毕业论文正文-陈晓兰

安徽工程大学毕业论文（设计）

供应链环境下的作业成本控制

摘 要

我国的物流企业能否在供应链管理环境下得到很好的发展，这是物流企业在我国物流发展过程中遇到的一个重要问题。我国的物流企业如果不适应供应链的管理思想，企业不针对供应链管理要求进行相应改革，随着国外物流企业的进入，我国的物流企业将面临着严重的成本危机。

本文主要从供应链的发展开始，介绍了供应链管理的内涵和基本理论。指出了在供应链管理环境下，物流企业如何进行合理的成本控制已经成为一个重要的方面。物流企业要在边际利润小、竞争激烈的物流市场中获胜，就要从供应链的角度出发设定相应的成本管理目标，所以加强成本管理是必要和重要的。而传统成本计算方法是基于制造业发展而来，已经不合适现代物流企业成本管理，其计算出的成本信息失真，误导企业做出错误决策。

接着剖析供应链环境下物流作业成本的核算、管理。根据目前我国物流成本管理水平不高的现状，基于供应链的企业物流成本管理的实施需要建立信任机制、信息共享机制等，以供企业参考。

关键词：供应链管理；物流企业；成本控制；作业成本

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陈哓兰：基于供应链环境下的物流成本控制

Activity Based Costing control under the environment of supply chain

Abstract

The development of china’s logistic firms under the environment of supply china management is a key issue. Serious crisis will occur to China’s logistics firms if they can’t adapt themselves t o the new supply china management innovation and accordingly adopt reforms of their supply chain management socially the logistic market competition certainly becomes more and more intensive due to the entry of foreign logistic firms .

This paper aims at investigating the interior relationship between supply chain and logistics, and introducing the fundamental theory of supply china management. It has been highlighted that how the logistic control their operation cossets has become more and more important Specifically, in order to survive in the intensively competitive logistics market, logistic firms are required to establish certain costs control objective and strengthen their costs management form the perspective of supply china management. The traditional costs management method mainly applets manufacturing firms, which therefore isn’t naturally suitable for the Costs management for logistic firms, especially causes misleading decisions.

And then analyze the supply chain environment, logistics cost accounting, management. Based on the current low level of China’s logistics cost management, the management of supply chain logistics cost should be implied into different statues and need to establish confidence-building mechanisms and information shafting mechanism Finally, this paper presents a number of implementation strategies for business information for the enterprises to follow.

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Key words：Supply china management; Logistic firm; Cost control ABC

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安徽工程大学毕业论文（设计）

目 录

摘 要 ..................................................................................................................................... I Abstract .................................................................................................................................... II 插图清单 ................................................................................................................................... V 表格清单 .................................................................................................................................. VI 引 言 ................................................................................................................................... - 1 - 第1章 绪论 ......................................................................................................................... - 2 -

1.1 研究背景 ................................................................................................................. - 2 - 1.2 研究目的和意义 ..................................................................................................... - 2 - 1.3 国内外研究现状及存在的问题 ............................................................................. - 3 -

1.3.1 国内关于成本控制的研究 ........................................................................... - 3 - 1.3.2 国外关于成本控制的研究 ........................................................................... - 3 - 1.3.3 我国实施供应链物流成本管理存在的问题 ............................................... - 4 - 1.4 研究主要内容 ......................................................................................................... - 5 - 第2章 物流成本及供应链的概述 ..................................................................................... - 6 -

2.1 物流成本 ................................................................................................................. - 6 -

2.1.1 物流成本的概念 ........................................................................................... - 6 - 2.1.2 物流成本的特征 ........................................................................................... - 6 - 2.1.3 物流成本的构成 ........................................................................................... - 6 - 2.2 供应链 ..................................................................................................................... - 7 -

2.2.1 供应链管理定义 ........................................................................................... - 7 - 2.2.2 基于供应链的企业物流成本管理特点 ....................................................... - 7 - 2.3 供应链对企业的物流成本控制的意义 ................................................................. - 7 - 第3章 供应链环境下作业成本的核算 ............................................................................. - 9 -

3.1 供应链物流成本核算的现状分析 ......................................................................... - 9 - 3.2 供应链环境下作业成本法核算的应用 ................................................................. - 9 -

3.2.1 作业成本法的产生及发展现状 ................................................................... - 9 - 3.2.2 作业成本法在供应链环境下的分析 ......................................................... - 10 - 3.3 作业成本法应用于供应链成本核算的步骤 ....................................................... - 11 -

3.3.1 分析供应链流程及确认作业“节点” .......................................................... - 11 - 3.3.2 分析和确定资源及将资源分配到每一个作业“节点” .............................. - 12 - 3.3.3 将各个作业“节点”的成本分配到产品中 ......................................................... - 13 - 3.4 供应链成本的优化 ............................................................................................... - 13 - 第4章 供应链环境下作业成本控制的保障机制 ........................................................... - 14 -

4.1 信任机制 ............................................................................................................... - 14 -

4.1.1 三种不同类型的信任 ................................................................................. - 14 - 4.1.2 信任机制的建立 ......................................................................................... - 14 - 4.2 信息共享机制 ....................................................................................................... - 15 -

4.2.1 信息共享模式 ............................................................................................. - 15 - 4.2.2 信息共享机制的实现 ................................................................................. - 16 - 4.3 完善现代企业物流组织结构 ............................................................................... - 16 - 4.4 进行人员培训，打造实施团队 ........................................................................... - 17 -

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陈哓兰：基于供应链环境下的物流成本控制

结论与展望 ......................................................................................................................... - 18 - 致 谢 ................................................................................................................................. - 19 - 参考文献 ............................................................................................................................. - 20 - 附录D ................................................................................................................................. - 21 -

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安徽工程大学毕业论文（设计）

插图清单

图3-1 作业成本原理图 ................................................................................................... - 10 -

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