天地华宇物流公司的成本管理现状及控制对策分析.docx

天地华宇物流公司的成本管理现状及控制对策分析摘要最近几年，我国的物流业发展迅速，但是相对于欧美发达国家的物流业来说，我国的物流业仍然处于初期阶段和发展阶段 ，停留在粗放式经营的层面，质量和效益还不很理想，许多物流企业规模较小，管理方式落后，竞争能力较弱，物流成本始终居高不下。物流企业却普遍存在着资源浪费、成本控制不合理等现象。物流企业只有结合企业自身实际，寻找降低物流成本的方法，才能适应市场发展，不断增强企业的竞争力。 本文分析我国物流企业成本现状，以天地华宇物流公司为例，探讨了物流企业成本高居不下的原因并提出优化物流企业成本的途径和方法，旨在降低物流企业成本，增强物流企业竞争力。关键词：物流企业；成本管理；控制对策CostManagementandControl Measures of TNT Hoau logistics CompanyAbstract:In recent years, the rapid development of the logistics industry, but relative to the logistics industry in Europe and developed countries, Chinas logistics industry is still in its infancy stage and stage of development, stays on a course-grained operation level, quality and effectiveness is not yet ideal, many small logistics enterprises, backward management, competitive power and logistics costs are always high.Third-party logistics enterprises are widespread waste of resources, cost control and unreasonable phenomenon. Only third-party logistics companies combined with their own reality, to find ways to reduce logistics costs, in order to adapt to the market development, and constantly enhance the competitiveness of enterprises.This paper analyzes theStatusof Chinaslogisticsbusiness coststoTNT Hoaulogisticscompany as example, discusses thestubbornly highcost oflogistics enterprisesand proposeways and means ofreasonto optimizethe costoflogistics enterprises, aimed at reducingthe cost oflogistics enterprises, enhance the competitiveness oflogistics enterprises.Key Words：Logistics Enterprise, Cost management, Countermeasure analysis目录1.引言41.1选题的背景41.2 研究意义42物流企业成本与控制概述52.1物流成本的涵义52.2 物流企业成本构成52.2.1营运费用52.2.2直接材料费用62.2.3直接人工费用62.3物流企业成本特点62.4第三方物流企业成本控制要素73我国物流企业在成本管理的现状74天地华宇物流公司成本管理分析及控制94.1公司简介94.2天地华宇公司物流成本的构成104.3天地华宇物流公司现行物流成本控制存在的主要问题114.3.1物流成本计算方法提供的成本数据失真114.3.2企业组织化、规范化、标准化水平低114.3.3物流信息与网络建设相对滞后114.3.4没有根据物流的“效益背反”规律对物流成本进行管理124.3.5没有把握成本控制的重点与运输环节成本控制力度不够124.4华宇物流公司优化物流成本控制的途径与方法124.4.1运用作业成本法加强物流成本的核算管理124.4.2正确认识物流成本134.4.3采用先进的物流技术来降低运输成本134.4.4注重效益背反规律144.4.5运用层次成本分析法14