【作者】 陈菲；

【导师】 曹越； 赵娇；

【作者基本信息】 湖南大学 ， 会计硕士（专业学位）， 2022， 硕士

【摘要】 随着电子信息技术不断革新,电子化商业交易方式诞生,电子商务企业逐渐发展。电子商务企业良好的经营效益,极大地推动了我国的经济发展,现在它已经成为了我国经济结构中很重要的环节。如今电子商务进入了高速发展时期,已经进入到了社会和经济的各行业,与之相对应的是物流短板的凸显,电子商务企业急切需要解决如何对物流成本进行管理的问题。对电子商务企业物流成本进行研究,找出物流成本管理中存在的问题并加以改进,能够提升企业核心竞争力,促进电子商务行业的发展。多喜爱集团是一家以床上用品为主要产品的家纺公司,其电子商务版块正处于迅速发展期。在国内家纺电子商务公司中,多喜爱集团具有较强的竞争力,发展前景好。但是,在分析其电子商务物流成本时,发现物流成本金额较高,在物流管理上不够完善。逐一梳理后发现存在以下问题:第一,在电子商务采购环节,存在采购流程不规范、采购包装成本过高等问题;第二,在电子商务仓储环节,存在自有仓库投入过多资金、仓储系统不完善等问题;第三,在电子商务配送环节,存在物流配送成本较高、第三方物流服务水平不高等问题;第四,在电子商务逆向物流环节,存在逆向物流的供应链设计不合理、逆向物流环节的会计核算不清晰等问题。存在这些问题,主要是因为成本管控意识不强、管理系统繁多又互不关联、难以对第三方物流公司进行直接控制、财务核算不完善等。针对上述问题,本文在充分考虑企业实际情况后,提出如下管理改进措施:第一,在采购环节应当优化采购流程、优化采购包装成本;第二,在仓储环节应当选择合理仓储方式、结合供应链完善仓储系统;第三,在配送环节应当选择最佳物流模式、加强第三方物流供应商管理;第四,在逆向物流环节应当优化逆向物流供应链、规范逆向物流环节成本的会计核算与报告。本文在充分了解电子商务物流成本相关概念及理论的基础上,从多喜爱电子商务的实际情况出发,着眼于企业整体物流流程,找到物流成本管理中的不足并提出改进措施。研究内容具有很好的行业针对性,希望能对行业内其他公司的物流成本管理起到借鉴作用。更多还原

【Abstract】 With the rapid and ongoing upgrades and enhancements of electronic information technology and the birth of electronic business transactions,e-commerce enterprises have gradually developed.The good operating benefits of e-commerce enterprises have played a huge role in promoting China’s economic development and have now become a very important part of China’s economic structure.With the rapid development of e-commerce,it has entered various social and economic industries,corresponding to the highlight of logistics shortcomings,logistics costs management has become an urgent problem for e-commerce companies to solve.By analyzing the logistics cost of e-commerce enterprises,finding out the problems existing in logistics cost management,and making improvements,this can help to enhance the core competitiveness of enterprises,and at the same time,will help to boost the development of the e-commerce industry.Dohia Group is a home textile company with bedding as its main product,and its e-commerce is developing rapidly.Among the domestic home textile e-commerce companies,Dohia Group has strong competitiveness and good development prospects.However,when analyzing its e-commerce logistics costs,it is found that the amount of logistics costs is relatively high,and the logistics management is not perfect.After sorting out the problems one by one,the following problems have been identified:First,in the e-commerce procurement,there are problems such as irregular procurement process and high procurement and packaging costs;Second,in the e-commerce warehousing,there is excessive investment in the warehouse,and the warehousing system has found to be imperfect;Third,in the e-commerce distribution,there are problems such as high logistics and distribution costs and low third-party logistics services level;Fourthly,in the reverse logistics link e-commerce,there is a supply chain of reverse logistics unreasonable design and unclear accounting in reverse logistics.The existence of these problems is mainly due to the lack of awareness of cost control,numerous and unrelated management systems,difficulty in direct control of third-party logistics companies,and imperfect financial accounting.In response to the above problems,after fully considering the actual situation of the enterprise,management improvement measures are proposed: First,in the procurement process,the procurement process,and procurement packaging cost should be optimized;Second,in the warehousing process,a reasonable warehousing method should be selected and the warehousing system should be improved in combination with the supply chain;Third,in the warehousing process in the distribution link,the best logistics model should be selected and the management of third-party logistics suppliers should be strengthened;Fourthly,in the reverse logistics link,the reverse logistics supply chain should be optimized,and the accounting and reporting of costs in the reverse logistics link should be standardized.By fully interpreting all the relevant concepts and theories of e-commerce logistics costs,starting from the actual situation of Dohia Group’s e-commerce,and focusing on the overall logistics process of Dohia Group,this paper intends to find out the problems existing in logistics cost management and puts forward to provide suggestions for improvement.The research content has good industry pertinence,and it is hoped that it can serve as a reference for the logistics cost management of other companies in the industry.更多还原