济南钢铁集团物流成本控制研究.docVIP

济南钢铁集团物流成本控制研究 硕士学位论文 济南钢铁集团物流成本控制研究 Logistics Cost Control of Jinan Iron steel Company 专 业作 者 副导师 中南大学交通运输工程学院 二?一三年十一月摘 要 随着我国钢铁行业的产能过剩和实体经济的增速趋缓,钢铁企业面临的市场竞争日益激烈,物流成本作为企业的“第三利润源”已备受钢铁企业的关注。钢铁企业通过对物流成本进行有效控制来降低总成本是增强公司核心竞争力的重要途径。 本文结合我国钢铁企业物流特点,研究济南钢铁集团物流成本的控制方法。首先对我国钢铁企业物流成本的含义、分类、性态以及物流成本的控制方法与控制目标进行综述;通过分析济南钢铁集团的物流成本控制的现状以及存在的问题,用关键绩效指标目标控制法控制每吨钢产品的大宗物料的物流成本。用流程再造方法,通过优化厂内工艺流程和物料储存点控制厂内成产物流成本。 关键词:钢铁企业;物流成本控制;关键绩效指标;目标管理 Abstract As the steel industry overcapacity and slowing growth in the real economy, the steel enterprises are facing increasingly fierce competition. Logistics cost, as a third profit source, gets much attention of iron and steel enterprises. Supply chain management of iron steel companies want to imize their profit by control logistics cost and improve customer satisfaction to enhance the core competitiveness. Logistics cost management of Jinan Iron Steel Company has been discussed in this paper based on the characteristics of the industry in China. Cost control theories about the meaning of logistics costs, classification, calculation of cost behavior and cost control objectives has been reviewed; Key performance Index method, combined with Balanced Scored Cared, has been applied to the logistics cost control of Jinan Iron and Steel Company mainly for bulk materials. Business reengineering has been put into plant logistics costs control of the company by optimizing plant process control and plant material storage sites into production logistics costs Key words:Iron and steel enterprises;Logistics cost control; Key performance index;Management by object目录 济南钢铁集团物流成本控制研究 I 原创性声明 I 摘 要 I Abstract II 目录 3 第1章 绪论 4 1.1研究背景及意义 4 1.1.1研究背景 4 1.1.2研究意义 5 1.2国内外研究现状 6 1.2.1制造业物流成本控制研究 6 1.2.2钢铁企业物流成本控制研究 7 1.3 本文主要研究内容 9 第2章 物流成本控制相关理论概述 10 2.1物流成本的含义与分类 10 2.2物流成本的计算形态 12 2.2.1物流成本计算思路 12 2.2.2物流成本的计算形态分类 13 2.3 物流成本控制的理论与方法 15 2.3.1结构性企业物流成本驱动要素的控制 16 2.3.2企业物流运营效率的管理 17 第3 章 钢铁企业物流成本的关键绩效指标目标控制法