文档介绍：基于供应链环境下的物流成本控制
摘要
我国的物流企业能否在供应链管理环境下得到很好的发展,这是物流企业在我国物流发展过程中遇到的一个重要问题。我国的物流企业如果不适应供应链的管理思想,企业不针对供应链管理要求进行相应改革,随着国外物流企业的进入,我国的物流企业将面临着严重的成本危机。
本文首先介绍供应链与物流成本的关系,分析供应链对企业物流管理的作用,然后剖析供应链环境下物流作业成本的核算、管理。根据目前我不高的现状,基于供应链的企业物流成本管理的实施需要建立信任机制、信息共享机制等,以供企业参考。
关键词:供应链管理;物流企业;成本控制;作业成本
Based on the logistics cost control under the environment of supply chain
Abstract
The development of china’s logistic firms under the environment of supply china management is a key issue. Serious crisis will occur to China’s logistics firms if they can’t adapt themselves t o the new supply china management innovation and accordingly adopt reforms of their supply chain management socially the logistic petition certainly es more and more intensive due to the entry of foreign logistic firms after China’s entry into WTO.
This paper first introduces the relationship between supply chain and logistics costs, analysis of the supply chain to enhance the role of Logistics Management, and then analyze the supply chain environment, logistics cost accounting, management. Based on the current low level of China’s logistics cost management, the management of supply chain logistics cost should be implied into different statues and need to establish confidence-building mechanisms and information shafting mechanism Finally, this paper presents a number of implementation strategies for business information for the enterprises to follow.
Key words:Supply china management; Logistic firm; Cost control ABC
目录
摘要 I
Abstract II
插图清单 V
表格清单 VI
引言 - 1 -
第1章绪论 - 2 -
研究背景 - 2 -
研究目的和意义 - 2 -
国内外研究现状及存在的问题 - 3 -
国内关于成本控制的研究 - 3 -
国外关于成本控制的研究 - 3 -
我国实施供应链物流成本管理存在的问题 - 4 -
研究主要内容 - 5 -
第2章物流成本及供应链的概述 - 6 -
物流成本 - 6 -
物流成本的概念 - 6 -
物流成本的特征 - 6 -
物流成本的构成 - 6 -
供应链 - 7 -
供应链管理定义 - 7 -
基于供应链的企业物流成本管理特点 - 7 -
供应链对企业的物流成本控制的意义 - 7 -
第3章基于供应链的企业物流作业成本的核算 - 9 -
供应链物流成本核算的现状分析 - 9 -
作业成本法在供应链环境下物流成本核算的应用