2021年论企业物流的生产成本管理.doc

论企业物流生产成本管理 摘要：现在，经济全球化、市场一体化趋势日益加强，企业面对改变无常、竞争.猛烈市场环境和用户需求多样化、个性化和消费水平不停提升，其传统、机械采购、生产、物流模式已经难以适应市场需要。企业必需快速把握市场真实需求，缩短产品开发周期、采购供给周期、生产加工周期、流通配送周期，全方面降低企业作业链全过程成本，才能提升企业生存能力和竞争能力。在传统企业成本管理模式下，企业往往过于强调经过产量扩大来降低单位产品所分摊固定成本、经过采取廉价劳动力和原材料等方法降低企业生产成本，从而取得预期利润。不过，伴随企业间竞争越来越猛烈，单纯经过扩大产量来形成规模经济而不考虑市场对产品接收程度和竞争对手策略做法，己经被证实是行不通;经过改善产品设计和控制生产过程中浪费来降低成本手段所能起作用和降低成本空间也越来越小。所以，大家意识到，为保持企业生存能力和竞争能力，必需为企业寻求新利润源泉。 现代信息技术迅猛发展为大幅度降低企业物流成本提供了可能性，很多企业已逐步认识到物流利润潜力及其在经营中作用，并把物流称为企业“第三利润源泉”。物流成本管理对于降低企业成本，提升企业和产品竞争力含有重大意义。伴随大家对物流成本节省能给企业和整个社会带来巨大经济效益认识不停加深,物流成本控制问题受到了普遍关注。尤其是和欧美发达国家相比,现在中国物流成本居高不下。所以,怎样有效控制物流成本成为社会和企业焦点问题。本文从物流成本定义、分类入手，着重研究了物流成本控制意义、标准、方法，力图探索出一套适合于中国企业物流成本管理方法，为中国企业有效进行物流成本管理提供理论和实际上指导。 关键词：物流成本；成本控制；作业成本法 Abstract:Today, the trend of economic globalization, market integration strengthens day by day, constantly changing, enterprises face the competitionThe fierce market environment and customer demand for diversification, personalized and consumption level rise ceaselessly, the traditional,Mode of procurement, production, logistics machinery has been difficult to adapt to the needs of the market. The enterprise must quickly grasp the marketThe true demand, shorten the product development cycle, procurement and supply cycle, production cycle, circulation and distribution cyclePeriod, reduce the overall the whole process of enterprise operation cost of the chain, can enhance the enterprise's survival ability and competition ability.In the traditional cost management mode, enterprises are often too much emphasis on the expansion of the output to reduce the unit.Reduce the production cost of enterprises, the allocation of fixed costs through the use of cheap labor and raw materials and other measures,In order to obtain the expected profits. But, as enterprises in the increasingly fierce competition, only through the expansion of productionTo form scale economy and does not consider the market approach to the strategy of product acceptance and rival, has beenThat is impos