论企业物流成本的控制.docVIP

论企业物流成本的控制 (初 稿) [摘要] 当前我国企业特别是制造企业由于生产批量大，劳动力成本低，同时又有较强的柔性生产能力，在国际上具有一定竞争力，而物流成本却大大高于发达国家，在综合成本中起的是抵消作用。物流作为“第三利润的源泉”已逐渐企业界所重视，是现代企业提升核心竞争力的重要手段，是国民经济新的经济增长点。本文作者首先指出物流以及物流成本的基本内涵，其次分析了企业物流成本控制的内容和我国企业在物流成本控制方面存在的问题，然后作者分析了目前我国企业常用的物流成本控制方法，最后作者重点探讨了目前我国钢铁企业在物流成本控制方面的一些做法。 [关键词]企业物流；物流成本；物流成本控制；钢铁企业 Abstract：The current Chinese enterprises particularly manufacturing enterprises due to the large production batch, the labor force cost is low, simultaneously also has the strong flexibility productivity, internationally has certain competitive power, but the physical distribution cost actually greatly is higher than the developed country, what in synthesis cost counter-balances the function. The physical distribution achievement “the third profits fountainhead” the business community has taken seriously gradually, is the modern enterprise promotes the core competitiveness the important means that is the national economy new economic growth. This article author first pointed out that the physical distribution as well as the physical distribution costs basic connotation, next has analyzed the enterprise physical distribution cost control content and Our country Enterprise the question which exists in the physical distribution cost control aspect, then the author has analyzed the present Our country Enterprise commonly used physical distribution cost control method, finally the author has discussed the present our country Iron and steel enterprise with emphasis in physical distribution cost control aspect some procedures. Key words：Logistics; logistics costs; logistics cost control; iron and steel enterprises 目录 引言 1 一、物流成本及物流成本控制的涵义 1 二、企业物流成本控制的内容 2 三、我国企业物流成本控制的问题 2 （一）企业物流成本核算不规范 2 （2）“效益背反”现象。 3 （3）物流设施落后。 3 （4）第三方物流发展滞后。 3 （5）物流人才缺乏。 3 四、企业物流成本控制的原则 4 （一）真实性原则 4 （二）可比性原则 4 （三）及时性原则 4 （四）反馈性原则 4 五、企业物流成本控制的最佳路径选择 4 （一）以成本会计为基础，使物流成本控制制度化 4 （二）建立有效的物流综合成本控制框架 5 （三）第三方物流策略 6 （四）构筑现代物流信息系统，使物流成本控制信息化 6 （五）不断加大物流人才培养力度 6 六、目前运用最广泛的两种物流成本控制方法简介 6 （一）基于成本领先战略的企业物流成本控制模型的构