随着当前经济的飞速发展，连锁超市行业有了快速发展的趋势，也使得连锁超市行业面临极大的挑战。随着更多新兴品牌超市不断加入快速消费品行列，对原有市场造成了极大的压力，特别是对中小型连锁超市的压力，利润空间正在逐渐减小。物流成本作为一种隐性的经济成本，是连锁超市经营中的“第三个利润源”，是企业在同行业竞争中取得优势的所在，只有优化企业物流成本，找到其经营中存在的问题，才使其利润得到增长，为在同行领域竞争中提供强有力的保障。
庆客隆连锁超市，中小型连锁超市的典型代表。本文以其为事例，深度探寻优化的途径。结合企业经营管理的实际情况，提出优化企业物流成本管理的方案，改进物流管理方式，加强物流核算体系，升级物流设备设施，完善物流信息系统，提高标准化和规范化水平，提高员工素质和物流管理水平。
关键词：物流；成本管理；成本核算
Abstract
With the rapid development of the current economy, the chain supermarket industry has a rapid development trend, this trend also makes the supermarket chain industry is facing great challenges. With more new supermarket brands continue to join the fast consumer goods, which seems to have caused great pressure on the market, especially for small and medium-sized supermarket chain pressure, has made it increasingly threatened, the profit space is gradually reduced. The economic cost of logistics cost as a recessive, is the third profit source supermarket chain management, is the enterprise has the superiority in the competition with the industry in place, only the optimization of enterprise logistics cost, find the existing problems in the operation, in order to make its profit growth, provide strong safeguard for the competition in the industry.
Daqing qingkelong chain supermarket, a typical small supermarket chain, this paper takes it as examples, explore the depth of optimization.,combined with the actual situation of the enterprise management, puts forward the optimization scheme of enterprise logistics cost management, improve the logistics management mode, strengthen the logistics accounting system, upgrade logistics facilities, improve the logistics information system, improve standardization level, improve staff quality and management level of logistics.
Keywords: Logistics; Cost control; Cost accounting
目录
摘要………………………………………………………………………………………………………………………… I
一、 绪论…………………………………………………………………………………………………….. 5
（一）研究背景………………………………………………………………………………………………. 5
（二）研究目的和意义……………………………………………………………………………………. 5
1.研究目的……………………………………………………………………………………………….. 5
2.研究意义……………………………………………………………………………………………….. 5
（三）国内外文献综述……………………………………………………………………………………. 6
1.国外文献综述………………………………………………………………………………………… 6
2.国内文献综述………………………………………………………………………………………… 6
（四）研究内容………………………………………………………………………………………………. 7
二、连锁超市物流成本管理理论…………………………………………………………………………. 7
1.连锁超市的基础理论…………………………………………………………………………………….. 7
2.物流成本的基础理论…………………………………………………………………………………….. 7
3.物流成本管理的内涵…………………………………………………………………………………….. 8
三、庆客隆超市简介以及物流成本管理现状分析……………………………………………….. 8
（一）庆客隆连锁超市简介………………………………………………………………………….. 8
（二）庆客隆连锁超市物流成本管理现状分析……………………………………………. 9
1.庆客隆超市物流活动流程以及构成………………………………………………………… 9
- 庆客隆超市物流成本分析…………………………………………………………………….. 9
3.庆客隆连锁超市的物流信息系统………………………………………………………….. 10
四、庆客隆连锁超市物流成本管理存在的问题…………………………………………………. 11
1.物流成本管理方法不科学……………………………………………………………………………. 11
2.超市的物流成本核算不科学………………………………………………………………………… 11
3.物流基础设施薄弱………………………………………………………………………………………. 12
4.物流信息系统不完善…………………………………………………………………………………… 12
5.超市员工成本意识较为淡薄………………………………………………………………………… 13
五、庆客隆连锁超市物流成本管理改进对策…………………………………………………….. 13
1.优化物流成本管理方法……………………………………………………………………………….. 13
采用多种配送模式并存的方法。……………………………………………………………………. 13
2.改进物流核算体系………………………………………………………………………………………. 14
3.加快超市物流设施建设和冷链物流的发展…………………………………………………… 15
3.1加快超市物流设施建设……………………………………………………………………… 15
3.2加快超市生鲜冷链的发展………………………………………………………………….. 16
4.完善物流信息系统………………………………………………………………………………………. 16
4.1完善信息系统……………………………………………………………………………………. 16
4.2升级物流作业信息系统……………………………………………………………………… 16
4.3各门店使用信息系统提高物流活动效率…………………………………………….. 17
4.4完善超市官网以减少供应链中间环节………………………………………………… 17
5.提高员工物流成本意识和员工物流管理水平……………………………………………….. 18
结语……………………………………………………………………………………………………………………… 19
谢辞……………………………………………………………………………………………………………………… 21
参考文献……………………………………………………………………………………………………………… 23
