湖北亨运物流有限公司物流成本管理研究中文摘要本文分析了湖北亨运物流有限公司物流成本管理的现状，指出企业在激烈的市场竞争中，只有在服务水平相当，低成本的条件下，才能赢得市场。但亨运公司目前在物流成本管理上存在着很多问题，比如成本核算不清晰，运输成本过高，忽视隐性成本的管理等。本文首先介绍了现代物流成本管理的相关理论，在分析亨运公司的物流成本核算的内容即物流过程中消耗的人力、物力费用的总和，以及介绍了几种成本核算的方法。并从成本的角度提出对亨运公司物流成本管理改进的对策，从成本核算方式、运输成本、仓储成本、配送成本、物流行政管理成本、存货持有成本等进行深入讨论。提出了加快培养和引进物流人才的建议。希望以此能改进亨运公司物流成本管理，增强公司的市场竞争力。关键词：湖北亨运物流有限公司；物流成本管理；改进；物流成本核算AbstractThisarticleanalysedthemanagementoflogisticalcostoftheHubeiHenyunLogisticsco.Ltd,pointedoutintheintensemarketcompetitiontheenterpriseonlyintheservicelevelequalandunderthelowcostconditioncanwinamarket.ButHenyunexistsalotofproblemsinthemanagementoflogisticalcost,forinstance,thecostaccountingisnotclear,thetransportationcostisexcessivelyhigh,neglectrecessivecostmanagementandsoon.Thisarticlefirstintroducedrelatedtheoriesaboutmanagementoflogisticalcost,inanalyzesthecontentofHenyunlogisticalcostcalculation:themanpower,thetotalofphysicalresourceexpenseintheprocessconsumes,aswellasintroducedseveralcostaccountingmethod.AndproposedHenyunlogisticalcostmanagementimprovementfromthecostangle,fromthecostaccountingmethod,thetransportationcost,storesinastorehousecost,matchesdeliversthecost,thethingflowstheadministrationcost,thegoodsinstockhasthecostandsoontocarryondiscussion.Proposedspeedsuptheraiseandtheintroductiontalentedperson'ssuggestion.InhopeitcanimproveHenyunmanagementoflogisticalcost,enhancethecompany'smarketcompetition.Keyword：HubeiHenyunLogisticsco.Ltd;logisticscostanalysis;improvement;logisticscostcalculation目录第一章绪论........................................................11.1研究的背景....................................................11.2研究的意义....................................................1第二章物流成本管理的概述..........................................22.1物流成本概念及成本管理的必要性................................22.1.1物流成本的概念.............................................22.1.2物流成本管理的必要性.......................................22.2物流成本的计算................................................32.2.1物流成本计算概述...........................................32.2.2物流成本的构成.............................................32.2.3物流成本的计算标准.........................................32.2.4物流成本的核算方法.........................................5第三章亨运公司的物流成本管理.......................................83.1亨运公司存在的物流成本........................................83.1.1运输成本...................................................83.1.2流通加工成本...............................................83.1.3配送成本...................................................93.1.4装卸与搬运成本............................................103.1.5包装成本..................................................103.1.6物流行政管理成本..........................................103.1.7仓储成本..................................................113.1.8物流信息成本..............................................113.2亨运公司物流成本管理的意义..........
