【作者】 孙朝苑；

【导师】 彭其渊；

【作者基本信息】 西南交通大学 ， 交通运输规划与管理， 2004， 博士

【摘要】 物流成本管理是企业物流管理的核心内容，对企业提升物流管理的效率、确定物流服务水平起着至关重要的作用。本论文以制造企业内的自营物流费用为研究对象，在基础理论研究、实证分析研究和理论应用研究三个层面对企业物流成本的构成、核算、控制理论以及物流成本与物流服务之间的联动模型展开了深入的研究。本论文的研究内容主要包括以下几个方面： 1、在对国内外物流成本研究现状进行评述的基础上，阐释了物流成本管理的相关理论基础。论文厘清了成本的经济实质，辨析了成本管理的内涵；通过对物流成本管理的演变发展进行追溯，从物流成本管理的概念、生成机制、基本特征、存在问题、发展趋势等几个角度对物流成本管理的内在机理进行了系统的分析。 2、对企业的物流系统分别从结构、功能和子系统的角度进行了剖析，提出了企业物流系统的一体化机理。在此基础上，论文科学界定企业物流成本的定义、内涵、构成、计算口径以及计算范围；并对影响企业物流成本构成的生产经营要素进行了分析。 3、通过调查企业物流成本的数据来源，构建了物流作业成本计算模型，形成了一个完整的物流成本计算理论体系。并在上述的研究基础上，通过对有关企业的深入调研，对该企业的物流成本计算进行了实证分析，提供了一个实际的企业物流成本计算案例，得到了令人满意的计算结果。 4、描述了企业物流成本控制的含义与作用，追溯了企业物流成本控制的源流管理思想。在此基础上，分析了企业物流成本的局部控制途径和综合控制途径；引入DEA方法，从系统流程的角度和数学的角度构建了企业物流成本的作业控制模型。 5、对企业物流成本与物流服务之间的效益背反关系进行了系统的研究。论文通过介绍企业物流服务的内涵、外延和层面要素，系统提出了物流服务和物流成本的协作机制和方法理论。并在此基础上，构建了最优物流服务水平的确定模型、物流成本与物流服务的博弈模型和扩散效应模型。 最后论文总结了全文的研究工作及研究结果，提出了论文的若干创新点，第n页西南交通大学博士研究生学位论文并对未来的工作给予展望。关键词:制造企业;物流成本;作业成本计算模型;控制;物流服务更多还原

【Abstract】 Logistics cost management is the core of enterprise’s logistics management course, which plays the vital role in promoting the efficiency of logistics management and ascertaining the logistics service level. The self-supporting logistics cost of manufacturing enterprise has been studied as a target. The logistics costing and controlling theory and linkage model of logistics cost and logistics service have been thoroughly reasearched from the three layers that are basic theory, empirical analysis and theory application. Here are some research contents:On the basis of reviewing the logistics cost research literatures, some relating basic theory of logistics cost management has been explained. The economic essentials of cost and the meaning of cost management have been discriminated. By ascending the evolvement of logistics cost management, the interior mechanism of logistics cost management such as concepts, basic characters, existing problems and developing tendency has been systemically analyzed.The logistics system of enterprise has been analyzed from the angle of logistics structure, functions and sub-systems. On this basis, the definition, meanings, structures, calculating calibers and scopes of enterprise’s logistics cost have been constructed scientically. Finally, the working elements that affecting the strcture of enterprise’s logistics cost have been analyzed.The mission costing method and activety-based costing method has been combined with investigating the data origins of enterprise’s logistics cost to construct a M-A model about logistics cost, which forms an integrated logistics costing system info. By surveying one manufacturing enterprise, a empirical analysis has been brought on this enterprise’s logistics costing. At last, an satisfying calculating result has been gotten.The meanings and effects of enterprise’s logistics cost controlling have been characterizated. The logistics controlling headstream has been ascended. At this base, the part and synthetical controlling paths of enterprise’s logistics cost have been analyzed. A logistics cost controlling model has been constructed from theangle of system and mathetemics.The trade-off relation between logistics cost and logistics service has been systemically researched. At the same time, the cooperating mechanism and method have been brought forward introducing the meanings, extensions and relating elements of logistics service. So, some models such as optimical logistics service level, the game between logistics cost and service etc.Finally, the research works and results of this dissertation have been summed up and some innovations have been brought forward.更多还原