5.09.2我国物流企业成本控制研究 15000 21 10.5.3.docVIP

中文摘要 随着我国经济体制的不断改革以及国际化进程的不断加快，我国的物流企业获得了较快的发展，但是相对于西方物流业发展比较成熟的国家来说，我国的物流业仍然处于初期阶段和发展阶段，许多物流企业规模较小，管理方式落后，竞争能力较弱，物流成本始终居高不下。本文首先对物流、成本、成本控制以及物流企业成本控制的相关概念进行概述，在此基础上，分析当前我国物流企业成本控制的现状以及存在的问题，主要包括对物流成本的构成认识不清、物流成本的核算方法不准确、物流成本控制观念落后等，并对这些问题进行了进一步的分析，最后提出了优化物流企业成本控制的途径和方法，既可以从加强物流成本核算、加强供应链管理以及完善物流信息技术体系等方面来进行改进。期望本文的研究对于优化和控制物流企业的成本，增强物流企业的竞争力提供一定的指导和借鉴作用。 关键词：物流企业；成本控制；现状；问题；对策 ABSTRACT With the reform of the economic system and accelerating the process of internationalization , Chinas logistics enterprises gained rapid development , but relative to the development of the logistics industry in the West more mature countries , Chinas logistics industry is still in its infancy phase and stage of development , and many smaller logistics companies , management behind , weak competitiveness , logistics costs are always high. Firstly, the logistics , cost, cost control and related concepts of logistics enterprises cost control overview , on this basis , analyzes the current situation of Chinas logistics control business costs and problems , including the logistics costs constitute a clear understanding , logistics cost accounting method is not accurate, the concept behind the logistics cost control , etc. , and these issues were further analyzed . Finally, ways and means to optimize the logistics cost control , either from the strengthening of the logistics cost accounting , supply chain management aspects of information technology and improve the logistics system, and to make improvements. This study expectations for cost optimization and control of logistics enterprises , enhance the competitiveness of logistics enterprises to provide some guidance and reference. Keywords： logistics enterprises ；cost control ；Status ；problems ；countermeasures 目录 引言 1 一、物流和成本控制概述 2 （一）物流 2 （二）成本 3 （三）成本控制 4 二、我国物流企业的定义及关于成本控制的内容 6 （一）物流企业的定义 6 （二）我国物流企业成本构成 6 （三）我国物流企业成本控制要素 6 三、我国物流企业成本控制现状及问题 8 四、我国物流企业成本控制存在问题的原因分析 10 （一）物流企业管理体制以及成本核算科目的设置不合理 10 （