商品流通企业论文：商品流通企业物流成本核算与控制研究【中文摘要】物流成本作为企业的“第三利润源”,从提出起就受到学术界和实业界的广泛关注。虽然近年来,我国物流产业发展迅速,但与欧美等发达国家相比,物流成本仍居高不下。而在各种物流成本中,流通环节的物流成本所占比例最大,同时由于商品流通企业是我国商品流通的主体,所以,对于商品流通企业物流成本的研究将有效降低我国物流成本,提高企业的核心竞争力。鉴于此,本文通过总结分析国内外研究现状,从系统的角度对商品流通企业物流成本的产生过程、构成和特征进行了分析,并创新性的研究了商品流通企业物流成本的核算模式和核算方法、控制原则和控制模型。论文开始阐述了和意义,充分总结了国内外学者在该领域的研究现状,提出了本文的研究框架,并界定了本文所要研究的商品流通企业物流成本等相关概念,总结分析了研究过程中所用到的基础理论,如系统动力学、作业成本法等理论；其次,根据商品流通企业物流成本的产生过程,从水平和垂直两个方向提出了企业物流成本产生体系,根据国家标准规定,明确了商品流通企业物流成本的范围和构成,并分析了企业物流成本的特征和影响因素；第三,分析了传统的企业物流成本核算的模式和方法,结合商品流通企业物流成本特征,提出采用基于时问驱动的作业成本法进行物流成本核算,并通过具体案例进行操作说明；第四,考虑企业物流成本系统的动态性、复杂性和反馈性等特征,根据系统动力学原理,建立商品流通企业物流成本控制的系统动力学模型,并应用Vensim软件对该模型进行模拟运行和分析,为企业物流成本控制指明方向。最后,总结了论文研究过程中的工作创新和不足之处,并对有待进一步研究的问题进行了展望。【英文摘要】Logisticscostas“thethirdprofitsource”,sinceitproposedhasdrawnwidespreadconcerninacademiaandindustries,althoughinrecentyears,thelogisticshasrapidlydevelopedinChina,comparingwithotherforeigncountries,logisticscostisstillhigher.Thelogisticscosthappenedinthecirculationisthelargestpartofthewholelogisticscost,andthecommercialenterprisesisthesubjectofcommoditycirculation,sothestudyofthecommercialenterpriseslogisticscostwilleffectivelyreducetheChineselogisticscostandimprovebusinesscorecompetitiveness.Inviewofthis,thepapersummarizedtheresearchstatusathomeandaboard,analyzedthelogisticscostsofcommoditycirculationgeneratingprocess,compositionandcharacteristics,anddidfundamentalandinnovativeresearchofthelogisticscostaccountingandcontrolmethods.Firstly,thepaperdiscribestheresearchbackgroundsandthesignificance,summarizestheresearchsituationinthisfieldandproposedtheresearchframework,definesthelogisticscostofcommoditiescirculationandotherrelatedconcepts,proposesthebasictheorythatusedinthispaper,suchassystemdynamicsandactivity-basedcosting.Secondly,accordingtothelogisticscostofcommercialenterprisesgeneratingprocess,fromthehorizontalandverticaldirections,thegeneratingsystemoflogisticscostisproposed,accordingtonationalstandards,thescopeandcompositionofthecommercialenterpriseslogisticscostareidentified,andthecharacteristicsandinfluencingfactorsareanalyzed.Thirdly,throughtheanalysisofthetraditionalmethodoflogisticscostaccounting,combinedwithfeaturesofcommoditycirculation,basedontime-drivenactivity-basedcostingforlogisticscostaccountingisproposed,usingspecificcasestudytointroducethismethod;Fourthly,basedonthedynamic,complexityandfeedbackofthecontroloflogisticscost,accordingtothetheoryofsystemdynamics,thispaperestablishesthesystemdynamicsmodelofcommoditycirculationenterpriseslogisticscostcontrolandusetheVensimsoftwaretosimulationandanalysisthedirectionoflogisticscostcontrol.Finally,theconclusionandinnovativeachievementsoftheresearc...
