ERP环境物流成本管理与控制的研究应用.doc

内 容 摘 要 随着社会、经济、制造环境的改变以及科学技术、管理方法的发展，企业物流成本管理手段和环境也发生了变化，新的企业内外部环境对物流成本管理提出了新的要求。将现代化的信息管理方法与现代物流成本管理理念和原理以及企业的实际情况相结合，高效的使用企业的物流成本信息，适应新环境和新形势的要求，提高企业的竞争能力对企业而言是很有意义的。 在这样的环境下，许多企业通过实施ERP系统来提升物流管理水平。这在一定程度上发挥了ERP的管理效应，但是就整体来看，很多企业并没有充分发挥这个先进平台的作用，有的仅仅把ERP作为一个计算机处理系统而己。因此，本文的研究出发点就是如何在ERP环境下，充分发挥这个先进平台的作用，真正提升物流管理水平。阐述了物流成本和ERP内在的互动关系，深入分析了ERP系统对企业物流管理的提升作用，然后剖析了目前ERP环境下物流成本核算、管理与控制尚需提升的地方，提出构建基于作业的物流成本核算与控制体系的构想，并把先进的管理思想融入ERP平台，从而真正提升物流管理水平。最后，用中国南车集团ERP实施案例来说明文中提出的物流成本管理与控制理论具备一定的应用价值。 关键词：企业资源计划，ERP，物流成本管理，作业成本 ABSTRACT With the social, economic, manufacturing and environmental changes in science and technology, management development, Logistics cost management tools and the environment have also changed, the new internal and external business environment on the logistics cost management has made new demands. As to the modernization of information management methods and modern logistics cost management concepts and principles and the actual situation of the integration of efficient use of their logistics cost, to adapt to the new environment and the requirements of the new situation and improve the competitiveness of enterprises is the ability to Very meaningful. In such circumstances, many enterprises through the implementation of ERP system to enhance logistics management. This played a certain extent, the management of ERP, but on the whole, many enterprises do not fully play the role of an advanced platform, and some simply ERP as a computer processing system and others. Therefore, this study is the starting point for how the ERP environment, give full play to the role of the advanced platform and truly raise the level of logistics management. On the logistics costs and the inherent interaction between ERP, in-depth analysis of the ERP system to improve the logistics management business, and then analyze the current ERP Environment logistics cost accounting, management and control needed improvement, based on the proposal of building a logis