第三方物流成本控制的研究.docVIP

第三方物流成本控制研究 摘　要 现代物流被称为继劳动力、自然资源之后的“第三利润源泉”，而保证这一利润源泉实现的关键是降低物流企业成本。物流企业已经成为企业应对市场竞争和维护客户关系的重要战略决策资源。作为现代物流的主要代表和重要组成部分，研究和分析成本管理与控制对完善第三方物流企业管理，加快促进其快速发展具有十分重要的意义。 本文从比较分析国内外的相关研究开始，介绍第三方物流企业成本的各组成要素，接着把几种成本控制方法引入到物流成本控制中，并分析每种方法的优点，及不足之处，企业可以根据具体实际情况加以选择应用。然后对第三方物流企业的成本控制提出建议，建议从标准化、系统化入手，对企业进行全面成本控制。最后以一优秀物流企业案例分析结尾，论证成本控制能为物流企业带来巨大效益。 关键字：第三方物流公司；物流成本控制；作业成本法The Research Of Third Party Logistics company Cost Control Wang Yue Beijing Jiaotong University school of traffic and transportation Master 1101 Major: Systems Engineering Student numberTeacher：Lv Yongbo Abstract The modern logistic is been called the third profit resources after the labor force,the natural resource,but to guarantee the profit to be true, the first thing is to reduce the cost of logistics. To enterprises,the cost has already become the important strategic decision resources to support the market competition and maintain the customer relation.As the present and important part of modern logistics, it is most important to strengthen the cost management and control for TPL(Third Part Logistics) enterprises. The paper is beginning with the comparison and analyzes studies international, summarizes the various factors of the cost of logistics enterprises.It goes on to introduce serveral methods in logistics costs control and analyze the merit shortage of every method. So that the enterprises may take advantage of this book in certain condition．then give advice from standardization, systematization to the third party logistics enterprise’ cost controlling. Finally, taking a good logistics enterprise case to demonstrate the controlling can make huge benefits. Key Words：Third Party Logistics company（TPL）, logistics Cost Control, control method, activity-based costing and activity-based management引言 论文写作背景和意义 1．研究背景 随着物流成为国家重点发展的战略性产业，第三方物流产业的发展保持着良好的发展势头。主要表现为：一是服务的范围进一步扩大，有逐渐向金融界延伸的态势；二是服务的专业化进一步加强；三是物流行业的资源整合趋势明显。去掉其光鲜的一面，认真分析我们会发现，物流行业面临以下问题： （1）国际竞争压力加大。 （2）物流成本偏高。 2．论文研究的意义： 物流企业的物流