商品流通企业论文：商品流通企业物流成本核算与控制研究.docVIP

商品流通企业论文：商品流通企业物流成本核算与控制研究 【中文摘要】物流成本作为企业的“第三利润源”,从提出起就受到学术界和实业界的广泛关注。虽然近年来,我国物流产业发展迅速,但与欧美等发达国家相比,物流成本仍居高不下。而在各种物流成本中,流通环节的物流成本所占比例最大,同时由于商品流通企业是我国商品流通的主体,所以,对于商品流通企业物流成本的研究将有效降低我国物流成本,提高企业的核心竞争力。鉴于此,本文通过总结分析国内外研究现状,从系统的角度对商品流通企业物流成本的产生过程、构成和特征进行了分析,并创新性的研究了商品流通企业物流成本的核算模式和核算方法、控制原则和控制模型。论文开始阐述了和意义,充分总结了国内外学者在该领域的研究现状,提出了本文的研究框架,并界定了本文所要研究的商品流通企业物流成本等相关概念,总结分析了研究过程中所用到的基础理论,如系统动力学、作业成本法等理论；其次,根据商品流通企业物流成本的产生过程,从水平和垂直两个方向提出了企业物流成本产生体系,根据国家标准规定,明确了商品流通企业物流成本的范围和构成,并分析了企业物流成本的特征和影响因素；第三,分析了传统的企业物流成本核算的模式和方法,结合商品流通企业物流成本特征,提出采用基于时问驱动的作业成本法进行物流成本核算,并通过具体案例进行操作说明；第四,考虑企业物流成本系统的动态性、复杂性和反馈性等特征,根据系统动力学原理,建立商品流通企业物流成本控制的系统动力学模型,并应用Vensim软件对该模型进行模拟运行和分析,为企业物流成本控制指明方向。最后,总结了论文研究过程中的工作创新和不足之处,并对有待进一步研究的问题进行了展望。 【英文摘要】Logistics cost as “the third profit source”, since it proposed has drawn widespread concern in academia and industries, although in recent years, the logistics has rapidly developed in China,comparing with other foreign countries, logistics cost is still higher. The logistics cost happened in the circulation is the largest part of the whole logistics cost, and the commercial enterprises is the subject of commodity circulation, so the study of the commercial enterprises logistics cost will effectively reduce the Chinese logistics cost and improve business core competitiveness. In view of this, the paper summarized the research status at home and aboard, analyzed the logistics costs of commodity circulation generating process, composition and characteristics, and did fundamental and innovative research of the logistics cost accounting and control methods.Firstly, the paper discribes the research backgrounds and the significance, summarizes the research situation in this field and proposed the research framework, defines the logistics cost of commodities circulation and other related concepts, proposes the basic theory that used in this paper, such as system dynamics and activity-based costing. Secondly, according to the logistics cost of commercial enterprises gene