来说，是指从物流设计到物流运行再到物流结算的整个过程中，对物流成本进行的计划、组织、指挥、监督、控制以及对物流活动结果的评价。
物流成本管理的内容具体包括：物流成本预测、物流成本决策、物流成本计划、物流成本控制、物流成本核算、物流成本分析和物流成本检查六个方面。
一、物流成本管理在我国的发展阶段人们对物流管理的重视一方面是为了提高物流服务水平，另一方面是降低物流成本，即所谓通过加强物流管理来挖掘“第三方利润源”。
随着生产技术的发展，成品成本的降低，成品数量大幅度增加，流通问题越来越来越严重，物流成本控制的问题就随之产生了。
企业注重成本管理，追求利润的最大化，物流成本管理变成了企业降低成本、提高服务水平、增强竞争力的有效手段。
我国的物流起步比较晚。
自从物流的概念从日本被介绍到国内后，一开始人们对物流的研究远远落后于物资系统，对物流成本的认识也只停留在概念认识的层次上。
20世纪90年代初，竞争的激烈、业态的多样化导致了流通利润的下降，使得人们开始重视物流，并注重物流成本分析在物流管理中的重要性，物流成本开始进入初步的研究和实验性管理阶段，但还只限于个别的企业和部门，并没有引起全社会对物流成本的关注。
所以我国物流成本管理的发展可分为七个阶段：（一）理论认识阶段；（二）开始认识物流成本的阶段；（三）开始重视物流成本的阶段；（四）事实物流成本管理与控制的阶段；（五）引入物流成本的预算制度的阶段；（六）确定物流成本的标准值的阶段；（七）建立物流成本管理与财务会计关系的阶段。
二、我国物流成本管理各阶段的特征（一）理论认识阶段物流管理是在第二次世界大战期间提出的，用于解决美国部队军事后勤物资的储运调配问题。
Logistics-costs-and-controlling物流成本和控制大学毕业论文外文文献翻译及原文
毕业设计（论文）外文文献翻译文献、资料中文题目：物流成本和控制文献、资料英文题目：Logistics costs and controlling 文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14外文翻译原文Logistics costs and controllingMaterialSource:Springer-Verlag 2009Author:Timm Gudehus，Herbert KotzLogistic Costs and ControllingAbstractLogistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).Another problem, which arises not only in logistics, is costing and pricing of intangible goods. Intangible goods, such as logistic services, provide immediate utility and are generally not storable. Therefore, the conventional methods of accounting, costing and pricing, which have been developed for tangible goods, are of limited value for logistics (Cooper 1992; Horvàth 1999; Johnson 1987).More appropriate for the calculation of performance costs are process-related cost accounting and activity based costing. However, in logistics as well as in other areas of business, the definition and calculation of process costs differs (Bragg 2001; Hicks 2002; Horvàth 1999; Pohlen and LaLonde 1994; Poist 1974). This holdsespecially for the performance costs of multifunctional logistic systems, for pricing of integrated performances and for the consideration of fixed costs.As long as they are defined, measured and calculated differently, logistic costs, cost rates and prices cannot be compared. Any benchmarking based on such doubtful indicators is misleading (see Sect. 4.5). Hence, reported market volumes and market shares of logistics are at best educated guesses (Baumgarten et al. 1993; Kille and Klaus 2007; Müller-Steinfahrt 1998).The situation in logistic controlling and supply chain controlling is even worse (Cooper and Kaplan 1998; Manrodt et al. 1999; Seuring 2006). Only a minority of companies records and monitors logistic costs separately and continuously (Weber 2002). Whereas in industry the total logistic costs range between 5 and 15% of turnover, in trade companies they make up between 10 and 25% of turnover (Baumgarten et al. 1993; Gudehus 1999/2007). For retailers, logistic costs can use up more than one third of the profit margin. Despite this, it is still the exception for retailers to record and monitor the logistic costs from the ramp of the suppliers to the point of sales.Logistic controlling does not only include calculation, budgeting and recording of costs, but also the monitoring of performance and quality. Controlling should consult management in the planning, set up and operation of optimal systems. To enable this, it has to determine and specify for improvements in service, performance, quality, and costs (Cooper 1992; Darkow 2001; Horvàth 1999; Johnson 1987; Weber et al. 1993, 2002).Where and with what accuracy costs, performances and quality should be recorded and monitored depends on the contribution of logistics to the value creation, on the core competencies and objectives of the company, and on current projects. In logistic controlling, as in other areas, less is more: it is better to control a small number of meaningful key performance indicators (KPI) with adequate accuracy in longer time spans, than to monitor all possible performance, quality and cost data with high precision permanently without knowing the demand for these information (Manrodt et al. 1999). For controlling, not the precision of the performance and cost data, but their practical use and application are decisive.In this chapter, the logistic costs are consistently defined, the fundamental issues of logistic costing are presented, and practicable methods for the calculation of use dependent cost rates are developed. This includes a discussion of the fixed-cost dilemma of logistics, the relationship between logistic costs andperformance rates and the most effective options for reducing logistic costs. Using the results of this chapter, in the following chapter cost-based prices and pricing systems for logistic performances and services are derived.Cost Accounting and Performance CostingCorresponding to the stationary or structural aspect and to the dynamic or process aspect, two different types of accounting are necessary. Cost accounting for longer periods keeps a stationary point of view, while performance costing for shorter periods reflects the dynamic perspective.Logistic Cost CalculationAs the general cost calculation of a company, the logistic cost calculation comprises standard cost calculation, accompanying cost calculation and final cost calculation (Horváth 1999; Weber 2002; Wöhe and Döring 2008).Standard Cost CalculationSubjects of standard cost calculation or planned cost calculation are the future operating costs for an existing or a planned system. Results are standard logistic costs and target performance costs.Standard cost calculation is necessary for investment decisions, for planning systems, processes and projects, for cost accounting and benchmarking of future periods and for the calculation of prices and tariffs.Accompanying Cost CalculationAccompanying cost calculation aims for a continuous control of all costs caused by the execution of logistic tasks and services during the current accounting period. The result of accompanying cost calculation is information for management about the current costs and utilization of resources.Knowing the costs and the utilization of the resources allows initiating appropriate measures for reducing costs, adaptation of resources and improvingcapacity utilization in due time. The results of the accompanying cost calculation can be used also for invoicing and compensation of logistic service providers, if costs-based prices have been agreed.Final Cost CalculationSubjects of final cost calculation or post calculation are the operating costs of closed periods in the past. The real logistic costs and cost rates can be compared with the respective target values and benchmarks. This allows conclusions for standard costing and pricing.Most important causes for deviations of real costs from the target values in logistics are:●Cost factors, especially personnel costs, have been planned, assumed orexpected too high or too low.●Utilization of resources, such as transport means, storage systems,machines, and production facilities, has been planned or expectedfalsely.●Empty runs of transport means and filling degrees of transport and loadunits were incorrectly planned.●The actual utilization structure of the logistic system differs from theanticipated structure.The first two reasons for differences between real and target costs are normally caused by the planner and the operator of a logistic system. A too high share of empty runs and bad utilization of storage capacities is in many cases also the result of unqualified planning or poor scheduling. However, this can be caused also by a user, who changed transport relations, demand structure or stock levels. An insufficient utilization can also be initiated by a wrong demand forecast or false information from the customers.For a dedicated logistic system, which is used for a longer period of time by one or a small number of companies based on individual contracts, the users must bear the risk of changing demand and the cost differences resulting from a deviating utilization of the ready held resources. Final cost calculation for dedicated logisticsystems can be used for the utilization based allocation of surpluses or additional costs to the different usersFor a multi-user logistic system, where tasks and services are offered on the market and used only for shorter periods of time by many different customers, the risk for changing demand and insufficient utilization is born by the logistic service provider. This risk is compensated by the chances for higher profit from better utilization or favorable demand structure. Furthermore, the service provider can influence the demand by his sales efforts and by offering utilization dependent prices. For multi-user logistic systems the structure and utilization risk are incorporated in the pricesComponents of Logistic CostsThe total logistic costs are a sum of specific logistic costs, additional logistic costs and administrative costs:●Specific logistic costs are all costs of a performance station, a profit centeror a company, which are caused by executing the genuine operativelogistic tasks transport, handling, storing and commissioning.