企业物流成本管理中存在主要问题和对策建议.docVIP

浅析企业物流管理成本中的一些问题 工商管理（物流）六班 吴俊 指导教师 李红川 摘要 ：当今世界经济发展呈现出全球化趋势，现代管理和科学技术日益得到广泛应用，全球市场竞争日益激烈，经济发展日益注重长期效益、规模效益和区域及全球战略。由于现代物流具有支持企业充分挖掘“第三利润源泉”一—物流利润和提高服务水平的重要能力。因此消除“物流冰山”，开垦“企业经营的黑大陆”，与“品牌经营”一道构成了提升企业核心竞争力的关键因素。现代企业在物流管理过程中存在着一些问题，严重地影响了企业物流成本的降低，本文分析了企业物流管理中的各种障碍，并探索其解决对策. 关键词: 企业物流 物流成本 管理 问题 对策 Abstract: the economic development in the world today, presents the globalization trend of modern management science and technology and increasingly extensively, global competitive market economy development, pay attention to the long-term benefits, growing scale and regional and global strategy. Thanks to modern logistics has support enterprise fully exploit the \third profits source\-a profit and improve the service level of logistics of the important ability. The elimination of \logistics tip,\ open \enterprise management black mainland\, and \brand management\ a constitute enhance the core competitiveness of enterprises key factors. Modern enterprise in logistics management process, there are some problems in the serious influence on the enterprise logistics cost reduction, this paper analyzes the enterprise logistics management of various obstacles, and explores its solution countermeasures. Keywords: enterprise logistics logistics cost management countermeasures 目 录 一、关于企业物流与物流成本管理的概念。······································1 二、企业物流成本管理现状。·······································2 三、我国企业物流成本管理存在的一些问题。·····································4 （一）物流成本计算问题。···················································4 1、物流成本计算内容不全面。················································2 2、物流费用采用的核算方法，不能从外部把握企业实际的物流成本。·············2 3、对物流成本的计算和控制分散进行。········································2 （二）对物流成本的划分。····················································2 1、对物流成本的组成不能清楚地划分。········································2 2、不能从销售关联角度清楚地划分计算分类项的物流成本。······················3 （三）效益背反。···························································3 1、物流各环节运输、储存、包装等的“效益背反”。·························