發(fā)布時(shí)間：2018-08-05 18:42

【摘要】：隨著我國(guó)經(jīng)濟(jì)體制不斷的改革,國(guó)際化進(jìn)程不斷的加快,我國(guó)物流業(yè)也得到較快的發(fā)展。但是相對(duì)于西方發(fā)達(dá)國(guó)家的物流來說,我國(guó)的物流業(yè)還處于起步發(fā)展階段。許多小的物流企業(yè)競(jìng)爭(zhēng)能力弱、管理方式粗獷,導(dǎo)致物流成本居高不下。因此,為了在激勵(lì)競(jìng)爭(zhēng)的市場(chǎng)環(huán)境中求得生存發(fā)展,物流企業(yè)就要不斷地降低成本,加快企業(yè)內(nèi)部成本控制管理的完善,以增加自身的競(jìng)爭(zhēng)力,提高企業(yè)的經(jīng)濟(jì)效益。 本文在整合國(guó)內(nèi)外現(xiàn)有的物流成本管理理論的基礎(chǔ)上,從公路運(yùn)輸?shù)男袠I(yè)特點(diǎn)、公路運(yùn)輸企業(yè)的成本構(gòu)成、影響公路運(yùn)輸成本的因素以及公路運(yùn)輸企業(yè)成本管理的方法四個(gè)方面重點(diǎn)介紹了公路運(yùn)輸企業(yè)的成本管理現(xiàn)狀；然后對(duì)主要從事公路運(yùn)輸?shù)倪B廣物流公司存在成本控制思想、體制落后,考核機(jī)制不健全,員工的成本控制意識(shí)薄弱,公司的物流信息化建設(shè)不足等成本控制問題進(jìn)行分析；接著在論文第四章針對(duì)連廣公司的成本控制情況,從增加員工的物流成本控制觀念、實(shí)行物流信息化管理、建立合理定價(jià)機(jī)制以及從預(yù)算、經(jīng)營(yíng)、考核等階段對(duì)連廣公司加強(qiáng)成本控制提出了建議；最后,建立起對(duì)于連廣物流公司成本控制的保障體系,以保障連廣公司成本管理工作的順利有效的實(shí)施。 物流企業(yè)的成本控制研究對(duì)于企業(yè)的生存發(fā)展尤其重要,希望通過本文對(duì)于連廣物流公司的成本控制研究,有助于其他主要從事公路運(yùn)輸?shù)奈锪鞴�司�?yōu)化其成本,提高企業(yè)利潤(rùn)。
[Abstract]:With the constant reform of China's economic system and the acceleration of the internationalization process, the logistics industry of our country has also been developing rapidly. But the logistics industry of our country is still in the initial stage of development compared with the logistics of the western developed countries. Many small logistics enterprises have weak competitive power and rough management style, resulting in high logistics costs. Therefore, in order to survive and develop in the competitive market environment, logistics enterprises should constantly reduce costs, accelerate the improvement of internal cost control management, in order to increase their own competitiveness and improve the economic benefits of enterprises. On the basis of integrating the existing logistics cost management theory at home and abroad, this paper analyzes the characteristics of road transportation industry and the cost composition of highway transportation enterprises. The factors affecting the cost of highway transportation and the methods of cost management of highway transportation enterprises are introduced in this paper, and then the cost control idea of Lianguang logistics company, which is mainly engaged in road transportation, is introduced. The system is backward, the examination mechanism is not perfect, the cost control consciousness of the staff is weak, the logistics information construction of the company is insufficient and so on cost control problem is analyzed; then in the fourth chapter of the paper, the cost control situation of Lianguang Company is analyzed. From the aspects of increasing the logistics cost control concept of employees, carrying out logistics information management, establishing reasonable pricing mechanism and putting forward some suggestions to Lianguang Company to strengthen cost control from the stages of budget, management, examination and so on. In order to ensure the smooth and effective implementation of the cost management of Lianguang Logistics Company, the cost control system of Lianguang Logistics Company is established. The research on cost control of logistics enterprises is especially important for the survival and development of enterprises. It is hoped that the research on cost control of Lianguang logistics companies in this paper will help other logistics companies mainly engaged in road transportation to optimize their costs. Increase the profits of enterprises.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F259.23

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本文編號(hào)：2166653