文档介绍：毕业论文(设计)
题目: 快递业递送成本研究
摘要
随着21世纪市场经济发展脚步的加快以及经济全球化的体制改变,快递行业在国家经济发展和基础产业支持中起到的作用越来越重要。而我国的快递行业虽然在很快的速度下发展起来,但是相对于来说,我国快递成本还太高,偏高的成本很大程度上影响了快递行业的有效运作和管理。本文研究的目的就是为了降低快递成本,促进快递业的发展。
本文运用文献研究法、个案研究法的方法,总结国内外快递业发展的成果来解决我国快递业现行发展中遇到的问题。通过对中外运敦豪案例的分析,认为作业成本法在企业控制成本上意义非凡。为此提出采用作业成本法结合我国快递业发展实际情况进行成本控制,达到有效控制我国快递业递送成本的目的。
关键字:快递业,快递成本,作业成本法
Study on the cost of delivery of the courier industry
Abstract
With the accelerated pace of the 21st century the development of the market economy and economic globalization, institutional change, the express delivery industry in support of the country's economic development and basic industries play an increasingly important 's express delivery industry has developed fast speed , however, relative to the international standard, China's express delivery cost is too high, the high cost largely affected the effective operation and management of the express delivery purpose of this study is to reduce the cost of courier, to promote the development of express industry.
Use of literature research, case study method, summarizes the status of the development of domestic and international express industry found that I had the problems that exist in the courier DHL case that activity-based costing significant corporate cost proposed activity-based costing for cost bined with the actual situation of China's express delivery industry, to achieve the purpose of effective control of China's express delivery industry delivery costs.
Keywords: Express industry Courier costs Activity-Based Costing
目录
1 绪论 1
研究背景和意义 1
研究目的 1
研究方法 1
研究思路 2
2 相关理论概述 3
快递成本的构成要素 3
成本控制的方法 4
3 我国快递递送成本控制中存在的问题 8
快递进行存储和实施运输方式不合理 8
快递管理的理念和经济化意识淡薄 8
快递管理现代化流程缺乏科学性 9
4 降低快递成本的途径 11
借助现代信息系统降低物流成本 11
完善运输和配送路线的设计 11
促使仓储和库存成本最优化 12
通过实现供应链管理来降低物流成本 12
重视员工培训和坚持以人为本的理念 13
5 案例分析 14
14
中外运敦豪实施成本控制的方法 14
中