●Additional logistic costs are caused by executing additional operative taskswhich are directly connected with the genuine logistic tasks, such aspacking, labeling, loading and unloading, quality control or handling ofempties.●Administrative logistic costs are costs for related administrative services,such as scheduling, quality management and controlling, which go alongwith the execution of logistic performances and additional services.Costs for non-logistic tasks, such as research and development, construction, production, assembling, marketing, sales and general administration, are not part of the logistic costs. Also, the costs for buying and procuring merchandise, parts, material and equipment are not logistic costs as long as they are not directly caused by the execution of logistic tasks and related services. For instance, the costs for packing sales units are production costs, whereas the costs for packing material, pallets, bins and load carriers are material costs of logistics.When designing and optimizing company logistics as well as when scheduling orders and inventories, it is necessary to keep in mind that many logistic activities also have an effect on non-logistic costs and revenues. They influence setup costs, out-of-stock costs, disruption costs and ordering costs as well as prices, profit margins and turnover. Hence, logisticians always have to bear in mind the economic principle:Logistic activities as all other activities in the company should maximize the difference between revenues and costs at lowest capital investment.Elements of Logistic Costs●Personnel costs: wages for workers and salaries for employees with logisticresponsibilities, including personal taxes, vacation, illness, absence, etc.●Space and area costs: Depreciation and interest for the owned assets andbuildings, rents and leasing fees for external buildings, halls and areas,including related heating, climate, maintenance and surveillance costs.●Route and network costs: Depreciation and interest for own and fees forexternal driveways, routes, roads, highways, railroads and transshipmentpoints●Costs for logistic equipment: Depreciation, interest and operating costs forown as well as rental fees and leasing costs for external logistic equipmentsuch as racks, forklifts, transport means, cranes, conveyors and handlingequipment, control systems and process computers, including theequipment-caused energy, cleaning, repair and maintenance costs.●Load carrier costs: Depreciation and interest for own as well as rental feesand leasing costs for external load carriers, such as pallets, bins, barrels,racks, cassettes and containers, including the costs for cleaning, repair,maintenance and empties management.●Logistic material costs: Expenditures for packing material, transportpacking, load securing, labels and other material, which is needed in orderto perform logistic tasks and services.●Logistic IT-costs: Depreciation, interest and operating costs for ownIT-systems as well as costs for external IT-systems as far as used forlogistic purposes.●Third party logistic expenses: Freights, rental fees and other expenses forlogistic service providers.●Taxes, duties and insurance fees, which accumulate during the execution oflogistic tasks and services, as far as related to logistic purposes.●Planning and project costs: Depreciation and interest on activated expensesfor planning, project management and implementation accumulated up tothe start of the economic utilization of a logistic system.●Inventory holding costs: Interest and write offs on all stationary andmoving inventories, in stocks, on buffer places and in transport.In some companies the inventory holding costs include only the interest caused by the capital commitment. Obsolescence costs as well as write-offs due to non-marketability, deterioration or stock decline are often neglected. However, the write-offs on inventories of fashion, perishable, high value or electronic goods can be as high as or even higher than the interest.译文物流成本和控制资料来源: Springer-Verlag 2009 作者：Timm Gudehus，Herbert Kotzab 物流成本定义在不同公司是不同的。
物流成本外文文献
物流成本外文文献Title: Literature Review on Logistics CostsIntroduction:Logistics costs play a critical role in the overall performance and competitiveness of businesses. Efficient management of logistics costs is essential for achieving operational excellence and maximizing profitability. This literature review aims to provide an overview of existing studies on logistics costs and explore potential strategies for cost reduction and optimization.1. Definition and Components of Logistics Costs:Logistics costs encompass a wide range of expenses involved in the movement, storage, and handling of goods. These costs can be categorized into several components, including transportation costs, inventory carrying costs, warehousing costs, order processing costs, and packaging costs. Understanding the different components of logistics costs is crucial for identifying areas with potential for cost reduction.2. Factors Affecting Logistics Costs:Numerous factors influence logistics costs, including distance, transportation mode, shipment size, delivery time,product value, and market demand. Furthermore, external factors such as fuel prices, labor costs, regulatory requirements, and infrastructure quality also impact logistics costs. Studying these factors can help businesses develop effective strategies to minimize expenses and enhance overall operational efficiency.3. Strategies for Cost Reduction:Several strategies have been proposed to reduce logistics costs effectively. These include optimizing transportation routes, consolidating shipments, adopting lean inventory management techniques, improving warehouse layout and operations, outsourcing non-core logistics activities, and implementing advanced technologies such as automation and data analytics. By incorporating these strategies, companies can achieve significant cost savings and improve customer service levels.4. Importance of Collaboration and Integration:Collaboration among supply chain partners, including suppliers, manufacturers, distributors, and retailers, is essential for optimizing logistics costs. By sharing information, coordinating activities, and aligning goals, supply chain partners can eliminate redundant processes,reduce transportation costs, and improve overall supply chain efficiency. Integration of logistics functions with other business processes, such as procurement, production, and sales, also leads to cost savings and improved customer satisfaction.5. Performance Measurement and Benchmarking:Accurate measurement and benchmarking of logistics costs are crucial for monitoring performance and identifying areas for improvement. Key performance indicators (KPIs) such as cost per unit, order cycle time, on-time delivery, and inventory turnover provide valuable insights into cost-effectiveness and operational efficiency. Comparing these metrics with industry benchmarks helps companies identify performance gaps and implement appropriate measures to achieve cost reduction goals.Conclusion:Effective management of logistics costs is essential for businesses to remain competitive in today's dynamic marketplace. By understanding the components and factors influencing logistics costs and adopting appropriate strategies, companies can achieve cost reduction, enhance operational efficiency, and improve customer satisfaction. Continuous measurement and benchmarking of logistics costs arecrucial for monitoring performance and identifying opportunities for further optimization.。
