我国制造企业物流成本控制研究
摘要
我国生产企业长期以来一直是重生产、轻流通,导致物流成本巨大。如何降低企业物流成本增强企业效益,以及如何加强对其的成本控制是企业的管理者面临的一个重要问题。据此,本文在剖析制造企业物流成本控制的现状及其存在问题的基础之上,通过对制造企业物流系统的分析,深入研究了基于作业的物流成本目标控制的方法,并总结了制造企业实施基于作业的物流成本目标控制方法应采取的相应措施。
本文主要分为五个部分:第一部分,首先阐述论文写作的研究背景、国内外物流成本控制研究的现状以及论文的总体思路,并为接下来的研究作了理论铺垫。第二部分,通过对制造企业物流成本控制的现状、存在的问题以及存在问题的原因进行深入分析,发现目前在企业内部还未形成一个系统的物流成本控制体系,从而使得企业物流成本始终居高不下。第三部分,通过对制造企业物流系统以及物流成本构成的深入分析,结合目标成本控制理论与作业成本管理理论,提出了基于作业的物流成本目标控制的系统思路,详细阐述了基于作业的物流成本目标控制的基本方法。第四部分,具体阐述了物流成本目标控制途径,对企业物流成本控制实施流程与实施方法进行了具体的研究与阐述。第五部分,对论文的研究结论进行总结,并提出今后进一步研究的问题。
本文主要从理论上探讨了在制造企业内部建立基于作业的物流成本目标控制系统的方法,对于物流成本目标控制途径在企业的具体应用还有待进一步地研究。
In a long time, China production enterprises have paid more attention to production than circulation, which caused enormous logistics cost. How to decrease logistics cost and how to control it are important problems every enterprise manager has to face. According to this, the current situation of logistics cost control and logistics system of manufacturing enterprises are analyzed in this paper. Based on this analysis, the method of objective logistics cost control based on ABC system is lucubrated in and some relevant measures are summed up.
The content of the thesis includes the following five parts: In chapter one, the background of the thesis and research on logistics cost control both home and aboard are expounded as well as general idea of the thesis and the study methods are elaborated. In chapter two, by analyzing current situation of logistics cost in manufacturing enterprises and some problems related to logistics cost control and causes of the problems, it is found that there has not been a systematic infrastructure in the logistics cost control within the enterprises at present, so that the costs logistics manufacturing enterprises are very high. In chapter three, by analyzing the logistics system and the structure of logistic cost, combining with Cost Control Theory and ABM Theory, the train of thought of objective logistics cost control based on ABC system is put forward. Then the keystone of the method of objective logistics cost control based on ABC system is expounded. In chapter four, the thesis elaborates on how to design the system of objective logistics cost control. In chapter five, research conclusion is drawn and the object will be studied further in the further is put forward.
Theoretically, setting up the system of objective logistics cost control based on ABC system in manufacturing enterprises is elaborated in this thesis, so how to apply the system of objective logistics cost control based on ABC system concretely in manufacturing enterprises and how to analyze objective logistics cost concretely will be studied further in the future.
本文主要分为五个部分:第一部分,首先阐述论文写作的研究背景、国内外物流成本控制研究的现状以及论文的总体思路,并为接下来的研究作了理论铺垫。第二部分,通过对制造企业物流成本控制的现状、存在的问题以及存在问题的原因进行深入分析,发现目前在企业内部还未形成一个系统的物流成本控制体系,从而使得企业物流成本始终居高不下。第三部分,通过对制造企业物流系统以及物流成本构成的深入分析,结合目标成本控制理论与作业成本管理理论,提出了基于作业的物流成本目标控制的系统思路,详细阐述了基于作业的物流成本目标控制的基本方法。第四部分,具体阐述了物流成本目标控制途径,对企业物流成本控制实施流程与实施方法进行了具体的研究与阐述。第五部分,对论文的研究结论进行总结,并提出今后进一步研究的问题。
本文主要从理论上探讨了在制造企业内部建立基于作业的物流成本目标控制系统的方法,对于物流成本目标控制途径在企业的具体应用还有待进一步地研究。
In a long time, China production enterprises have paid more attention to production than circulation, which caused enormous logistics cost. How to decrease logistics cost and how to control it are important problems every enterprise manager has to face. According to this, the current situation of logistics cost control and logistics system of manufacturing enterprises are analyzed in this paper. Based on this analysis, the method of objective logistics cost control based on ABC system is lucubrated in and some relevant measures are summed up.
The content of the thesis includes the following five parts: In chapter one, the background of the thesis and research on logistics cost control both home and aboard are expounded as well as general idea of the thesis and the study methods are elaborated. In chapter two, by analyzing current situation of logistics cost in manufacturing enterprises and some problems related to logistics cost control and causes of the problems, it is found that there has not been a systematic infrastructure in the logistics cost control within the enterprises at present, so that the costs logistics manufacturing enterprises are very high. In chapter three, by analyzing the logistics system and the structure of logistic cost, combining with Cost Control Theory and ABM Theory, the train of thought of objective logistics cost control based on ABC system is put forward. Then the keystone of the method of objective logistics cost control based on ABC system is expounded. In chapter four, the thesis elaborates on how to design the system of objective logistics cost control. In chapter five, research conclusion is drawn and the object will be studied further in the further is put forward.
