（工商管理专业论文）S公司的物流成本管理探讨.pdf

s 公司的物流成本管理探讨 摘 要 本文首先简要介绍了物流成本与物流成本管理的概念及物流成本的 分类等基础知识说明物流成本管理是以成本为手段的物流管理方法 它包括物流成本的计算而且强调分析利用物流成本的计算结果以 发现物流各环节中可能存在的问题进而采取适当的措施来降低物流成 本或是找出物流成本中的重要环节与事项并加强对该环节与事项的 管理系统地优化物流管理 然后本文对 s 公司的物流成本按统计的方法进行了核算在核算 s 公司的物流成本的过程中尝试核算物流成本中隐藏在冰山水面下 的部分对该公司的物流成本分别从支付范围支付形态和物流各功 能等角度分别核算了供应物流费企业内物流费销售物流费退货物 流费废气物物流费材料费人工费维护费特别经费一般经费 委托加工费外企业支付的物流费包装成本运输成本保管成本 装卸成本信息流通成本物流管理成本等物流费用 在论文的第三章中根据物流成本核算的数据资料对物流成本进 行了分析在物流范围成本分析物流各功能成本分析纵向分析物 流成本效益的指标分析等多个不同的方面对 s 公司的物流成本进行详 细透彻的分析 通过分析该公司的物流现状本文接着在第四章中提出了控制与降 低物流成本的措施分别从包装费用运输费用保管费用装卸搬运 费用等各物流功能角度提出各项物流成本的控制与降低的措施还提出 控制和降低物流成本的综合措施以及控制和降低物流成本的其他一些 措施供 s 公司在今后的物流成本管理中运用 接着本文分别从局部与整体两个层面对物流成本管理的效果进行 了定性的预测肯定了实施控制与降低物流成本的措施后必将改善 s 公司的物流效率 本文最后是对论文的前述内容部分进行的总结 关键字物流成本计算分析控制与降低 the research of logistics cost management in s company abstract this thesis introduced the concepts of the logistics costs, the concepts of the logistics costs and the classification of the logistics costs briefly in its first part, demonstrating that the logistics cost management is a kind of logistics management method based on cost. the logistics cost management includes the calculation of logistics costs, emphasizes analysis and the usage of the logistics cost calculations to detect various links of the logistics problems that might exist and then take appropriate measures to reduce logistics costs, or to find the important joints and events, and to strengthen the management on the joints and events to achieve the aim of optimizing logistics management. then, the calculation of the logistics costs of s company conducted by the statistics accounting methods. in the process of calculation of the logistics costs of s company, this thesis tried to calculate the logistics costs hidden in the deep part of the iceberg. the companys logistics costs were calculated from the scope of the payment, payment forms and the logistics functions respectively. this thesis analyzed the logistics costs in its third chapter based on the logistics costs data calculated. detailed and thorough analysis was conducted respectively from the scope of the logistics costs, logistics functional costs, historical data comparison and logistics cost-benefit indicators of the companys logistics costs. by analyzing the companys logistics status, the measures of controlling and reducing logistics costs were presented in chapter iv, from packing costs, transportation costs, storage costs, loading and unloading costs, etc. logistics functional costs respectively. the comprehensive measures and other measures for s company to control and reduce logistics costs in its future logistics cost management application were also presented. then, the thesis introduced the qualitative expected effect of logistics cost management from local and overall two levels. affirmed the implementation of measures to control and reduce logistics costs, the company will improve its logistics efficiency. the final part is a summary of the thesis. key words: logistics cost, calculating, analyzing, controlling and reducing preface market competition is becoming increasingly fierce, and products and services offered by companies are becoming alike. it makes the competitiveness of enterprises depend to a large extent on the strength of the cost management. in many enterprises, logistics costs accounted for a large proportion of the costs. therefore, the logistics cost of enterprises directly affect the profit and competitiveness. it is also because of this reason that the logistics costs management have been received an increasingly attention. the effects of logistics management to reduce resource consumption, improve productivity, enhance business effectiveness and reduce the overall cost of the enterprise makes itself get vast attention from enterprises everywhere. a logistics management necessarily involves logistics cost management. however, the majority of our enterprises remain in the stage of knowing the logistics cost management. they do not even clearly know their own logistics costs and the calculation of the logistics costs. if it can not truly understand the full cost of logistics, logistics cost reductions to be achieved is very difficult. while some enterprises in the logistics cost management process, the calculation of the logistics cost had been mistakenly regard as the logistics cost management, seeing the results of the calculation but neglecting the management of the logistics and the functional logistics optimization to achieve the purpose of reducing logistics costs. therefore, our enterprises need to carefully study this issue at this stage, study the application of the current logistics cost management theory to enterprises to ensure that the entire logistics system in the enterprises more reasonable and effective. because the logistics cost management theory, methodology and practice in the process of continuous development, especially in practice is to be strengthened, to this end, a medium-sized manufacturing enterprises was introduced in this thesis as a researched company, to explore the application of the logistics cost management theory to the enterprise. 