物流公司物流成本控制研究
物流公司物流成本控制研究⽬录1前⾔11.1研究的⽬的和意义11.2国内外相关研究现状⽂献综述11.2.1国外相关研究现状⽂献综述11.2.2国内相关研究现状⽂献综述11.3研究的内容和⽅法22物流公司的概况及其物流成本控制现状32.1物流公司的概况32.2物流公司物流成本控制现状32.3物流公司物流成本控制存在的问题42.3.1公司运输成本⾼42.3.2仓储成本控制不合理52.3.3物流信息化程度不⾜73物流公司物流成本控制存在问题的原因分析73.1运输规划不科学73.1.1运输车辆调度不合理73.1.2运输⽅式单⼀化73.1.3车辆空间利⽤率低83.2仓储成本管理⽔平低93.3物流信息化程度低94物流公司物流成本控制存在问题的解决对策104.1改善运输⽅案及优化运输组合⽅式104.1.1合理调度运输车辆及完善运输规划104.1.2组织多式联运及改善运输模式104.2优化仓储成本管控114.3更新物流设备提⾼物流信息化⽔平125结束语12参考⽂献:13致谢14物流公司物流成本控制研究摘要：本⽂主要研究物流公司物流成本的控制问题，探讨物流成本控制的应对之策。
降低物流成本有利于企业减少营业成本⽀出，创造更多的企业利润。
本⽂在对物流成本控制相关理论进⾏阐述的基础上，对物流公司物流成本控制状况展开研究，根据所学知识对该公司物流成本控制现状作进⼀步的分析，并针对问题提出具有可⾏性的解决⽅案。
本研究主要分为三个部分：第⼀，通过分析指出物流公司物流成本控制存在的问题；第⼆，结合物流公司的经营概况来分析存在问题的原因；第三，根据相关资料和所学知识对该公司物流成本控制现状提出优化建议，以达到降低物流成本的⽬的，为企业获取更多的经济效益。
以期能够为我国物流企业的成本管理与控制提供⼀定的借鉴意义。
关键词：物流成本；成本控制；控制对策ResearchonLogisticsCostControlofBaitengLogisticsCompanyAbstract:Thispapermainly studiesthecontroloflogisticscostofBaitenglogisticscompany,anddiscussestheCountermeasuresoflogisticscostcontrol. Reducinglogisticscostisconducivetoreduceoperatingcostexp enditureandcreatemoreprofits.Basedontherelatedtheoriesoflogisticscostcontrol,thispaperstudiesthesituationoflog isticscostcontrolofBaitenglogisticscompany,furtheranalyze sthecurrentsituationoflogisticscostcontrolofBaitenglogi sticscompanyaccordingtotheknowledgelearned,andputsforwar dfeasiblesolutionstotheproblems.Thisstudyismainlydividedintothreeparts:first,throughtheanalysisoftheexistingp roblemsinthelogisticscostcontrolofBaitenglogisticscompany;second,combinedwiththegeneralsituationofBaitenglogisti cscompanytoanalyzethecausesoftheexistingproblems;third, accordingtotherelevantinformationandknowledge,putforward optimizationsuggestionsforthecurrentsituationofthecompany''slogisticscostcontrol,inordertoachievethepurposeofreducingthelogisticscost,fortheenterprisetoobtainTakemoreeconomicbenefits.Inordertoprovidesomereferencefortheco stmanagementandcontroloflogisticsenterprisesinChina.Keywords:logisticscost;costcontrol;ControlCountermeasures1前⾔1.1研究的⽬的和意义近年来，随着我国经济的发展，物流企业虽得到了快速的发展，但与国外物流企业相⽐仍存在不⾜，费⽤成本居⾼不下。
The-logistics-cost-物流成本控制control-外文翻译
物流成本控制The logistics cost controlWith the rapid development of science and technology and the enhancement of the trend of economic globalization, the countries of the world economy is facing unprecedented opportunities and challenges. As an important part of modern economy, modern logistics in the national economy and social development plays an important role. Logistics cost is one of the core concepts of logistics, how to calculate, and what is the difference between the traditional storage and transportation costs, these problems not only relates to how to know the current situation of logistics in China, from the macroscopic also relates to the specific calculation and evaluation of logistics practice. Control is a control system to achieve all the goals. The so-called logistics cost control is to use a particular theory, method and system on logistics each link of the expenses incurred for effective planning and management.Basic introductionTo control the logistics cost, an enterprise should according to the following steps to gradually achieve:1, you first need to understand your service object. What needs do they have? How can a higher level of service to achieve customer satisfaction? This is very important, when many companies tend to be because of lower costs and reduce the cost of the result of the customer service level is down, enterprise's sales are down, but led to rising, so that the overall costs of the loss of competitiveness. So we must first clear customer service requirements, these requirements and standards are not allowed to decrease.2, the second to get to know the composition of your logistics cost. Enterprise's logistics cost generally includes storage cost, transportation cost, information cost, managementcost, the cost must be refined. Such as storage cost: all the associated costs and warehousing activities, order cost, loss of the cargo interest, depreciation, purchase cost, inventory cost, picking cost, distribution cost, circulation processing cost, transportation cost, warehouse all kinds of facilities, equipment depreciation, labor costs, etc.; Transport costs: outside the unit transportation cost, the unit vehicle use various cost, insurance premium, and careful, oil expenses, toll fee, depreciation cost, maintenance cost and artificial cost, etc.), information cost, amortization system development, system maintenance, system related equipment depreciation cost; Cost management: all kinds of artificial cost management.3, need to understand the business area and the distribution of the current service, cost, etc. Where is the supply of goods? Where is the customer? Where is the warehouse? Now is how to service? The current situation of service? Current cost? Now the mode of transportation? Need to learn more about each piece. Through your client in where? What are their needs and quantity? Customer requirements of the supply of goods in where? The comparison of different means of transportation cost and analysis? Different carriers, service, cost comparison and analysis.4, considering the layout according to the current customers, arrange the best goods flow, analysis of different combination of cost and service. Determine the warehouse layout, determine the warehouse service customers, to determine the flow of goods, to determine the economic inventory distribution, determine the best mode of transportation, to determine the best carrier.5, will be the fourth step refinement into enterprise business process and operation specification, at the same time with all kinds of monitoring and analysis report. Analyzing the needs of customers, arrange the best inventory distribution; Analyzing thecost of change; Continuous assessment service level, the cost of all kinds of carriers, The costs of all kinds of audit.Simple write here, still relatively early shallow. Lower logistics costs is a continuing process, clear what to do first? Then what will produce what charge? After understanding the status quo? To design the best implementation pattern? Finally strengthen monitor constantly improve optimization.Basic methodLogistics cost control methods, including absolute cost control method and relative cost control method.The absolute cost controlIs control the cost within an absolute amount of the cost control method. Absolute cost control from the various cost saving, put an end to the channels of waste logistics cost control, and asked what was happening in the operation of the production process costs are included in the scope of cost control. Standard cost and budget control is the main method of absolute cost control.Relative to the cost controlBy cost and output value, profits, quality and function of factors such as comparative analysis, seek the most economic benefits under certain constraints of a kind of control method.Relative cost control to expand the field of logistics cost control, asking people in an effort to reduce logistics cost at the same time, sufficient attention and closely related to the cost factors, such as product structure, the structure of the project, quality of servicelevel, quality management, and other aspects of work, the purpose is to improve the efficiency of the control cost, both to reduce the unit product costs, improve overall economic efficiency.basic principleLogistics system cost control to carry out the following principles:(1) the right standards for the cost of logistics activities, using the standard strictly implement the cost responsibility system.(2) the combination of general and key, according to the exception principle, especially the logistics cost.