企业物流成本管理存在的问题及对策分析

企业物流成本管理存在的问题及对策分析(含开题报告,毕业论文11000字)
摘  要：随着经济体制的改革，国际化进程的加快，我国的物流成本管理也得到了较快的发展，但相对于西方物流发达的国家来说，我国的物流成本管理仍处于起步和发展阶段。很多企业规模小，管理方式粗放，竞争能力弱，物流成本始终居高不下。物流成本过高，已经严重影响到企业的发展和壮大。企业要想在激烈的市场竞争中求得生存与发展，必须对企业的物流成本管理进行控制和优化，从而降低企业的物流成本，提高经济效益。本文通过对大量物流企业成本管理文献进行研究分析，对现代企业中物流成本管理存在的主要问题进行深入的剖析，对这些问题产生的根源以及相应的对策进行研究总结，为当代的企业解决此类问题提出建设性的建议。
关键词：物流成本；物流成本核算；物流成本管理

Problems and Solutions of Enterprises Logistics Cost Management
Abstract: With the continuing reform of economic system, accelerating the process of internationalization of China's logistics industry has been a rapid development, but compared with developed countries of Western Logistics, China's logistics industry is still in its early development stage and, many Logistics enterprises are small, extensive management, weak competitiveness, logistics costs are still high. Constantly opening up in China's logistics market as well as some famous multinational logistics enterprises with the influx of the Context. the logistics market more competitive. High logistics costs, has seriously affected the development and growth of logistics enterprises, enterprises in the fierce market competition in order to survive and develop, it is necessary for enterprises to control and optimize the logistics cost, thereby reducing the cost of logistics enterprises and improve economic efficiency. This paper used the literature analysis and case analysis, research paper presented framework. The cost of logistics enterprises by a large number of literature research and analysis, combined with practical examples of cost management of modern logistics industry in the main problems in-depth analysis. The root cause of these problems and corresponding countermeasures research summary for the modern logistics enterprise to solve such problems make constructive suggestions.
Key words: Logistics cost ;Logistics cost accounting ;Logistics cost management                              

目    录               
摘要…………………………………………………………………………………1
关键词………………………………………………………………………………1
一、绪论……………………………………………………………………………2
  （一）研究背景…………………………………………………………………2
  （二）国内外研究现状…………………………………………………………2
    1．国外研究现状……………………………………………………………2
    2.国内研究现状……………………………………………………3
  （三）简述………………………………………………………………………4
二、物流成本及物流成本管理的内涵………………………………………4
  （一）物流成本的概念…………………………………………………………4
  （二）物流成本管理的内涵……………………………………………………4
    1．效益背反规律…………………………………………………………5
    2．杠杆效应………………………………………………………………5
    3．隐含性…………………………………………………………………5
三、国内外物流成本结构及现状…………………………………………5
 （一）我国物流成本结构及现状………………………………………………5
  （二）我国物流成本分析………………………………………………………6
   1．物流运输成本分析………………………………………………………7
   2．物流成本仓储保管费用分析……………………………………………7
   3．物流管理成本的分析……………………………………………………7
四、物流成本管理存在的问题及分析……………………………………7
  （一）企业的重视程度不够……………………………………………………7
  （二）物流成本账务单独核算难度大…………………………………………8
  （三）物流成本方法不合理……………………………………………………8
  （四）物流成本管理控制手段不成熟…………………………………………9
五、企业物流成本管理采取的对策………………………………………9
  （一）强化物流成本意识，创新物流管理机制………………………………9
    1．培养物流专业人员……………………………………………………9
    2．构筑有效的物资采购成本控制体系…………………………………9
  （二）完善物流成本核算制度………………………………………………10
  （三）建立综合性的物流成本管理框架……………………………………10
  （四）加强供应链管理………………………………………………………11
六、结束语………………………………………………………………11
参考文献………………………………………………………………………12
致谢………………………………………………………………………13