上海交通大学 学位论文原创性声明 本人郑重声明所呈交的学位论文是本人在导师的指导下独 立进行研究工作所取得的成果除文中已经注明引用的内容外本论文 不包含任何其他个人或集体已经发表或撰写过的作品成果对本文的研 究做出重要贡献的个人和集体均已在文中以明确方式标明本人完全 意识到本声明的法律结果由本人承担 学位论文作者签名陈建华 日期2 0 0 6年 6 月 1 1 日 上海交通大学 学位论文版权使用授权书 本学位论文作者完全了解学校有关保留使用学位论文的规定 同意学校保留并向国家有关部门或机构送交论文的复印件和电子版允 许论文被查阅和借阅本人授权上海交通大学可以将本学位论文的全部 或部分内容编入有关数据库进行检索可以采用影印缩印或扫描等复 制手段保存和汇编本学位论文 本学位论文属于 保密 在 年解密后适用本授权书 不保密 请在以上方框内打 学位论文作者签名陈建华 指导教师签名黄培清 日期2 0 0 6年 6 月 1 1 日 日期2 0 0 6 年 6 月 1 1 日 mba thesis of sjtu the research of logistics cost management in s company 1 chapter 1 logistics cost management introduction 1.1 concept of logistics cost and logistics cost management cost management is one of the very important contents in enterprise management. it is one of the very important tools that can be used to survival and development in the very fierce market competition for enterprises. in modern society, most of the enterprises have admitted the function that logistics management had for reducing the cost and enhancing the market competitive advantages. however, as one of the very important branches of logistics management, logistics cost management is still an unfamiliar concept for most of the enterprises. enterprise that can apply the theory of logistics cost management to enterprise management is really rarity. before discussing the issue of logistics cost management, let us start from the introduction of the concepts of logistics cost and logistics cost management. from the view of theory, logistics cost has its narrow sense and broad sense definitions. narrow sense logistics cost is defined as the monetary volume of human being activities and physical activities those are expended during the process of logistics in order to provide the related services. while its broad sense definition is the combination of the narrow sense logistics and the cost of customer lose. the cost of customer lose means the monetary loss resulting from the result of losing customers. and the customers losing is because the low level of logistics management. it cant satisfy the customer. in this thesis, the words of “logistics cost” mean its narrow sense except for some other special notes. logistics cost includes all costs that are created by the production and the consumption of the products. these costs are from the purchase and the delivery of the raw materials, manufacturing of products, the storage and transportation, package and inspection of final products, to delivery and reclaim of final products, are consist of logistics cost. mba thesis of sjtu the research of logistics cost management in s company 2 logistics cost management means managing logistics through cost management. it is a new method of logistics management that starts from the calculation of logistics cost. it includes the calculation of logistics cost. it emphasizes on analyzing and utilizing the results of the calculation to find the problems hidden in the process of logistics. it aims at reducing the cost of logistics through adopting right measures or enhancing the management of key steps and processes. logistics cost management is a continuous optimizing process. 1.2 the structure and classification of logistics cost logistics cost includes all costs that are produced by the production and the consumption of the products. all of these costs, from the purchase and the delivery of the raw materials, manufacturing of products, the storage and transportation, package and inspection of final products, to delivery and reclaim of final products, are consist of logistics cost. in general, logistics cost composes of several parts. first, is the consumption of materials in the whole process. this part includes the consumption of the water, electricity, gas, package materials and the spoilage of the machines and other fix assets. second is the reasonable shrinkage of materials in the activities of logistics. third is labor costs cost, including salaries, bonus, allowance and welfare fees that an enterprise has to pay only for the reason of logistics. fourth is some other costs gone with the activities of logistics, including some official and business travel expenditure related to logistics. fifth is capital opportunity cost to make the logistics system run, including interests and some commission fees. sixth is research and development expenditure for reengineering and optimizing logistics system. there are several methods to classify logistics cost. the most two common methods are according to its content and its purpose. according to its content, logistics costs are including the fee of leasing vehicles, the expenditure of purchasing package materials, salary and allowance for employees, water fee, electricity fee, gas fee, insurance fee, repair and maintenance fee, depreciation fee, official expenditure, interests of money, tax fee, communication fee, etc. according to its purposes, logistics costs can be decomposed into cost of package, cost of transportation, cost of storage, cost of loading mba thesis of sjtu the research of logistics cost management in s company 3 and unloading, information fee, and administration fee. the first method can easily and clearly show what and how much the each cost is within a defined period. this method helps to statistics of industries net production valve and nation production. but the purpose of each cost can not be seen from this method. therefore, this method is inconvenient in analyzing whether each cost is economic and reasonable or not. the second one can overcome the first ones shortcoming. the latter, the method according to the purpose of cost, tells the exact expenditure of each purpose. it is in favor of planning, controlling and evaluating of costs, in favor of administrating and monitoring. this thesis is going to combine these two methods to do some research on calculating and analyzing the logistics cost of s company. mba thesis of sjtu the research of logistics cost management in s company 4 chapter2 calculation of logistics cost 21 introduction of s company s company is a private manufacturing enterprise, located in zhejiang province, specialized in producing all kinds of multi-function domestic sewing machine, industrial sewing machine, etc. it was founded on may 1989. since it established, the corporation sticks to the tenet “quality for survival, innovation for development, service for customer”. s company took good advantage of good economic polices to develop itself quickly. after sixteen years development, at present, s company has 1006 staffs and rmb85000 thousand fixed assets. the acreage has been extended to more than 100000 m2, including more than 60000 m2 building area. s company adopt the first-class technology and managing pattern from japan and taiwan, and has set up the cad devise center, the machine