(3) from top to bottom, and daily on a regular basis, combining the experts and the masses, one-way activity combination and integration process, the comprehensive logistics cost control.Basic wayTo strengthen the inventory management and reasonable control inventoryTo strengthen the inventory management, reasonable control inventory is the first task of logistics cost control. Enterprise inventory costs include holding cost, ordering or production preparation cost and shortage cost. Inventory quantity is too much, although can meet customer demand, reduce the shortage cost and ordering cost, but increase the enterprise's inventory holding cost; Inventory quantity is not enough, although can reduce inventory holding cost, but will not be normal to meet customer demand and increase the shortage cost and ordering cost. How to determine the damage neither customer service levels, nor the enterprise for holding too much inventory and increasethe cost of reasonable inventory reserves, this needs to strengthen the inventory control and enterprise can use the economic order batch method, MRP, inventory control, JIT inventory control, etc.On the whole process of supply chain management, improve the level of logistics servicesControl the logistics cost is not just the pursuit of the efficiency of logistics enterprises, the main consideration should be given more from products to end users throughout the supply chain logistics cost efficiency. With today's competition in the enterprise environment, customers put forward higher request, in addition to price more enterprises can effectively shorten the period of goods turnover, really quickly, accurately and efficiently manage the commodity, in order to achieve this goal, is just the logistics system has the efficiency of an enterprise is not enough, it need to coordinate with other enterprises and customers, transportation industry, the relationship between the efficiency of the entire supply chain activities. Therefore lower logistics costs is not just logistics departments or enterprises of the production department, is also sales and procurement departments of responsibility, also the goals to reduce logistics cost through to the enterprise all functional departments. Improve the logistics service is one of the ways to reduce logistics cost, by strengthening the logistics service to customers, contribute to the realization of sales to ensure that the enterprise benefits. , of course, at the same time as the guarantee to improve the logistics service, and to prevent excess of logistics services, more than the necessary logistics service may impede the implementation of the logistics efficiency.Through the reasonable distribution to reduce logistics costDistribution is an important link in logistics services, through the realization of the efficiency of distribution, increase the cubed out and reasonable arrangements to plan, choose reasonable transportation, can reduce the distribution cost and transportation cost. The use of logistics outsourcing to reduce logistics costLogistics outsourcing is an important means of controlling logistics cost. Enterprises logistics outsourcing to specialized third-party logistics companies, through the integration of resources, utilization, not only can reduce the enterprise investment cost and logistics cost, and can make full use of the professional and technical advantages, improve the level of logistics services. The author has some cost of logistics in China has a large enterprise must rely on a survey of logistics cost occupies a considerable proportion in the enterprise, there are a lot of enterprise logistics cost accounts for more than 20% of the cost of sales. They are in the process of practice through different forms of logistics outsourcing, fundamentally reduces the logistics cost, and makes the service quality to rise obviously, so as to get rid of the cycle in some enterprises in the past, made a lot of money, it is made for shipping company. Robust that everyone is familiar with the company to produce nationally famous for bottled purified water, mineral water, bottled water sales process occupies a considerable proportion of the logistics cost, logistics cost accounts for 39% of the cost of sales, as the change of domestic and foreign economic environment, especially the rising oil prices and the national governance of overrun overload, make the enterprise faces a lot of pressure in terms of logistics, so they choose the logistics outsourcing, mainly take personnel outsourcing, outsourcing cargo handling, service outsourcing, logistics cost after change in the cost of sales share dropped to 6.5%.Control and reduce logistics costIn the rapidly development of modern logistics technology gradually perfect logistics system software. With the aid of logistics information system, on the one hand various logistics operations or business processing can accurately and rapidly; On the other hand, the establishment of the logistics information platform, all kinds of information transmitted through the network, so that the whole process of production, circulation enterprises or departments share the resulting profits, fully cope with the possibility of demand, and adjust the business practices of different enterprises and planning, so as to effectively control the happening of the ineffective logistics cost, basically realize the logistics cost is reduced, which fully reflects the logistics of the third profit source.To sum up, the logistics cost control is a comprehensive and systematic project, to build a new control thought, from the global, to obtain good economic benefit, logistics "the third profit source" can really play a role.The domestic situationOur whole society total logistics cost of GDP, down to 21.4% since 1998, seven years in a row in the percentage, is still in the level of 21.3% by 2004. The level of developed countries and foreign logistics is about 8% ~ 10%. So far, our country's logistics industry is still in its infancy, stay in vulgar management, the level of quality and efficiency is not very ideal. The modern logistics concept to China, by contrast, has more than 20 years of history, but the logistics real attention by Chinese companies, was promoted to the height of the strategic management, practical significance of the third party logistics industry, in the 21st century has just begun.At present, the domestic enterprises in the logistics cost control, an exploration is still in the stage, the perceptual component in the majority. Put forward the importance oflogistics costs "black continent" theory, indicate that people know about logistics cost of one-sidedness of "logistics iceberg theory"; Clarify logistics cost control is the enterprise profit point of "the third profit source" hypothesis; Easy logistics cost calculation method - "ABC" logistics calculation method research achievements abroad for Chinese enterprise. It is important to our country enterprise vigilant that these theory are based in the international large-scale enterprise of research. And the logistics industry of our country basic is composed of under $5 billion small and medium-sized enterprises. The existing advanced logistics concept how to reasonable application characteristic of the economic situation in our country, has become a major subject presses for solution.Cost of logistics systemLogistics system includes transportation, warehousing, packaging, handling, distribution, circulation processing, logistics information. Standing in the perspective of enterprise, it is necessary to reduce the isn't a link in the system cost, but from a global control system cost finally. To achieve this goal, need to adjust to the whole logistics system, improvement and optimization, to provide as high as possible as low as possible in the logistics cost of logistics service quality. Logistics each subsystem in its reasonable optimization on the basis of cohesion, to adapt to each other, each other to form the best structure and the operation mechanism, can give full play to the efficiency of each subsystem, and the overall efficiency of the system is able to fully embody. In the end, to ensure that the logistics system has the ability