自营物流成本控制研究——以京东博展园区为例

广东东软学院本科生毕业设计（论文）自营物流成本控制研究——以京东博展园区为例Study on Cost Control in Self-operation Logisitics: A Case Study for the Bozhan Park of JD广东东软学院本科生毕业设计（论文）摘要“京东博展园区”是京东在华南地区最大的仓库园区，主要负责整个华南地区的图书、音像、化妆品和日用品等商品的储存和发货。本文先通过对比分析作业成本法和时间驱动作业成本法在物流成本控制管理中的运用，再模拟“京东博展园区”的物流成本控制方法在仓库中的运作，通过非增值性作业时间的变化，研究其物流成本控制方法。进一步剖析和解读自营物流成本管理所存在的问题，提出自营物流的物流成本控制的改进对策。可以通过自营物流受企业直接控制管理的优势，进行组织员工轮岗学习互相支援、建立包装回收部门和加强内部作业管理与改进这几个方法，减少非增值性作业时间，降低物流成本。关键词： 自营物流 物流成本 时间驱动作业成本法 京东博展园区 非增值性作业时间 广东东软学院本科生毕业设计（论文）Abstract"JD Bozhan Park" is the largest warehouse Park of JD in South China, which is mainly responsible for the storage and delivery of books, audio-visual products, cosmetics, daily necessities and other commodities in the whole South China.This essay analyzes the application of activity-based costing and time driven activity-based costing in logistics cost control management, then simulates the operation of logistics cost control method of "Jingdong Expo Park" in the warehouse, and studies its logistics cost control method through the change of non value-added operation time.Further analysis and interpretation of the self logistics cost management problems, put forward the self logistics logistics logistics cost control improvement measures. Through the advantages of direct control and management of self-supporting logistics by enterprises, we can organize employees to study and support each other, establish packaging and recycling departments and strengthen intern...