物流企业成本费用内部控制研究毕业论文.doc

本 科 毕 业 论 文 题 目 物流企业成本费用内部控制研究 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师  摘 要 随着中国的改革开放，生产力的大幅发展，物流的现代化也受到重视。近些年来，国家对物流行业的投入加大，有关物流的国家标准更新，对物流的发展起了重大的促进作用。但是物流行业发展虽快，内部控制制度却相对不完善，物流成本费用居高不下也阻碍了物流行业的发展。现代物流已经将运输、装卸、仓储、包装和流通加工等物流环节融为一体，但各环节中内部控制的缺失却影响了行业的竞争力与活力，因此改善物流行业成本费用内部控制就显得迫切又重要了。 改善物流成本费用内部控制可以提高企业经济效益，使物流行业健康的发展。本文先从物流、成本费用、内部控制三个方面定义入手，分析物流行业成本费用内部控制现状。并以理论联系实际的方法研究问题，以物流上市公司—铁龙物流为例，从仓储、包装、装卸加工流通、运输等方面进行成本费用内部控制分析。再提出物流成本费用内部控制措施，逐个讲述物流行业成本费用内部关键控制点，从制度建设；物流运输、仓储、包装、装卸、流通加工五个环节；企业内部部门沟通；物流行业技术发展等方面提出建议。 关键词：Abstract With Chinas reform and opening up and a substantial development of the productive forces, the modernization of logistics also received attention. In recent years, the state increased investment in the logistics industry, the logistics of the national standards update, the development of logistics played a major role in promoting. However, the rapid development of logistics industry is relatively inadequate internal control system, logistics, high costs have hindered the development of logistics industry. Modern logistics has been the transport, handling, storage, processing, packaging and distribution aspects of logistics integration, but in all sectors of the lack of internal controls has affected the competitiveness of industry and energy, thereby improving the internal control logistics costs is urgent also important. Improve the internal control logistics costs can increase economic efficiency of enterprises, which leads the healthy development of the logistics industry. This paper begins with the logistics, cost, three aspects of the definition of internal control, analyzing cost logistics status of internal control. And theoretical study with practice