to according to the types of goods, quantity, delivery requirements, transportation conditions, etc., make the goods as soon as possible by origin with minimal link, in the most economic route, the high quality land into the hands of users, in order to achieve the purpose of reduce logistics costs, improve the economic benefit.Mention logistic system, wal-mart (Wal - Mart) group is a must to mention. Wal-mart after 44 years of operation, already have 3 more than 000 chain stores in the United States, in overseas has 1 000 chain stores, as many as 885000 employees, is the world's biggest retail enterprise. It a cost leadership strategy covers the commodity purchase store sales all the links on the transfer process cost and cost control. The company has built 62 distribution centers, distribution service for 4 more than 000 chain stores in the world, the company sales of 80000 products, 85% of these supplies distribution center. The company in the United States more than a total of nearly 30000 domestic large container trailer, 5 more than 500 large cargo truck. Transport amount of 7.75 billion cases each year, the total travel 650 million km. Distribution center is completely automated, each commodity bar code, are marked by a dozen kilometers of conveyor belt transmission products, with a laser scanner and computer to track the storage location of each item and shipping. For reasonable scheduling of the scale of the commodity procurement, inventory, logistics and distribution management, the company has established the specialized computer management systems, satellite positioning system and TV scheduling system, and even have their own satellites. Wal-mart's logistics system is a whole system, on the one hand can guarantee adequate shelf in time, on the one hand, also will try our best to make the inventory to a minimum.The thinking of integrated logistics systemIn reality, the highest level of logistics service and the lowest logistics cost is impossible to set up at the same time, both between them there is a "law of antinomy. High levels of logistics service requires a large number of inventory, enough freight and plenty of storage, this is bound to produce high logistics costs; And lower logistics costs asking for is a small amount of inventory, low freight rates and less storage, which in turn willreduce services, reduce service levels and standards. Wal-mart in the United States to set up the logistics system from the economic scale of its existing well solve the "law of antinomy, found their own logistics service level of the highest and the lowest organic balance between the logistics cost. Automated distribution centers in the United States, it is recognized as the most advanced distribution center, to achieve the goal of high efficiency, low cost, for wal-mart implements the "everyday parity" provides reliable logistics guarantee. To enter the Chinese market, however, didn't immediately put it in the United States of wal-mart's business model copy China to come, but according to the actual situation, timely and reasonable to gradually set up purchasing center and distribution center, in order to upgrade the automation level. Wal-mart's attitude is worth pondering for Chinese companies.(1) transportation cost control. Our country enterprise is limited by the size, neither necessary nor possible in a short period of time with a large transport capacity, less likely to widely used technology such as GPS. Which requires the enterprise must fully use the existing facilities, starting from the global, strive for short transport distance, transport capacity among provinces, less operation, to reach high speed, low transportation costs, transportation, quality and efficient planning and aviation, railway, highway, waterway transport.(2) the distribution cost control. Even the strength of the wal-mart, after also didn't immediately come to China for the layout of the distribution center, but according to the development strategy of business step by step. Chinese enterprises should also follow this principle, according to the distribution network and the development of appropriate scale set up distribution centers. Some production enterprise internal logistics at present didn't have to consider to establish a distribution center, only need to optimize thestorage.(3) the rationalization of logistics facilities and equipment. Every enterprise's logistics has its own characteristics, the enterprise should be to choose the logistics equipment and logistics facilities. Warehouse is self-built or lease, you need to set up the shelf, use what kind of material, specifications of the tray, equipped with what sort of transport, handling tools and vehicles is a problem that every enterprise to consider. Does not require much and all the logistics facilities and equipment, but must be able to adapt to the characteristics of the enterprise. In the commodity circulation in wuhan from best warehousing distribution center has its own European warehouse, take the pallet racking combined with gravity shelves, multi-purpose plastic tray, with van, and four kinds of forklift, including "lumbricus" to serve the needs of logistics. In the third party logistics bureau wuhan branch is rented warehouse, use pallet racking, mainly use wooden pallet, road, rail transport, adequate equipment two forklifts, company-wide on-the-job personnel also less than 30 people.(4) information system reasonably. All the associated with logistics information flow determines the effectiveness of the logistics system, to guide the flow of operations. Contemporary social demand diversification and individuation, production type to develop in the direction of many varieties, small batch, production and processing equipment from the flowing water line of special processing equipment, to adopt a multi-function machining center of flexible manufacturing system (FMS). With a medium-sized commodities flow-through enterprise as an example, its operating varieties are more than 5, 000 at least. The resulting large amounts of information has gone far beyond the human computing ability. Logistics system in order to adapt to this change will need to implement a high degree of information. But the informatization process ofcan and should be gradual. Wal-mart in the United States to use large computers to set up the data center, and wuhan from best warehousing distribution center only used a handheld scanner, electronic counters, etc. A relatively small amount of electronic equipment. The question of whether there is no advanced information system, the key lies in whether can meet the demand of the enterprise logistics management and cost. The development of the logistics systemThe cost of logistics system not only limited to the enterprise internal control. In fact has developed into the Supply Chain enterprise logistics system (Supply Chain) an integral part. Shenlong automobile co., LTD., for example, the company quite a lot of parts by wuhan local purchasing auto parts enterprises. Dpca through qualification assessment and tender way in the selection of suppliers, and they become a community of interests, by sharing information, coordinate with each other, to ensure the dongfeng-citroen automobile spare parts supply, smooth of dpca's internal logistics operation can also help companies control purchasing cost, ensure the quality of products.In fact, the enterprise supply chain are only consider the suppliers, manufacturers, distributors, are not fully consider all stakeholders. Also includes the enterprise logistics system in the broadest sense of the upstream and downstream customers and all stakeholders. To add these factors to the enterprise logistics system, and then a new comprehensive cash flow and information flow, make up a complete enterprise V alue Chain (Value Chain). The stakeholders here refers to the main body of all affected by the enterprise business activities. A brewer, for example, it products to the customers' hands by seller, the related interests may be consumers, third party logistics enterprise, the brewery surrounding residents even by relevant