企业物流系统成本分析与控制优化研究
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摘要
随着人们对物流成本节约能给企业以及整个社会带来巨大效益的认识不断加深,物流成本控制问题受到了普遍关注。尤其是与欧美发达国家相比,目前我国物流成本居高不下。因此,如何有效控制物流成本成为学术界和企业界的焦点问题。鉴于此,在分析国内外研究现状的基础上,本文从系统的视角对企业物流成本的形成机理、控制与优化策略进行了创新性和基础性的研究。
首先,论文阐述了选题背景与研究意义,界定了物流成本、物流总成本和物流作业成本的概念,总结分析了与论文研究相关的基础理论,如物流成本管理理论、系统动力学理论和作业成本理论;其次,结合物流成本系统性的特征,在分析物流成本水平形成机理与垂直形成机理基础上,论文从系统视角提出了基于物流运作界面、信息界面与管理界面集成的物流成本形成机理,并归纳出企业物流成本由界面内部的物流运作成本、物流管理成本和物流信息成本与界面之间的存货资金占用成本、存货保险成本、存货风险成本以及缺货成本构成,进一步分析了上述物流成本构成的分配结构;第三,在分析应用传统作业成本法核算物流成本面临诸多问题的基础上,讨论了时间驱动作业成本法核算物流成本的实施以及相关优势,并就核算得到的物流成本信息,结合具体算例,提出了作业基础上的基于DEA的物流成本评价方法;第四,考虑物流成本系统的复杂性、交互的动态性等特征,依据系统动力学原理,在确定系统边界并详细分析物流成本系统中各种物流成本影响因素基础上,得出物流成本系统中各成本的因果关系图,从而建立了考虑成本因素交互影响的物流成本控制的系统动力学模型,并对所建模型进行模拟分析,有针对性地进行物流成本控制策略的试验分析与比较;第五,论文分析了应用作业成本法优化物流成本中的重点成本要素——库存系统成本的必要性以及基于作业成本法的库存系统成本优化原理,并应用优化原理分别构建了采购-制造环境下与制造-销售环境下的库存系统成本优化模型。同时,应用数值算例分析与比较上述两个模型的ABC优化效果。最后,总结全文内容及研究结论和创新点,并对文中有待进一步深入研究的问题提出继续研究的方向和展望。
With the increasing recognization that logistics cost saving benefits enterprises and community, the problem on logistics cost control has been widely concerned. Especially in the situation of much higher logistics cost in China than in European and American countries, how to control enterprise's logistics cost efficiently is extensively focused by scholars and entrepreneurs. Therefore, based on the study of formers, this dissertation discusses the formation mechanism, control and optimization strategies of enterprise's logistics cost from the systemic perspective. The main contents could be summarized as follows:
Firstly, the dissertation elaborates the backgrounds and the significance of this study, and makes a definition of logistics cost, total logistics cost and logistics activity cost. At the same time, basic theories related with this research, such as theory and methods of logistics cost management, system dynamics and activity-based costing and so on, are analyzed and summarized. Secondly, combining with the systemic characteristics of logistics cost, based on the annlysis of horizontal and vertical formation mechanism of logistics cost, the formation mechanism of logistics cost based on logistics, management and information interfaces integration is proposed from systemic perspective. On the basis of the above analysis, the dissertation sums up that the logistics cost is made up of logistics operation cost, logistics management cost, logistics information cost within interfaces and inventory captial-occupied cost, inventory insurance cost, inventory risk cost, shortage cost between interfaces. The allocation structures of above costs are also analyzed. Thirdly, on the basis of the analysis of many problems faced in the application of traditional activity-based costing to logistics cost accounting, the dissertation discusses the implementation and advantages of time-driven activity-based costing applied to logistics cost accounting. According to logistics cost information from time-driven activity-based costing accounting and combining with numerical examples, a DEA model based on activity analysis is proposed to evaluate enterprise's logistics cost. Fourthly, confirming the system boundary and analyzing detailedly the influencing factors of logistics cost in logistics cost system based on complexity and dynamic interaction of logistics cost system, building the casual diagram of logistics cost and the system dynamics approach is used to construct the logistics cost control model. Through simulation of above model by use of Vensim software, some control strategies are also tested and analyzed. Fifthly, based on analyzing the necessity of applying activity-based costing to optimization of major logistics cost (inventory cost) and the optimization theory of inventory cost based on activity-based costing, two optimization models are developed respectively in situation of procurement-production & production-sale by use of optimization theory. Numerical examples are also griven to illustrate the effects of above two optimization models based on activity-based costing in the dissertation. Finally, the conclusion to the contents and the innovative achievements of the research is made, and the future scope, the purpose and the prospect of the further study is put forward.