Theoretically, setting up the system of objective logistics cost control based on ABC system in manufacturing enterprises is elaborated in this thesis, so how to apply the system of objective logistics cost control based on ABC system concretely in manufacturing enterprises and how to analyze objective logistics cost concretely will be studied further in the future.
引文
[1]陈基辅.美国制造业的发展和迎接21世纪挑战的辽宁.沈阳大学学报,1999(2):7-14
[2]林绳宗.国外制造业自动化现状及其发展趋向.世界产品与技术,1996(2):29-31
[3]王志华,陈圻.长江三角洲地区制造业结构趋同与竞争绩效.统计研究,2005(3):33-36
[4]邓凤祥.现代物流成本管理.北京:经济管理出版社,2003.
[5]黄乐恒.物流成本及物流成本管理.物流技术与应用,1998(3):36-38
[6]崔介何.企业物流.北京:中国物资出版社,2002.
[7]李军.成本会计学.西安:陕西科技出版社,1995.
[8]Cooper,Kaplan R S.Profit Priorities from Activity-based Costing.Harvard Business Review,1991(5):130-137
[9]Gene R Tyndal.Logsitics Costs and Service Levels.Barry J Brinker,Emerging Practices in Cost Management(Boston,Mass:Warren,Gorhanm&Lamont),1990.
[10]黄岩,高建兵,蔡雨阳.企业物流成本的控制研究.中国软科学,2000(7):82-85
[11]孙朝苑.企业物流成本与服务.北京:科学出版社,2005.
[12]Myrdal G.Economic Theory and Underdeveloped Regions.London:Duck worth,1957.
[13]唐纳德·沃特斯.物流管理概论,北京:电子工业出版社,2004.
[14]傅桂林.物流成本管理.北京:中国物资出版社,2004.
[15]Cooper,Kaplan R S.Profit Priorities from Activity-based Costing.Harvard Business Review,1991(5):130-137
[16]Manunen O.An Activity-based Costing Model for Logistics Operations of Manufacture and Wholesalers.International Journal of Logistics:Research an Application,2000,3(1):53-65
[17]韩庆兰,王润云.借助Intranet构建基于源流管理的成本控制模型.湘潭工学院学报(社会科学版),2001(6):30-32
[18]Leary,Chris.Accosting Costs:Activity-based Costing and Distribution Efficiency.Supermarket News,1996(8):6-7
[19]许广义,赵继伟.物流服务及其效益分析.物流科技,2003(3):9-11
[20]中国物流与采购联合会.中国物流发展报告(2005-2006)[M].北京:中国物资出版社,2006.
[21]中国物流与采购联合会.中国物流年鉴2005,北京:中国物资出版社,2005.
[22]中国物流与采购联合会.中国物流发展报告(2005-2006).北京:中国物资出版社,2006.
[23]Theodore P Stank,Patricia J Daugherty,Alexander Ellinger.Pulling Customers Closer through Logistics Service.Business Horizons,1998(9-10):74-80
[24]王之泰.现代物流学.北京:中国物资出版社,1998.
[25]黄岩,高建兵,蔡雨阳.企业物流成本的控制研究.中国软科学,2000(7):82-85
[26]La Londe,Bernard,Tetrmce Pohlen.1998 Survey of Activity-Based Costing Applications Within Business Logistics.Supply Chain Managerttent Research Group,1998.
[27]谢庆红.制造业物流成本探析.商业研究,2003(4):5
[28]Stan Brignall.A Contingent Rationale for Cost System Design in Service.Management Accounting Research,1997(8):325-346.
[29]Binshan Lin,James Collins,Robert K Su.Supply Chain Costing:an Activity-based Perspective.International Journal of Physical Distribution&Logistics,2001.
[30]Carsten Hombrug.Using Data Envelopment Analysis to Benchmark Activities.Production Economics,2001(73):51-58.
[31]王光远.作业会计的基本概念.会计研究,1995(7):5-11
[32]刘希宋,方跃,邵晓峰,贾静.作业成本法——机理·模型·实证分析,北京:国防工业出版社,1999.
[33]王焰.物流能力:在服务与成本间权衡.物流研究,2004(1):20-22
[34]朱道力,龚国华,罗齐.物流和供应链管理.上海:复旦大学出版社,2001.
[35]朱伟生,张洪革.物流成本管理.北京:机械工业出版社,2003.