government functional departments, etc. Consumer is the end of product logistics, third-party logistics can provide enterpriseswith services, factory nearby residents may claim of environmental problems caused by the enterprise, government functional departments may to the enterprise management to intervene. The enterprise value chain optimization to provide guarantee for efficient production, improve the service level of the enterprise, reasonable cost reduction, also should pay attention to the social benefits of enterprises properly. Otherwise, the enterprise internal logistics system can be affected by enterprise stakeholders and reach the purpose of the design.conclusionIn the 21st century, our country enterprise is facing the challenge of globalization, the vast majority of industry overcapacity, the buyer's purchasing power is lower than the market supply situation. In this case, the manufacturing and circulation to reduce logistics costs, improve the level of service as an important way to obtain competitive advantage. Logistics system cost reduction does not mean lower service levels at the same time. Control the logistics cost is to reduce the logistics cost to improve the level of service by the best matching point or range, so as to more effectively achieve the purpose of enterprises to reduce costs and promote corporate cutbacks. Chinese enterprises should be selectively absorb the successful experience of international logistics management research, and the theoretical circle to carry out all-round cooperation, to speed up the pace of the development of logistics in China.中文随着科学技术的快速发展和经济全球化趋势的增强，世界经济国家面临着前所未有的机遇和挑战。
物流术语中英文
物流术语?基础术语物品 goods物流 logistics物流活动 logistics activity物流管理 logistics management供应链 supply chain供应链管理 supply chain management服务 service物流服务 logistics service一体化物流服务 integrated logistics service 物流系统logistics system第三方物流 the third party logistics物流设施 logistics establishment物流中心 logistics center配送中心 distribution center分拨中心 distribution center物流园区 logistics park物流企业 logistics enterprise物流作业 logistics operation物流模数 logistics modulus物流技术 logistics technology物流成本 logistics cost物流网络 logistics network物流信息 logistics information物流单证 logistics documents物流联盟 logistics alliance物流作业流程 logistics operation process 企业物流 internal logistics供应物流supply logistics生产物流production logistics销售物流 distribution logistics社会物流 external logistics军事物流 military logistics项目物流 project logistics国际物流 International logistics虚拟物流 virtual logistics精益物流 lean logistics反向物流reverse logistics回收物流 return logistics废弃物物流 waste material logistics货物运输量 freight volume货物周转量 turnover volume of freight transport 军事物资 military material筹措 raise军事供应链 military supply chain军地供应链管理 military supply chain management军事物流一体化 integration of military logistics and civil logistics物流场 logistics field战备物资储备 military repertory of combat readiness全资产可见性 total asset visibility配送式保障 distribution-mode support作业服务术语托运 consignment承运 carriage承运人 carrier运输 transportation道路运输 road transport水路运输 waterway transport铁路运输 railway transport航空运输 air transport管道运输 pipeline transport门到门服务 door to door service直达运输 through transportation中转运输 transfer transportation甩挂运输 drop and pull transport整车运输 transportation of truck-load零担运输 sporadic freight transportation 联合运输 combined transport联合费率 joint rate联合成本 joint cost仓储 warehousing储存 storing库存 inventory库存成本 inventory cost保管 storage仓单? storage invoice仓单质押融资 Warehouse receipt hypothecating/ Depot bill pledge 库存商品融资Inventory Financing仓储费用? warehousing fee订单满足率 fill rate货垛 goods stack堆码 stacking?配送 distribution拣选 order picking分类 sorting集货 goods consolidation共同配送 joint? distribution装卸 loading and unloading搬运 handling carrying包装? package/packaging销售包装? sales package运输包装 transport? package流通加工 distribution processing检验inspection增值物流服务 value-added logistics service定制物流customized logistics物流客户服务 logistics customer service物流运营服务 logistics operation service物流服务质量 logistics service quality?物品储备 goods reserves缺货率 stock-out rate货损率 cargo damages rate商品完好率 rate of the goods in good condition基本运价freight unit price理货 tally组配 assembly订货周期 order cycle time库存周期 inventory cycle time技术与设施设备术语标准箱 twenty-feet equivalent unit (TEU) 集装运输? containerized transport托盘运输 pallet transport货物编码 goods coding四号定位 four number location零库存技术 zero-inventory technology单元装卸? unit loading & unloading气力输送法 pneumatic conveying system生产输送系统 production line system分拣输送系统 sorting & picking system自动补货 automatic replenishment自动存储取货系统 automated storage & retrieval system (AS/RS) 集装化? containerization?散装化? in bulk托盘包装 palletizing直接换装 cross docking物流系统仿真 logistics system simulation冷链cold chain自营仓库 private warehouse公共仓库 public warehouse自动仓库 automated storage & retrieval system立体仓库 stereoscopic warehouse交割仓库 transaction warehouse交通枢纽 traffic hinge集装箱货运站container freight station (CFS)?集装箱码头 container terminal控湿储存区 humidity controlled space?冷藏区 chill space冷冻区 freeze space收货区 receiving space区域配送中心 regional distribution center (RDC) 公路集装箱中转站 inland container depot?铁路集装箱场 railway container yard专用线 special railway line基本港口 base port周转箱 container叉车 fork lift truck?叉车属具 attachments of fork lift trucks托盘 pallet?称量装置 load weighing devices工业用门 industrial door货架 goods shelf重力货架系统 live pallet rack system移动货架系统 mobile rack system驶入货架系统 drive-in rack system集装袋 flexible freight bags集装箱 container特种货物集装箱 specific cargo container 集装单元器具 palletized unit implants 全集装箱船 full container ship码垛机器人 robot palletizer起重机械 hoisting machinery牵引车 tow tractor升降台 lift table (LT)输送机 conveyors箱式车 box car自动导引车 automatic guided vehicle? (AGV)自动化元器件 element of automation手动液压升降平台车scissor lift table零件盒 working? accessories条码打印机 bar code printer站台登车桥 dock levelers信息术语条码 bar code商品标识代码 identification code for commodity 产品电子编码 Electronic Product Code (EPC) EPC序列号 serial number对象名称解析服务 object name service (ONS)对象分类 object class位置码 location number (LN)?贸易项目 trade item物流单元 logistics unit全球贸易项目标识代码 global trade item number 应用标识符 application? identifier (AI)物流信息编码? logistics information code自动数据采集 automatic data capture (ADC)自动识别技术auto identification条码标签 bar code tag条码识读器 bar code reader条码检测仪 bar code verifier条码系统 bar code system条码自动识别技术 bar code auto ID射频标签 RFID tag射频识读器 RFID reader射频识别 radio frequency identification? (RFID)射频识别系统 RFID systemEPC系统 EPC system数据元 metadata报文 message实体标记语言 Physical Markup Language (PML)电子数据交换 electronic data interchange (EDI)电子通关 electronic clearance电子认证? electronic authentication电子报表? e-report电子采购? e-procurement电子合同? e-contract电子商务? e-commerce (EC)电子支付? e-payment地理信息系统 geographical information system (GIS)全球定位系统global positioning system (GPS)智能交通系统 intelligent transportation system (ITS) 货物跟踪系统 goods-tracked system仓库管理系统 warehouse management system (WMS)销售时点系统point of sale (POS)电子订货系统 electronic order system (EOS)计算机辅助订货系统 computer assisted ordering (CAO) 拉式订货系统 pull order system永续存货系统 perpetual inventory system虚拟仓库 virtual warehouse物流信息系统 logistics information system (LIS)物流信息技术 logistics information technology物流信息分类 logistics information sorting分布式的网络软件 savant管理术语仓库布局? warehouse layoutABC分类管理 ABC classification安全库存 safety stock经常库存 cycle stock库存管理 inventory management库存控制 inventory control供应商管理库存 vendor managed inventory (VMI)定量订货制 fixed-quantity system (FQS)定期订货制 fixed-interval system (FIS)经济订货批量 economic order quantity (EOQ)连续补货计划 continuous replenishment program (CRP) 联合库存管理 joint managed inventory (JMI)前置期 lead time?物流成本管理 logistics cost control物流绩效管理 logistics performance management物流战略 logistics strategy物流战略管理 logistics strategy management物流质量管理 logistics quality management物流资源计划? logistics resource planning (LRP)供应链联盟? supply chain alliance供应商关系管理 supplier relationships management (SRM) 准时制 just in time (JIT)?准时制物流 just-in-time logistics?有效客户反应 efficient customer response (ECR)快速反应? quick response (QR)?物料需求计划 material requirements planning (MRP)制造资源计划manufacturing resource planning (MRPⅡ)配送需求计划 distribution requirements planning (DRP) 配送资源计划? distribution resource planning (DRPⅡ)企业资源计划? enterprise resource planning (ERP)协同计划、预测与补货collaborative planning，forecasting and replenishment (CPFR)服务成本定价法 cost-of-service pricing服务价值定价法 value-of-service pricing业务外包 outsourcing流程分析法 process analysis延迟策略 postponement strategy业务流程重组? business process reengineering(BPR)物流流程重组? logistics process reengineering有形损耗 tangible loss无形损耗 intangible loss?