物流企业成本管理现状及控制对策分析毕业论文（设计）.docVIP

毕业论文（设计）题 目： 系部名称： 经济管理系 专业班级学生姓名： 学 号指导教师： 教师职称2011年0月 Abstract With the continuing reform of economic system, accelerating the process of internationalization of Chinas logistics industry has been a rapid development, but compared with developed countries of Western Logistics, Chinas logistics industry is still in its early development stage and, many Logistics enterprises are small, extensive management, weak competitiveness, logistics costs are still high.Constantly opening up in Chinas logistics market as well as some famous multinational logistics enterprises with the influx of the Context. the logistics market more competitive.High logistics costs, has seriously affected the development and growth of logistics enterprises, enterprises in the fierce market competition in order to survive and develop, it is necessary for enterprises to control and optimize the logistics cost, thereby reducing the cost of logistics enterprises and improve economic efficiency.. This paper used the literature analysis and case analysis, research paper presented framework.The cost of logistics enterprises by a large number of literature research and analysis, combined with practical examples of cost management of modern logistics industry in the main problems in-depth analysis.The root cause of these problems and corresponding countermeasures research summary for the modern logistics enterprise to solve such problems make constructive suggestions. Keywords： Logistics; cost management; cost control. 1 引言 1.1 本文的选题背景 物流被称为继生产力、劳动力之后的“第三利润源泉”，保证这一利润源泉实现的关键就是降低物流企业成本，物流成本已经成为企业应付市场竞争和维护客户关系的重要战略决策资源。与此同时,随着我国社会主义市场经济体系的逐步确立和成功加入 WTO，企业生存与发展的外在环境发生了深刻的变化，物流在企业运营中起着越来越重要的作用，物流成本高低也直接关系到企业利润水平以及竞争力的高低。然而，我国物流成本控制至今没有完整的体系，企业消耗的物流费用没有得到揭示，成本浪费现象严重，物流成本终居高不下。于是物流成本的控制日益成为我国企业关注的焦点，而保证第三利源泉实现的关键是控制物流企业的物流成本，降低物流企业成本。可以说物流企业成本的节约就是物流科学创造的新价值，这种新价值被物流企业和客户所共享。 1.2 本文研究的重大意义 如今有必要从现代物流成本管理的观念出发，寻找物流成本管理及成本控制的对策