process center and the examine center, the quality of its products occupied the leading level in china. s company is a self-management export- oriented manufacturer specialized in producing all kinds of multi-function domestic sewing machine, industrial sewing machine, etc. s company has obtained the iso9001 quality control system certificate, and the products have passed ce, gs authority certification. s company has the ability to provide an appropriate structure of products for different request and the ability of yearly output up to 500 thousand sets. now s company has built up the worldwide marketing network all over the world, including america, europe, middle east, africa, east-south asia, etc. and more than fifty countries and regions. s company will continue to improve management of enterprise, innovation and the technical content of products. s company is willing to pay more attention to the management of logistic cost as well. s company has the ability to sale more than 250 thousand sets per year. the net profit of the company was over rmb2500 thousand in last year. mba thesis of sjtu the research of logistics cost management in s company 5 22 current status of logistics cost management from the general management of the development process point of view, in western developed countries, logistics costs broadly follow these five stages: logistics costs awareness stage, logistics cost of the project management stage, the introduction of the logistics phase of the budget management system, establishing a logistics management system budget stage, logistics performance evaluation system establishing stage. from the overall view of the current business situation in china, logistics cost management in china is in the stage of awareness of the logistics costs. only a small number of enterprises reached the level of calculating logistics costs (but the level of accounting is very low, the levels of understanding and solving problems are not deep). the logistics cost management in china is relatively backward compared with developed western country. in the most majority of our manufacturing enterprise, the measurement system of calculating logistics cost has not been established. many costs of the projects related to logistics costs mixed with other cost data. for example, in most enterprises depreciation of equipment related to logistics, insurance and related personnel costs were mixed with other the cost belonging to other department. the lack of logistics cost accounting system makes the logistics related data among enterprises and industries incomparable. therefore, due to the lack of logistics data from other companies within the same industry and the mean of the industry, the logistics cost management in s company is incomplete and insufficient. currently, the logistics cost management in s company is staying at the relative primary stage. from the overall view of the current business situation in china, logistics cost management in china is in the stage of awareness of the logistics costs, though. s company is one of the very small numbers of enterprises reached the level of calculating logistics costs (but the level of accounting is very low, the levels of understanding and solving problems are not deep). but the boss of the company has the intent to pay more attention to the logistics cost management. s company now is in the stage of analyzing the logistics cost. mba thesis of sjtu the research of logistics cost management in s company 6 23 introduction of logistics system as we can see from the flow chart of s companys logistics system, it consists of three parts: purchase part, manufacturing and packing part, sales logistics part. in purchase part, all parts and components are purchased from some small and private factories nearby. the parts and components then went to warehouse for storage if they are qualified after being examine. in manufacturing and packing part, the various components required by production processes were brought forward by the workers from the warehouse, and were placed beside the production line. the heavier parts were pulled sales manufacturing maintenance refers to the use and maintenance costs of land, buildings, vehicles, tools and other expenditures handling maintenance, material consumption costs, taxation, leasing costs, insurance and other costs; general funding mean general requirements for electricity, gas, water charges, and various miscellaneous costs, such as general office expenditures; special funding is calculated using different methods of calculating the cost of logistics, funding occupancy interest costs; enterprise itself logistics costs are the sum of material costs, labor costs, maintenance fees, special funds and the general funds; contract logistics costs are the costs of packaging, transportation, storage fees, a put in storage handling charges, fees and other costs to be paid to other businesses or individuals; logistics cost paid by other enterprise refers to the part of the costs of logistics costs actually paid by other enterprises. table2-4 table of transportation cost scope payment form supplyinnersalescall back waste total materials labor costs19356105803 maintenance7952304923844 general funding special funding enterprise itself logistics costs 9882865929647 contract logistics costs7460 logistics paid by enterprise itself 84482865937107 logistics cost paid by other enterprise 2380324540 326920 l o g i s t i c s c o s t total logistics cost10828353199 364027 mba thesis of sjtu the research of logistics cost management in s company 14 table2-5 table of storage cost scope payment form supplyinnersalescall back waste total materials480480 labor costs22352235 maintenance1351513515 general funding special funding25012501 enterprise itself logistics costs 1873118731 contract logistics costs2101521015 logistics paid by enterprise itself 3974639746 logistics cost paid by other enterprise l o g i s t i