总成本分析 total cost analysis物流作业成本法 logistics activity-based costing效益悖反 trade off国际物流术语多式联运 multimodal transport国际多式联运 international multimodal transport国际航空货物运输 international airline transport国际铁路联运 international through railway transport 班轮运输liner transport?租船运输 shipping by chartering大陆桥运输 land bridge transport保税运输 bonded transport转关运输Tran-customs transportation报关 customs declaration报关行 customs broker不可抗力 accident beyond control保税货物 bonded goods海关监管货物cargo under custom’s supervision拼箱货 less than container load (LCL)整箱货 full container load (FCL)通运货物 through goods转运货物 transit cargo自备箱shipper’s own container到货价格 delivered price出厂价 factory price成本加运费cost and freight (CFR)出口退税 drawback过境税 transit duty海关估价 customs ratable price等级标签 grade labeling等级费率 class rate船务代理 shipping agency国际货运代理 international freight forwarding agent无船承运业务 non vessel operating common carrier business 无船承运人 NVOCC non vessel operating、common carrier索赔 claim for damages理赔 settlement of claim国际货物运输保险 international transportation cargo insurance 原产地证明 certificate of origin进出口商品检验 commodity inspection清关 clearance滞报金 fee for delayed declaration装运港船上交货 free on board (FOB)进料加工 processing with imported materials来料加工 processing with supplied materials保税仓库 boned warehouse保税工厂 bonded factory保税区 bonded area保税物流中心 bonded logistics center保税物流中心A型 bonded logistics center of A type保税物流中心B型 bonded logistics center of B type 融通仓 financing warehouse出口监管仓库 export supervised warehouse出口加工区 export processing zone定牌包装 packing of nominated brand中性包装? neutral packing提单(海运提单) bill of lading。
物流管理毕业论文-供应链管理环境下的物流成本研究
物流管理毕业论文-供应链管理环境下的物流成本研究NANCHANG UNIVERSITY毕业论文PAPERS FOR BACHELOR(2008年—2012年)题目供应链环境下的物流成本研究专业班级： 08物流管理学生姓名:准考证号：指导教师：摘要供应链管理环境下的物流成本研究专业：物流管理准考证:学生姓名：指导老师:摘要在经济一体化席卷全球的21世纪，市场的竞争不再是单一企业的竞争，而是联盟之间的竞争,即供应链之间的竞争。
在第一，第二利润源泉获得成本降低的空间越来越小的今天，更多的企业开始把第三利润源泉——物流成本，作为企业管理活动的重要领域，把目光转到综合物流成本的降低上。
因此，明确供应链环境下物流成本的构成及其控制目标很有必要本文以供应链管理的兴起作为切入点，以供应链整体为研究对象，介绍了供应链管理以及物流成本的内容并分析了企业物流成本的构成及控制途径，并针对我国物流成本居高不下这一现状，探讨了企业在供应链条件下通过对库存、运输成本、管理成本等方面的控制，从而有效降低物流成本的方法和途径.关链词:供应链; 供应链管理；物流成本；成本构成；成本控制IAbstractUnder the supply chain management logistics cost studyAbstractIn the economic globalization sweeps across the whole world twenty-first Century, the market competition is no longer the single enterprise’s competition， but the alliance between the competition，is the competition between supply chains。
In the first, the second profit source to obtain cost reduce the increasingly small space today, more and more enterprises begin to put the third source of profit —- logistics cost, as the enterprise management activity important fields, turn their attention to integrated logistics cost reduction. Therefore，clearly under the environment of supply chain logistics cost structure and its control target is necessaryWith the development of the supply chain management as a starting point， to the whole supply chain as the research object, introduces the supply chain management and logistics cost content and the analysis of enterprise logistics cost composition and the control way, and in the light of our country high logistics cost of this one current situation，discussed enterprise under the condition of Supply Chain Based on inventory， transportation cost, management cost and other aspects ofthe control， thus effectively reducing the logistics cost method and way。
浅析快递企业的成本控制--以申通快递为例
摘要物流成本是快递企业最主要的成本之一，在目前我国国内基础运输费用不断上涨的背景下，对快递企业物流成本控制进行研究具备较强的现实意义。
本文研究以快递企业的物流成本控制为研究对象，结合所学知识，联系申通快递的物流成本控制案例，分析在我国快递企业物流成本控制中存在的缺陷并设计解决方案。
首先，对成本控制的相关理论进行介绍，明确成本控制的概念、意义及方法；其次，分析申通成本控制的手段及成功经验，从申通成本控制的流程及措施出发，明确申通快递成本的影响因素后，分析申通如何改进事前、事中和事后成本控制方案进而实现成本控制效果改善的；再次，对我国快递企业成本控制的现实情况及存在的问题进行分析；最后，从改善成本控制理念、构建全面预算机制、加强成本控制的监督激励机制等出发，制定了促进我国快递企业成本控制能力改善的相关对策。
关键词：快递企业，申通，成本控制，物流成本AbstractThe logistics cost is the cost of express delivery companies in the most important one, in our current domestic infrastructure transportation costs rising in the background, on the express logistics cost control studies with a strong practical significance. In this paper, to express the company's cost control for the study, combined with the knowledge, contacts STO cost control case, the cost of courier companies in our analysis of the defects in the control and design solutions. First, the cost control theories are introduced; Second, it analyzes STO cost control methods and successful experience; once again on China's express delivery business cost control realities and problems of analysis; finally, formulate policies to promote China's express delivery business cost control capacity to improve the relevant countermeasures.Key words: courier companies, STO, cost control, logistics costs目录引言关于物流成本控制与管理的相关问题研究，在国内外都有着较丰富的理论和实践成果，尤其是在物流成本管理的重要性及可行手段方面国外有着更丰富的研究。
基于数据挖掘的物流成本分析方法
基于数据挖掘的物流成本分析方法王妍妍1，王艳宁2（1.燕山大学经济管理学院，河北秦皇岛066004；2.燕山大学理学院，河北秦皇岛066004）[摘要]基于数据挖掘技术设计物流成本分析方法，首先分析物流成本构成，找出分析对象，并对其进行数据预处理；然后改进k-means 算法，根据熵值选择聚类中心，将物流成本依据相似度归类，使得同一类中的物流成本相关性最强；最后在每个类簇中实施关联规则分析，从横向和纵向两个方面发现物流成本之间隐藏的关联；最终形成物流成本决策支持库。
实验证明该方法运行效率和质量较高，能够发现物流成本之间的相关关系。
[关键词]物流成本；数据挖掘；k-means 聚类算法；Apriori 算法[中图分类号]F253.9[文献标识码]A [文章编号]1005-152X(2018)07-0082-04Method for Logistics Cost Analysis Based on Data MiningWang Yanyan 1,Wang Yanning 2(1.School of Economics &Management,Yanshan University,Qinhuangdao 066004;2.School of Technology,Yanshan University,Qinhuangdao 066004,China)Abstract:In this paper,we designed a logistics cost analysis method based on the data mining technology.First,the composition of the logistics cost was analyzed to identify the object to be analyzed,and the relevant data was subject to pre-processing.Then,the k-means algorithm was improved and the logistics cost was clustered accordingly based on similarity after the selection of the clustering center against the entropy value,so that the logistics costs in the same category had the strongest correlation.Next,association rule analysis was applied to each cluster to unveil the hidden association between the logistics costs both from the horizontal and the vertical aspects,out of which a logistics cost decision-making support library was formed.Through an empirical test,it was shown that the method was high in efficiency and quality and could find the correlation between the logistics costs.Keywords:logistics cost;data mining;k-means clustering algorithm;Apriori algorithm[收稿日期]2018-06-01[基金项目]河北省自然科学基金项目“大数据异构在线社交网络复杂信息传播建模及算法研究”（G2016203220）；燕山大学基础研究专项课题青年课题“基于数据挖掘的物流成本精细化管理方法研究”（14LGB029）；燕山大学博士基金项目（B831）[作者简介]王妍妍（1979-），女，内蒙古赤峰人，燕山大学经济管理学院讲师，博士，主要研究方向：数据挖掘与电子商务；王艳宁（1979-），男，河北保定人，燕山大学理学院副教授，硕士，主要研究方向：图论。
《物流成本管理》课件3 项目三 物流成本分析
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1、邮政寄递服务 万件 410850.5 198744.6
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（一）物流成本项目结构分析：分析各成本项目在物流总成本中所占的比重。 （二）物流成本范围结构分析：分析各成本范围在物流总成本中所占的比重。 （三）物流成本支付结构分析：分析各支付形态在物流总成本中所占的比重。
《物流成本管理》（王桂花等编写，高等教育出版社，9787040549201）
（一）物流成本项目结构分析
数据分析
➢ （1）甲企业2020年度物流成本的总体构成是，物流功能成本占87.35%，存货相关成本占 12.65%。从表层看，物流功能成本在物流总成本中占有相当大的比重，是今后降低和控制物流成本 的主要取向，但存货相关成本是否有下降潜力，仍需做进一步的细化分析后才能确定。
➢ （2）与2019年度相比，甲企业2020年物流功能成本和存货相关成本在物流总成本中所占的比重差 异不大，物流功能成本比重上升了3.21%，存货相关成本比重下降了3.21%，具体原因需做进一步 分析。
三、物流成 本分析方法
➢ （一）比较分析法 ➢ （二）比率分析法 ➢ （三）因素分析法
《物流成本管理》（王桂花等编写，高等教育出版社，9787040549201）
(一)比较分析法
将本期财务数据与其他相 关数据进行比较，并分析 揭示其差异和矛盾
物流专业英语成本分析
• 公路运输的固定成本 是所有运输方式中最 低的,而卡车运输的可 变成本很高,因为公路 建设和公路维护成本 都以燃油税、养路费 、公路收费、吨·公里 税的方式征收
Water
• High fixed costs: terminal costs • The lowest Line costs • Offset by each other: the lease-expensive carrier
Pipeline • 管道公司(或拥有管道的石 油公司)拥有运输管道、泵 站和气泵设备。这些固定 装备的成本加上其他成本 使管道的固定成本与总成 本的比例是所有运输方式 中最高的。可变成本主要 包括运送产品(通常为原油 和成品油)的动力和与泵站 经营相关的成本。
• The highest fixed costs: • High variable costs: • Just cheaper than air
• 水路运输的固定成本 主要投放在运输设备 和端点设施上。水运 中常见的高端点成本 在很大程度上被很低 的线路费用所抵消。
Air
• High fixed costs: • High variable costs: • The highest costs
• 昂贵固定成本和可变 成本合在一起使航空 运输成为最贵的运输 方式,短途运输尤其如 此。
maintenance, terminals facilities, transport equipment, and carver administration.
• Variable costs: include line-haul costs such
as fuel and labor, equal maintenance, handling, and pickup and delivery.
