有关企业物流的论文

1内容摘要随着经济的全球化和科学技术的飞速发展，现代物流管理已经成为企业降低成本、创造利润、提高经济效益的新途径。物流成本管理就是通过成本去管理物流，管理的对象是物流而不是成本，物流成本管理可以说是以成本为手段的物流管理方法。现代物流理念引入我国已 20 余年，但是由于物流成本管理包括的内容极广，涉及到成本核算、库存管理、现代信息系统的建立等各方面的问题，目前，我国对物流成本管理尤其是企业物流成本管理的研究尚存在许多薄弱环节。另外，从我国物流的现状来看，虽然也有海尔物流等成功例子，但大部分中国企业还存在物流设施落后；物流作业科学技术含量低；物流标准化、信息化程度低；物流管理方式、水平落后等诸多问题。与发达国家物流比较，中国物流成本要高得多。美国物流成本占整个运营成本的 9%左右，而中国物流成本则占 20%。由此可见，物流要真正成为中国企业的“第三利润源”，必须要通过物流成本管理有效地把物流成本降下来。本文从介绍物流、物流成本及物流成本管理入手，阐述了企业物流成本的构成及影响因素，进而对目前我国企业物流成本管理存在的问题进行了分析，并在此基础上研究了完善和加强企业物流成本管理的思路和方法。因此，论文内容包括以下四个部分。物流成本管理含义；企业物流成本现状研究；完善物流成本管理的思考；现代成本管理方法在物流成本管理中的运用。第一章物流成本管理含义。首先阐述了物流成本管理的含义：主要是一种管理思想，一种更具整体性和战略性的管理理念。企业的物流成本管理实际上是对企业物流进行管理，而成本只是其管理的手段。第二章企业物流成本管理现状研究。针对我国企业物流成本居高不下的现状，分别从财务制度、组织结构、体制、生产运作模式、科

2学技术水平及管理方式、物流标准化、信息化、物流理念及物流人才等方面进行了分析，找出了制约企业物流成本水平的原因。第三章完善物流成本管理的思考。针对我国企业物流成本居高不下的原因，从综合治理的角度出发，提出了诸如，建立现代企业物流组织结构、构建高效率的物流系统、建立物流信息系统、创新企业物流管理、建立物流子公司、企业物流外包、创新企业成本制度、提高企业物流意识等完善企业物流成本管理的思路和方法。第四章现代成本管理方法在物流成本管理中的运用。论述了作业成本系统和适时制生产系统的成本管理等现代成本方法在企业物流成本管理中的运用。本文的主要贡献是：（1）从研究方法上看，采用了理论分析与典型案例相结合的方法，使研究成果更具有应用性；（2）将现代成本管理方法与物流成本管理相结合，提供了物流成本管理研究的新思路。关键词：企业物流成本管理 ; 现状分析 ; 完善思路 ; 运用

1AbstractWith the economic globalization and development at full speed ofscienc e and technology, the mordern logistics service is managed andalready become th e new way that enterprises have lowered costs , createdprofits, increased econo mic efficiency. Logistics cost management is akind of way through cost, target of management instead of the costlogistics, the logistics cost is managed and s aid to be the office procedureof logistics taking cost as means. Idea of logist ics service has beenintroduce to our country for 20 years, but because logistic

s cost contentincluded to manage extremely wide, related to the questions of va riousfields, such as cost accounting, stock control, setting-up of the modernin formation system,etc.. At present, still there are a lot of weakpointslinks to the cost management of the logistics, especially research ofenterprise's logist ics cost management in our country. In addition,according to current situation of the logistics of our country, thoughHaier's logistics,etc. succeed examples , but most Chinese enterprises stilllag behind: the homework science of the logis tics is with low technicalcontent; the standardized, information-based degree o f logistics is low; agreat deal of questions that the management style of the l ogistics, levellag behind, etc. Compared with the logistics of developed countr y,China's logistics cost is much higher.. American logistics cost account forwh ole operation cost about 9%, but cost of logistics in China, account for20% . T herefore, the logistics should really become " the third profitsource" of Chine se enterprises, must lower logistics cost effectivelythrough the cost managemen t of the logistics .This text is from recommending logistics, logistics cost an d logisticscost management to be startedwithhave, explained the composition ofe nterprise's logistics cost and influence factor, And then manage the

2existing problems to analyse to enterprise's logistics cost of our country atp resent, study and perfect it with the train of thought and method ofstrengtheni ng enterprise's logistics cost management on this basis. So, thecontent of the thesis includes the following four parts.Cost management of the logistics; Ente rprise's logistics cost currentsituation is studied; Perfect the thinking of co st management of thelogistics; Application in the modern cost office procedure is managed inthe logistics cost.Chapter one the cost management of the logistic s. The thesis hasexplained the meaning of cost management of the logistics at f irst: It ismainly a kind of management thought, one has globality and strategic management idea even more. In fact, the logistics cost management ofenterprises is to manage enterprise's logistics, and the cost is only itsmanagement means. Chapter two enterprise logistics cost manages current situation.Direct against the current situation of enterprise's logistics of our countrywith high cost, f rom the financial rule, institutional framework , therespects, such as system, production operation mode, scientific andtechnological level and management sty le, logistics standardization,informationization, logistics idea and logistics talent,etc. have beenanalysed, have found out the reason which restricts enterp rise's logisticscost level.Chapter three perfect the thinking of cost managemen t of thelogistics. Direct the high reason against enterprise's logistics cost o