XXX大学中环信息学院2XXX届本科专业论文
美国太子行（天津）有限公司 物流成本分析与控制研究
摘 要
随着物流管理意识的增强，人们对物流成本的关心日渐浓厚，降低物流成本已经成为物流管理的首要任务。在许多企业中，物流成本占企业总成本的比重很大，物流成本的高低直接关系到企业利润水平以及竞争力的高低，所以，物流成本管理成为企业物流管理的一个核心内容，也就是说，人们对物流的关心首先应该从关心物流成本开始。
依据现代物流企业及生产企业对物流成本的分析和研究,从中可以看出物流成本已经成为企业总成本中一项极为重的部分, 大多数企业已经意识到降低物流成本是企业的“第三利润源泉”，只有通过不断的降低物流成本，进而实现总成本的降低，才可以激发对价格敏感的顾客的购买欲望,从而真正实现企业利润的增加。借用美国太子行（天津）有限公司这一实例,划分该企业各项物流作业，运用作业成本法来计算该企业的物流成本，以此计算结果揭示该企业是如何实现物流成本的降低，从而进一步说明了降低物流成本是企业的“第三利润源”。
关键词：物流成本 作业成本法 物流成本控制
Research on Prince of Peace Tianjin Company
Logistics cost Analysis and Control
ABSTRACT
Along with the build up of logistics consciousness, people concern about the logistics cost is gradually strong, lowering the logistics cost has already become the principal task of logistics management. In many business enterprises, the logistics cost accounted for a large proportion of the total cost, logistics cost is directly related to the high and low level of corporate profits, as well as the level of competition ability, therefore, the logistics cost management has become a core content of business enterprise logistics management, that is to say, people concerned about the logistics, first they should concern about logistics cost.
According as the analysis and research that logistics cost of logistics business enterprise and production business enterprise, logistics cost having already become the most important part of total cost of business enterprise. Majority of business
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XXX大学中环信息学院2XXX届本科专业论文
enterprises have already realized that reduce the logistics cost is\third source of profits \it can carry out reducing of total cost, just do it, it can stir up the desire of purchasing of customers ,in order to carry out the increase of corporate profits. This text uses prince of peace Tianjin company as an example, divide various activities of business enterprise logistics, then uses Activity Based Costing to compute the logistics cost of that business enterprise, and uses this result to open out this company how to achieve the reduction of logistics costs, further explanation, reduce the logistics cost is\source of profits \
Key Words: Logistics cost Activity based costing Logistics cost control
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XXX大学中环信息学院2XXX届本科专业论文
目 录
绪 论…………………………………………………………………………………………1 第一章 物流成本概念…………………………………………………………………… 2
1.1 物流成本的概念及构成???????????????????????? 2
1.1.1 物流成本概念?…………………………………………………………………2 1.1.2 企业物流成本的分类及构成……………………………………………………2 1.2 物流成本的特性…………………………………………………………………………3
1.2.1 物流成本的隐含性………………………………………………………………3 1.2.2 物流成本交替损益分析…………………………………………………………4
第二章 企业物流成本的核算与控制 …………………………………………………6
2.1 物流成本分析的方法………………………………………………………………… 6
2.1.1 物流成本分析的概念及步骤………………………………………………… 6 2.1.2 物流成本分析的方法………………………………………………………… 7 2.2 物流成本的核算方法………………………………………………………………… 7 2.3 运用作业成本法核算企业物流成本………………………………………………… 8
2.3.1 物流主要功能的作业分析…………………………………………………… 8 2.3.2 作业成本法对于物流成本研究的意义………………………………………11 2.4 作业成本法下的物流成本计算???????????????????? 11
2.4.1 物流ABC的导入…………………………………………………………… 11 2.4.2 作业成本法下物流成本核算的对象……………………………………… 13 2.4.3 应用作业成本法核算企业物流成本四个步骤…………………………… 14 2.5 物流成本控制的内容 ………………………………………………………………14
2.5.1 物流成本控制研究的内容 …………………………………………………14 2.5.2 物流成本控制的策略与效应分析………………………………………… 16 2.5.3 企业物流成本的核算与控制 ………………………………………………18
第三章 美国太子行（天津）有限公司物流成本分析………………………… 19
3.1 TZH有限公司性质?????????????????????????19 3.2 太子牌花旗参作业流………………………………………………………………20 3.3 TZH有限公司利用作业成本法实现物流成本的降低……………………………21
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物流成本分析与控制研究-毕业论文
