关于物流成本控制的研究——以九江市中国邮EMS为例.doc

本科生毕业论文 专业： 会计学 毕业（论文）题目：关于物流成本控制的研究——以中国邮政为例关于物流成本控制的研究——以中国邮政为例 要 本论文以《九江市中国邮政EMS》为例，对该企业的成本控制进行了研究分析。运用访谈法得以明晰了目标企业关于成本控制的现状，以及其成本控制方面存在的问题。如该企业在成本控制方面存在着成本核算方法不合理，对成本控制缺乏认识等方面的问题。本论文结合《九江市中国邮政EMS》自身的特点，借鉴国内外中小企业物流成本控制的经验，与《九江市中国邮政EMS》目前采用的成本控制方法进行比较，提出了解决《九江市中国邮政EMS》的成本控制方法存在问题的具体建议。如提出深入研究成本控制对企业发展的影响，全面深入的认识影响中小企物流成本控制因素，并结合本企业自身的特点制定成本控制方法等具体建议。通过这些建议帮助该企业制定合理的成本控制方法，减小因成本控制方法的不当带来的经济损失，同时，也希望这些建议能够使该企业达到长期良好的发展，并可以在竞争日趋激烈的未来市场中取得稳固的市场地位。 关键字：物流 成本控制 成本核算 EMS Research on logistics cost control --in jiujiang China post EMS, for example Abstract I In this thesis, Jiujiang City, China Post EMS , for example, the corporate cost control were studied and analyzed . Use of interviews to understand the current situation of the enterprise cost control , and cost control problem. If the existence of the business in terms of cost control, cost accounting method is unreasonable, cost control and other aspects of the lack of understanding of the problem . This paper combines Jiujiang City, China Post EMS own characteristics , learn from the experience of domestic and foreign SMEs logistics cost control , and cost control methods Jiujiang City, China Post EMS currently used for comparison , propose solutions , Jiujiang City, China Post EMS the cost control problem specific recommendations . As proposed in-depth study of the impact of cost control on enterprise development , a comprehensive understanding of the factors affecting SMEs in logistics cost control , combined with the characteristics of their own to develop specific recommendations for cost control methods. Through these suggestions to help the company develop a reasonable cost control methods to reduce costs due to improper method of controlling economic losses , but also hope that these suggestions will enable the company to achieve good long-term development , and the fierce market competition in the future in occupying a place . Key words: Logistics Cost Cont