绿健乳业有限公司配送中心物流成本管理研究

【作者】 刘娟；

【导师】 刘义娟； 郑承松；

【作者基本信息】 南京理工大学 ， 物流工程（专业学位）， 2014， 硕士

【摘要】 随着经济的发展,我国很多企业认识到了物流成本管理的重要性。降低物流成本,提高经济效益成为当下企业发张壮大自己的重要目标之一。与国外发达国家相比,我国乳制品的物流成本居高不下,管理水平比较落后。乳制品配送中心是乳业行业中最重要的部门。乳制品配送中心在物流活动中对乳制品进行搬运、装卸、存储的频率较高,配送中心物流成本相当地复杂,连产品的加工和包装都是非常专业的。由于我国乳制品配送中心起步较晚,大部分企业运用的是传统的成本核算方法,然而这种核算方法没有把物流成本相关费用具体的列出来,而是把大部分物流成本费用都归算到相关的生产和销售部门,造成了物流成本数据不真实,严重影响了企业的判断力,阻碍了物流业的发展。在对绿健乳业有限公司进行物流成本调查时,发现物流成本管理方面存在一些问题,并提出了改进的对策。对绿健乳业有限公司配送中心运用作业成本法的适用性、可行性和必然性进行了深入的研究和分析。文章首先介绍了研究本文的背景和选题的意义,分别对国外、国内的物流成本研究状况进行了了解和分析：介绍了配送中心、配送中心物流成本管理以及物流成本的计算方法等理论方面的知识；其次,对绿健乳业有限公司及其物流活动整体情况进行了全面的调研,探讨了绿健乳业有限公司配送中心在物流成本管理中存在的问题,分析了绿健乳业公司配送中心运用作业成本计算法可行性,提出了绿健乳业有限公司配送中心物流成本的管理思路,进一步完善了其物流成本的控制策略。更多还原

【Abstract】 With economic development, many companies in China have realized the importance of logistics cost management. Reducing logistics costs and improving economic efficiency have become an important goal for companies to develop and extend their businesses. Compared with developed foreign countries, costs of dairy products in China keep in the high level and its management level relatively lags behind. Dairy products distribution centers are the most important sector in the dairy industry. A great deal of transportation, loading, unloading and storage take place in diary products distribution centers at a high frequency and costs of the distribution centers are rather complicated. Even processing and package in distribution centers are awesomely professional. Due to a late initiation of China’s dairy products distribution centers, most enterprises still adopt the traditional cost-accounting methods. But these methods cannot concretely list related logistics costs. Instead, under such accounting methods, most logistics costs are attributed to related manufacturing and sales departments, which results in unreal logistics costs data, severely influencs judgement of enterprises and hinders the development of logistics industry.During research on logistics costs in Green Heathy Diary Limited Company, some problems are found out about logistics costs management and some improvement measures are put forward in this essay. In the meantime, applicability, feasibility and necessity of ABC (Activity Based Costing) for Green Heathy Diary Limited Company is profoundly researched and analysed. This essay firstly introduces background of this research and the meaning of selecting this topic to give a brief understanding and analysis of the current situations of logistics cost at home and abroad; some basic theoretical knowledge about distribution centers, logistics cost managements of distribution centers and calculation methods about logistics costs are also introduced. Secondly, after comprehensive investigations about the Green Heathy Diary Limited Company and overall situations of its logistics activities, existing problems in logistics costs management are explored, applicability of ABC in its distribution center is analyzed and management ideas are put forward to further complete control strategy of its logistics costs.更多还原