[36]李秉祥,王玉欣.作业成本计算模型的研究.西安理工大学学报,1999(2):69-73
[37]郭晓顺.作业成本法在物流企业中的适用性研究分析.武汉理工大学学报(社会科学版),2002(5):477-480
[38]王福胜,王玉婷,李汉铃.作业成本法下的产品盈利能力分析.哈尔滨工业大学学报,2002(4):261-264
[39]李维刚.企业物流成本分析与管理.财会月刊,2004(12):15
[40]虞洁.怎样控制企业物流成本.中国物流与采购,2003(2):16
[41]衣春光.物流成本及其控制决策.中国物流与采购,2003(23):21
[2]林绳宗.国外制造业自动化现状及其发展趋向.世界产品与技术,1996(2):29-31
[3]王志华,陈圻.长江三角洲地区制造业结构趋同与竞争绩效.统计研究,2005(3):33-36
[4]邓凤祥.现代物流成本管理.北京:经济管理出版社,2003.
[5]黄乐恒.物流成本及物流成本管理.物流技术与应用,1998(3):36-38
[6]崔介何.企业物流.北京:中国物资出版社,2002.
[7]李军.成本会计学.西安:陕西科技出版社,1995.
[8]Cooper,Kaplan R S.Profit Priorities from Activity-based Costing.Harvard Business Review,1991(5):130-137
[9]Gene R Tyndal.Logsitics Costs and Service Levels.Barry J Brinker,Emerging Practices in Cost Management(Boston,Mass:Warren,Gorhanm&Lamont),1990.
[10]黄岩,高建兵,蔡雨阳.企业物流成本的控制研究.中国软科学,2000(7):82-85
[11]孙朝苑.企业物流成本与服务.北京:科学出版社,2005.
[12]Myrdal G.Economic Theory and Underdeveloped Regions.London:Duck worth,1957.
[13]唐纳德·沃特斯.物流管理概论,北京:电子工业出版社,2004.
[14]傅桂林.物流成本管理.北京:中国物资出版社,2004.
[15]Cooper,Kaplan R S.Profit Priorities from Activity-based Costing.Harvard Business Review,1991(5):130-137
[16]Manunen O.An Activity-based Costing Model for Logistics Operations of Manufacture and Wholesalers.International Journal of Logistics:Research an Application,2000,3(1):53-65
[17]韩庆兰,王润云.借助Intranet构建基于源流管理的成本控制模型.湘潭工学院学报(社会科学版),2001(6):30-32
[18]Leary,Chris.Accosting Costs:Activity-based Costing and Distribution Efficiency.Supermarket News,1996(8):6-7
[19]许广义,赵继伟.物流服务及其效益分析.物流科技,2003(3):9-11
[20]中国物流与采购联合会.中国物流发展报告(2005-2006)[M].北京:中国物资出版社,2006.
[21]中国物流与采购联合会.中国物流年鉴2005,北京:中国物资出版社,2005.
[22]中国物流与采购联合会.中国物流发展报告(2005-2006).北京:中国物资出版社,2006.
[23]Theodore P Stank,Patricia J Daugherty,Alexander Ellinger.Pulling Customers Closer through Logistics Service.Business Horizons,1998(9-10):74-80
[24]王之泰.现代物流学.北京:中国物资出版社,1998.
[25]黄岩,高建兵,蔡雨阳.企业物流成本的控制研究.中国软科学,2000(7):82-85
[26]La Londe,Bernard,Tetrmce Pohlen.1998 Survey of Activity-Based Costing Applications Within Business Logistics.Supply Chain Managerttent Research Group,1998.
[27]谢庆红.制造业物流成本探析.商业研究,2003(4):5
[28]Stan Brignall.A Contingent Rationale for Cost System Design in Service.Management Accounting Research,1997(8):325-346.
[29]Binshan Lin,James Collins,Robert K Su.Supply Chain Costing:an Activity-based Perspective.International Journal of Physical Distribution&Logistics,2001.
[30]Carsten Hombrug.Using Data Envelopment Analysis to Benchmark Activities.Production Economics,2001(73):51-58.
[31]王光远.作业会计的基本概念.会计研究,1995(7):5-11
[32]刘希宋,方跃,邵晓峰,贾静.作业成本法——机理·模型·实证分析,北京:国防工业出版社,1999.
[33]王焰.物流能力:在服务与成本间权衡.物流研究,2004(1):20-22
[34]朱道力,龚国华,罗齐.物流和供应链管理.上海:复旦大学出版社,2001.
[35]朱伟生,张洪革.物流成本管理.北京:机械工业出版社,2003.
[36]李秉祥,王玉欣.作业成本计算模型的研究.西安理工大学学报,1999(2):69-73
[37]郭晓顺.作业成本法在物流企业中的适用性研究分析.武汉理工大学学报(社会科学版),2002(5):477-480
[38]王福胜,王玉婷,李汉铃.作业成本法下的产品盈利能力分析.哈尔滨工业大学学报,2002(4):261-264
[39]李维刚.企业物流成本分析与管理.财会月刊,2004(12):15
[40]虞洁.怎样控制企业物流成本.中国物流与采购,2003(2):16
[41]衣春光.物流成本及其控制决策.中国物流与采购,2003(23):21