物流成本理毕业论文.doc

题 目 物流企业成本控制模式探讨 1、本论文的目的、意义20世纪90年代以来，物流在国外已经成为一个重要的经济增长点，而在中国才刚刚起步。经济贸易的高速发展，服务逐渐成为了中国企业中最为经济合理的综合服务模式，特别是随着信息技术的强势介入，物流业已经显示出其强劲的动力和蕴藏的无限商机。　1979年企业物流的概念第一次介绍到国内，经过近三十年的发展，我国物流业高速发展，但是物流成本却居高不下。然而，根据美国统计局、美国商务部发布的《运输报告》的结果，美国的这个比率都稳定保持在10%以内。这说明，中国物流领域的管理水平和效率还比较低，中国物流成本节约的空间还很大。因此，分析我国企业物流成本控制问题，挖掘第三方利润源，对我国企业有着积极的现实意义。Abstract Logistics management is todays business world, academia, research focus, and cost effective logistics management and control is the basis for successful logistics management and key. Logistics as the third profit source, an important role has been known by the people, how to control the logistics costs to as little as possible to provide the best possible service into the logistics sector and logistics companies are facing an important issue. Theoretically solve the problem of the high cost of logistics, rational allocation of resources, reduce logistics costs, is to promote Chinas economic development an important part. This article firstly introduces the present situation of the domestic logistic industry,briefly reviews the logistics research history of the developed countries andpresents the development of the domestic logistic theory and practice．The author predicts the development trend of the Third-party logistics based on the analysis of the characteristic classification，function and present situation ofthe Third·party logistics．Subsequently the author explains the cost composition of TPLP．and elicits that ABCcan be applied to 11PLP primely．Then，the author expatiates on the concept andworthiness of ABC。produces new cost computing methods forTPLP，and discussesthe COSt control me．are． KEY WORDS：the third·party logistics，logistics cost,activity-based costing method，cost controlAbstract I 第1章 绪论 1 1.1第三方物流企业成本控制的研究背景 1 1.2第三方物流企业成本控制的研究意义 1 第2章 第三方物流成本控制 3 2.1第三方物流企业成本的构成及分类 3 2.1.1 第三方物流企业成本的构成 3 2.1.2 物流企业成本的分类 3 2.2第三方物流成本的特征 5 2．2．1物流成本的隐蔽性 5 2．2．2物流成本之间的效益背反 6 2．2．3物流成本的其他特征 6 2.3