摘 要
在企业经营活动中，物流是渗透到各项经营活动之中的活动。物流成本就是用金额评价物流活动的实际情况。现代物流成本是指从原材料供应开始一直襄括到将商品送达到消费者手上所发生的全部物流费用。由于物流成本没有被列入企业的财务会计制度，制造企业习惯将物流费用计入产品成本，商业企业则把物流费用与商品流通费用混在一起。因此，无论是制造企业还是商业企业，不仅难以按照物流成本的内涵完整地计算出物流成本，而且连已经被生产领域或流通领域分割开来的物流成本，也不能单独真实地计算并反映出来。
无论是企业物流还是物流企业，如何对自身物流资源进行优化配置，如何实施管理和决策，以期用最小的成本带来最大的效益，都是它们所面临的最重要问题之一。物流被看作是制造企业最后的也是最有希望降低成本、提高效益的环节。
关键词 企业物流，成本管理，成本控制
ABSTRACT
Business activities, logistics activities penetrate into various business activities. Logistics cost is the amount of evaluation of the actual situation of the logistics activities. Modern logistics costs from the supply of raw materials has been incorporates the goods to be sent to the logistics costs that occur in the hands of consumers. The logistics cost is not included in the financial accounting system, manufacturing companies used to logistics costs included in the cost of the product, mixed commercial enterprises put the logistics costs and the costs of commodity circulation. Therefore, regardless of the manufacturing business or commercial enterprise, not only difficult logistics costs calculated in accordance with the connotation of logistics costs, and even has been the production area or circulation split open to logistics costs, alone can not truly calculated and reflected.
Enterprise logistics and logistics enterprises, how to optimize the allocation of their own logistics resources, and how to implement the management and decision-making, in order to bring the greatest benefits with minimal cost, one of the most important issues they face. Logistics is seen as a manufacturing enterprise is the last best hope to reduce costs and improve efficiency links.
Key words Logistics, cost management, cost control
目 录
摘 要………………………………………………………………………………………Ⅰ
ABSTRACT…………………………………………………………………………………… Ⅱ
1 绪论…………………………………………………………………………………………… 1
1.1 课题背景…………………………………………………………………………………… 1
1.2课题的研究目的与意义………………………………………………………………………2
1.3 国内外企业物流成本现状及发展趋势…………………………………………………… 3
1.3.1国外现状及发展趋势………………………………………………………………3
1.3.2国内现状及发展趋势………………………………………………………………4
1.4研究主要内容与研究方法……………………………………………………………………4
- 2 企业物流及物流成本理论概述……………………………………………………………5
2.1 物流的含义………………………………………………………………………………… 5
2.2成本及其本质…………………………………………………………………………………6
2.3 企业物流成本含义与特征…………………………………………………………………6
2.4企业物流成本的构架…………………………………………………………………………6
2.5 企业物流成本的分类…………………………………………………………………6
3 企业物流成本管理分析及存在的主要问题…………………………………………… 7
3.1 物流成本管理分析………………………………………………………………………… 8
3.1.1物流成本管理的体系………………………………………………………………8
3.1.2物流成本管理的意义………………………………………………………………9
3.1.3物流成本管理的作用………………………………………………………………9
3.2企业物流成本管理存在的主要问题………………………………………………………10
- 4 企业物流成本管理建议……………………………………………………………10
4.1 确立物流成本控制战略应有的地位……………………………………………………… 11
4.2优化物流过程………………………………………………………………………………11
4.3 完善物流途径，选择合适的物流模式……………………………………………………12
4.4加强物流成本的控制………………………………………………………………………12
4.5 应用案例…………………………………………………………………13
- 5 企业物流成本控制和管理的成果及效益分析…………………………………………13
5.1 应用的成果………………………………………………………………………………… 13
5.2效益分析……………………………………………………………………………………14
- 6 结论………………………………………………………………………………14
6.1 本文总结………………………………………………………………………………… 14
6.2研究展望……………………………………………………………………………………14
参考文献…………………………………………………………………………………………15
附录A：…………………………………………………………………………………16
致 谢………………………………………………………………………………………………17
