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目录

摘要 ............................................................................................................................................. .Ⅰ ABSTRACT ....................................................................................................................... ......Ⅱ 第一章 绪论........................................................................................................................... 1

1.1选题背景和研究意义 .................................................................................................. 1 1.2文献综述 ........................................................................................................................ 1 1.3研究内容与方法 ........................................................................................................... 3

1.3.1研究内容 ............................................................................................................ 3 1.3.2研究方法 ............................................................................................................ 6

第二章 物流企业的成本与盈利能力之间的关系 ........................................... 7

2.1我国物流企业的成本分析......................................................................................... 7

2.1.1我国物流企业的成本组成要素分析 .......................................................... 7 2.1.2物流企业成本主要影响因素分析 ............................................................ 11 2.2我国物流企业的盈利能力分析 ............................................................................. 13

2.2.1我国物流企业的利益来源 .......................................................................... 13 2.2.2我国物流企业的盈利途径 .......................................................................... 13 2.2.3影响盈利途径选择的因素分析 ................................................................. 15 2.3成本与盈利能力之间的关系 .................................................................................. 16

第三章 我国物流企业的成本与盈利能力改善研究 .................................... 18

3.1目前我国物流企业的成本与盈利能力存在的问题 ......................................... 18

3.1.1我国物流企业的成本问题 .......................................................................... 18 3.1.2我国物流企业的盈利能力问题 ................................................................. 19 3.2利用物流作业成本法的核算结果进行效益分析 .............................................. 19

3.2.1产品效益分析 ................................................................................................. 19 3.2.2客户效益分析 ................................................................................................. 19 3.2.3作业成本法在物流企业仓储管理中的实例应用 ................................. 20 3.3运用价值工程方法进行相关物流作业分析 ....................................................... 23 3.4利用ABCMs分析模型成本以作决策支持 ........................................................... 24

第四章 总结......................................................................................................................... 27 参考文献 ................................................................................................................................... 28 致谢 .............................................................................................................................................. 29

南昌工程学院工商管理学院本科毕业论文

摘要

目前我国的物流企业在成本管理上还很不规范，尤其是在物流成本的分析与盈利能力分析的方面缺乏科学性和权威性的研究。针对这些问题，本文通过对我国物流企业在成本与盈利能力方面加以结合实际对其进行详细地分析，为物流企业降低物流成本并提高盈利能力提供可靠的理论依据。

作为物流企业而言，要尽可能地降低成本，增加盈利，实现利润最大化的企业目标。所以本文在第三部分主要是利用作业成本法等方法对物流企业的成本进行改善，重点阐述作业成本法在物流企业的管理系统中的应用，通过实行作业管理，采用新型的管理方式和理念，发现持续改善的机会和途径，达到尽可能消除非增值作业的目的。从而实现为企业增加和创造利润的目的。

关键字：物流企业 成本分析 盈利能力分析 作业成本法

Ⅰ

Abstract

Abstract

At present, China's logistics cost management is also very irregular, especially in the logistics cost analysis and profitability analysis, the lack of scientific and authoritative study. Solve these problems, this paper on China's logistics enterprises in the cost and profitability be combined with the practice in detail at analysis, to reduce logistics costs and logistics company profitability provide a reliable theoretical basis.

As a logistics enterprise, to the extent possible, reduce costs, increase profits, and maximize profits business goals. So the third part of this paper is to use activity-based costing methods such as the cost of logistics enterprises to carry out improvement, focusing on the operating cost method in logistics management system, through the implementation of operations management, using new management methods and concepts, continuous improvement opportunities and find ways to reach as far as possible to eliminate non-value added work purposes. Enabling enterprises to increase and create profits for the purpose.

Key words: Logistics enterprise；Cost analysis；Profitability analysis；Costing

Ⅱ