毕业论文正文-陈晓兰10.doc

基于供应链环境下的物流成本控制 摘 要 本文首先介绍与物流成本的关系，分析对企业物流管理的作用，然后剖析环境下核算、管理Based on the logistics cost control under the environment of supply chain Abstract The development of china’s logistic firms under the environment of supply china management is a key issue. Serious crisis will occur to China’s logistics firms if they can’t adapt themselves t o the new supply china management innovation and accordingly adopt reforms of their supply chain management socially the logistic market competition certainly becomes more and more intensive due to the entry of foreign logistic firms after China’s entry into WTO. This paper first introduces the relationship between supply chain and logistics costs, analysis of the supply chain to enhance the role of Logistics Management, and then analyze the supply chain environment, logistics cost accounting, management. Based on the current low level of China’s logistics cost management, the management of supply chain logistics cost should be implied into different statues and need to establish confidence-building mechanisms and information shafting mechanism Finally, this paper presents a number of implementation strategies for business information for the enterprises to follow. Key words：Supply china management; Logistic firm; Cost control ABC 摘 要 I Abstract II 插图清单 V 表格清单 VI 引 言 - 1 - 第1章 绪论 - 2 - 1.1 研究背景 - 2 - 1.2 研究目的和意义 - 2 - 1.3 国内外研究现状及存在的问题 - 3 - 1.3.1 国内关于成本控制的研究 - 3 - 1.3.2 国外关于成本控制的研究 - 3 - 1.3.3 我国实施供应链物流成本管理存在的问题 - 4 - 1.4 研究主要内容 - 5 - 第2章 物流成本及供应链的概述 - 6 - 2.1 物流成本 - 6 - 2.1.1 物流成本的概念 - 6 - 2.1.2 物流成本的特征 - 6 - 2.1.3 物流成本的构成 - 6 - 2.2 供应链 - 7 - 2.2.1 供应链管理定义 - 7 - 2.2.2 基于供应链的企业物流成本管理特点 - 7 - 2.3 供应链对企业的物流成本控制的意义 - 7 - 第3章 基于供应链的企业物流作业成本的核算 - 9 - 3.1 供应链物流成本核算的现状分析 - 9 - 3.2 作业成本法在供应链环境下物流成本核算的应用 - 9 - 3.2.1 作业成本法的产生及发展现状 - 9 - 3.2.2 作业成本法在供应链环境下适用性分析 - 10 - 3.2.3 在供应链中应用作业成本法的框架分析 - 11 - 3.3 作业成本法应用于供应链成本核算的步骤 - 11 - 3.3.1 分析供应链流程及确认作业“节点” - 11 - 3.3.2 分析和确定资源及将资源分配到每一个作业“节点” - 12 - 3.3.3 将各个作业“节点”的成本分配到产品中 - 12 - 3.4 供应链成