第三方物流企业的成本管理与控制研究 会计学专业

I第三方物流企业的成本管理与控制研究摘 要随着社会经济的发展，“物流”作为一个新的产业开始慢慢崛起。当前，各企业开发的市场还是有限的，市场份额达到一定程度的时候，企业利润就不会继续增长，企业的发展也就到的了困难期，这时就需要寻找一个新的利润增长点，这个增长点就是企业的成本控制与管理。本文首先介绍了有关第三方物流成本管理的理论基础和文献综述，其次分析了国内外物流成本管理的现状，然后针对现状提出了大环境下行业内潜在的成本管理问题和成本管理难题，以及这些问题和难题在日后的发展中会给企业带来的影响。最后建模分析，为企业提出盈利性建议和有效措施来管理成本。本文以中骅国际物流有限公司的经营活动为例，建立适合的成本核算模型，对企业经营所花费的成本进行案例分析，为其他第三方物流企业进场成本核算给予参考，为我国学者研究物流成本提供实际数据。因此，此项研究含有一定的研究成果。关键词：第三方物流；成本管理；作业成本法 IICost management and control of third party logistics enterprisesAbstractWith the development of social economy, "logistics" as a new industry began to rise slowly. At present, the business development of the market is limited, the market share reached a certain extent, corporate profits will continue to grow, the development of enterprises is difficult to, then you need to find a new profit growth point, the control and management of the enterprise is growth. This paper first introduces the theoretical basis and literature review of the third party logistics cost management, then analyzes the present situation of domestic and international logistics cost management, and then proposed based on the status of logistics industry the potential problems of cost management and cost management problems under the environment, and the influence of these problems will bring enterprise development in the days after the the. Finally, modeling and analysis, for enterprises to make recommendations and effective measures to manage cos...