物流成本分析
物流成本（logistics cost ）物流成本（Logistics Cost）是指产品的空间移动或时间占有中所耗费的各种活劳动和物化劳动的货币表现。
具体的说，它是产品在实物运动过程中，如包装、搬运装卸、运输、储存、流通加工等各个活动中所支出的人力、物力和财力的总和。
物流成本的构成1、伴随着物资的物理性流通活动发生的费用以及从事这些活动所必需的设备、设施费用；2、完成物流信息的传送和处理活动所发生的费用以及从事这些活动所必需的设备和设施费用；3、对上述活动进行综合管理所发生的费用.物流成本的计算条件根据物流成本的冰山理论，有很多项物流成本是隐藏的，物流成本可大可小，完全在于其计算的范围和方法。
因此，在计算物流成本时，必须首先明确计算条件。
如果无视计算条件，物流成本也就失去了存在的意义。
物流成本的计算条件指：物流范围、物流功能范围和会计科目范围。
1、物流范围物流范围顾名思义，指的是物流的起点和终点的长短。
人们通常所讲的物流有：原材料物流，即原材料从供应商转移到工厂时的物流；工厂内物流，即原材料、半成品，成品在工厂的不同车间、不同地点的转移和存储；从工厂到仓库的物流；从仓库到客户的物流，这个范围相当广阔。
所以，从哪里开始到哪里为止，作为物流成本的计算对象，会引起物流成本发生很大的变化。
2、物流功能范围物流功能范围是指在运输、保管、配送、包装、装卸、信息管理等众多的物流功能中，把哪种物流功能作为计算对象。
可以想见，把所有的物流功能作为计算对象的成本与只把运输、保管这两种功能作为计算对象，所得到的成本会相差悬殊。
3、物流成本计算科目范围成本计算科目的范围所指的是在会计科目中，把其中的哪些科目列入计算对象的问题。
在科目中，有运费开支、保管开支这类企业外部的开支，也有人工费、折旧费、修缮费、燃料费等企业内部的支出。
这么多开支项目，把哪些列入成本计算对象中，对物流成本的大小影响颇大。
所以，这三方面的范围选择，决定着物流成本的大小。
物流学公式
物流学公式物流学是一门研究物质在供应链中流动和管理过程的学科。
在全球化的背景下，物流发挥着越来越重要的作用，对于提高效率和降低成本具有重要意义。
物流学中有许多关键的公式，它们能够帮助我们分析和优化物流过程，提高整体运作效率。
下面将介绍几个重要的物流学公式，并探讨其在实际工作中的指导意义。
1. 总成本(Total Cost) = 运输成本(Transportation Cost) + 库存成本(Inventory Cost) + 订货成本(Ordering Cost) + 包装成本(Packaging Cost) + 仓储成本(Warehousing Cost)这个公式是物流管理中最基本的成本模型。
通过将各种成本因素相加，我们可以全面评估物流活动的总成本。
这有助于我们确定最佳的物流策略，例如选择最经济的运输方式、优化库存管理、精确控制订货频率和优化包装设计。
2. 物流效率(Logistics Efficiency) = 交货时间(Delivery Time) / 活动周期(Activity Cycle)物流效率是衡量物流活动的时间效率的指标。
交货时间是从订单提交到产品达到目标地点所需的时间，活动周期是指实际执行物流活动所需的时间。
通过计算物流效率，我们可以评估整个物流流程的运作效率，并找出潜在的瓶颈和改进机会。
例如，如果物流效率较低，我们可以通过优化路线安排、改进仓储布局或加强供应链合作来提高物流效率。
3. 服务水平(Service Level) = 完成订单数量(Completed Orders) / 订单总数(Total Orders)服务水平是衡量物流服务质量的指标。
通过计算完成订单数量与总订单数量的比例，我们可以评估物流系统的服务水平。
在物流管理中，提高服务水平是提升客户满意度的关键。
如果服务水平较低，我们可以通过加强供应链协调、改进运输透明度或提高库存准确性来提高服务水平。
4. 物流流量转换率(Logistics Flow Conversion Rate) = 有效库存周转率(Effective Inventory Turnover) / 总库存周转率(Total Inventory Turnover)物流流量转换率是衡量物流管理效果的指标。
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表 3：作业清单 装卸
人工小时数
检验 货物数量
入库对码 货物重量
3. 收集整理数据，形成作业动因分配表
作业 成本库 成本动因 成本动因量 分配率
验单
6000 单据数 1560 张 3．85
表 4：动因分配表
装卸
检验
58000
2000
人工小时数 货物数量
3300 小时 17．58
28000 箱 0．07
汪希斌
300 5274 1400 24612 800 14064
18000 1260 500
35
200
14
300 8550 500 14250 1000 28500
17586.5
40129
44118
D 成本动 成本 因量
188.44 799.2 9871.4 200
725.5 14050
691 5700
21166.5
案例学习 物流成本核算 背景简介： 某物流公司是从事国内外储运业务的专业化公司，集仓储、运输、包装、装卸、配送于 一体。 公司备有铁路专用线，各种类型货车，现代化的仓库，具备了铁路、公路、空运、海运 的全方位、立体运输能力。 公司设有仓储部、运输部、包装部、装卸部。 装卸部拥有各类吊车、叉车及搬运设备，具有大型设备的吊装、运输、移动、安装、就 位、企业搬迁、各类货物的搬运装卸服务能力。 上世纪一直使用传统成本核算法，无法合理分摊间接成本与管理费用，不能完成有效的 盈利分析，无法提供具有竞争力的报价，导致客户不满意度高，流失情况是有发生。 自 2001 年，公司以作业成本法为指导，对成本核算方法进行改进。根据客户的物流作 业活动，计算其真实的成本，从而为合理报价提供了依据，从业内部来说，也有利于成 本管控，并找到改善的机会，提高企业的成本竞争力。
入库对码
57000 货物重量 2000 吨 28．5
4. 成本核算及分摊
作业
验单 装卸 检验 入库 对码 成本 总额
分配率
3．85 17．58 0．07 28．5
表 5：ABC 法费用分摊（单位：万元）
A 成本 成本
B 成本 成本
C 成本 成本
动因 量
动因 量
动因 量
650 2502.5 320 1232 400 1540
表 2：传统成本核算法计算得到的费用分摊 （单位：万元）
客户
营业收入
分摊的费用
A
1200000
49200
B
1000000
41000
C
750000
30750
D
50000
2050
使用作业成本法的步骤： 1. 识别作业：验单、装卸、检验、入库对码 2. 确定成本动因，并生成作业清单
作业 成本动因
验单 单据数
结论： 从表 2 和表 5 得比较可以看出，客户 A 的装卸成本由原来的 49200 元变成 17586.5 元，而客户 C 的成本则由 30750 元变成 44118 元。 ABC 法按照实际作业和成本动因进行成本分摊，为公司的决策提供了更好的支持 （区分盈利项目和亏钱项目，改善内部作业流程等） 传统成本法通常假定：产品/服务增加时，投入的资源也成比例的增加。事实并非 如此。 使用 ABC 法，以每一作业的完成及其所耗资源为核心，以成本动因为基础，及时、 有效地提供成本控制所需的数据与信息，并以作业中心为基础，设置成本控制责任 中心，激励作业人员控制成本并予以奖励机制相配合，从而达到控制成本的目的。
具体实施过程： 企业的重要客户有 A,B,C 三个，其他客户较小，合并成 D。表一给除了用于维持装卸部 门的资源和费用。
资源 费用
表一：用于维持该部门的资源和费用 （单位：万元）
管理层 验单人员 装卸人员 叉车
托盘
标签
35000
5000
50000 23000
8700
1300
总计 123000
使用传统成本核算方法是将上面的所有费用按照客户给公司创造的营业收入来分摊，结 果是模糊了实际为每个客户提供服务时所发生的真实间接成本和管理费用。