江西省中小物流企业成本控制研究-物流工程专业论文.docxVIP

摘要 摘要 万方数据 万方数据 摘 要 近年来，随着信息技术的日益更新和电子商务的迅猛发展，物流业也随之蓬 勃发展起来，并在推动经济发展中起着越来越重要的作用。在这样的形势下，江 西省的物流企业犹如雨后春笋一般的发展起来，尤其是中小型的物流企业更是遍 地开花。但是由于行业发展过快，粗放经营多，使得我们的物流企业特别是中小 物流企业存在许多的问题，其中最为突出的是成本控制问题。它已经成为阻碍中 小物流企业良好发展，取得有利市场竞争力的关键因素，解决中小物流企业成本 控制问题迫在眉睫。 本文首先通过对国内外关于中小企业定义的研究，提出了中小物流企业的定 义及成本划分。其次在对江西省各主要地级市的中小物流企业走访过程中，了解 到江西省中小物流企业成本控制所存在的问题，同时就各个问题所产生的原因进 行分析，并据此提出了江西省中小物流企业成本控制的模型。最后，本文结合江 西省 A 物流公司的实际情况，对该模型的可行性进行了验证，并根据分析结果 提出了中小物流企业成本控制的保障性措施。 关键词：中小物流企业；成本核算；成本控制；作业成本法 II AB ABSTRACT ABSTRACT In recent years, with the rapid development of information technology is increasingly updates and e-commerce, the logistics industry has flourished along with, and in promoting economic development plays an increasingly important role. In such a situation, the logistics enterprises in Jiangxi Province as if springing up general development, especially small and medium sized logistics enterprises are everywhere. However, due to the rapid development of the industry, extensive management and more, making our logistics enterprises, especially small and medium logistics companies exist many problems, especially in terms of cost control problem. It has become the key factors hindering the development of small and medium-good logistics enterprises to obtain favorable market competitiveness of small and medium logistics enterprises to solve the problem of cost control is imminent. Firstly, through the study of the definition of small and medium enterprises at home and abroad, put forward the definition of small and cost of logistics enterprises division. Secondly, based on the main level city in Jiangxi small logistics companies visited during understand the logistics of small and medium enterprises in Jiangxi the problems of cost control, simultaneous analysis of the causes of the various issues arising, and accordingly proposed Jiangxi small and medium enterprise logistics cost control model. Finally, the actual situation of Jiangxi A logistics company, the feasibility of the model was