首先,论文阐述了选题背景与研究意义,界定了物流成本、物流总成本和物流作业成本的概念,总结分析了与论文研究相关的基础理论,如物流成本管理理论、系统动力学理论和作业成本理论;其次,结合物流成本系统性的特征,在分析物流成本水平形成机理与垂直形成机理基础上,论文从系统视角提出了基于物流运作界面、信息界面与管理界面集成的物流成本形成机理,并归纳出企业物流成本由界面内部的物流运作成本、物流管理成本和物流信息成本与界面之间的存货资金占用成本、存货保险成本、存货风险成本以及缺货成本构成,进一步分析了上述物流成本构成的分配结构;第三,在分析应用传统作业成本法核算物流成本面临诸多问题的基础上,讨论了时间驱动作业成本法核算物流成本的实施以及相关优势,并就核算得到的物流成本信息,结合具体算例,提出了作业基础上的基于DEA的物流成本评价方法;第四,考虑物流成本系统的复杂性、交互的动态性等特征,依据系统动力学原理,在确定系统边界并详细分析物流成本系统中各种物流成本影响因素基础上,得出物流成本系统中各成本的因果关系图,从而建立了考虑成本因素交互影响的物流成本控制的系统动力学模型,并对所建模型进行模拟分析,有针对性地进行物流成本控制策略的试验分析与比较;第五,论文分析了应用作业成本法优化物流成本中的重点成本要素——库存系统成本的必要性以及基于作业成本法的库存系统成本优化原理,并应用优化原理分别构建了采购-制造环境下与制造-销售环境下的库存系统成本优化模型。同时,应用数值算例分析与比较上述两个模型的ABC优化效果。最后,总结全文内容及研究结论和创新点,并对文中有待进一步深入研究的问题提出继续研究的方向和展望。
With the increasing recognization that logistics cost saving benefits enterprises and community, the problem on logistics cost control has been widely concerned. Especially in the situation of much higher logistics cost in China than in European and American countries, how to control enterprise's logistics cost efficiently is extensively focused by scholars and entrepreneurs. Therefore, based on the study of formers, this dissertation discusses the formation mechanism, control and optimization strategies of enterprise's logistics cost from the systemic perspective. The main contents could be summarized as follows:
Firstly, the dissertation elaborates the backgrounds and the significance of this study, and makes a definition of logistics cost, total logistics cost and logistics activity cost. At the same time, basic theories related with this research, such as theory and methods of logistics cost management, system dynamics and activity-based costing and so on, are analyzed and summarized. Secondly, combining with the systemic characteristics of logistics cost, based on the annlysis of horizontal and vertical formation mechanism of logistics cost, the formation mechanism of logistics cost based on logistics, management and information interfaces integration is proposed from systemic perspective. On the basis of the above analysis, the dissertation sums up that the logistics cost is made up of logistics operation cost, logistics management cost, logistics information cost within interfaces and inventory captial-occupied cost, inventory insurance cost, inventory risk cost, shortage cost between interfaces. The allocation structures of above costs are also analyzed. Thirdly, on the basis of the analysis of many problems faced in the application of traditional activity-based costing to logistics cost accounting, the dissertation discusses the implementation and advantages of time-driven activity-based costing applied to logistics cost accounting. According to logistics cost information from time-driven activity-based costing accounting and combining with numerical examples, a DEA model based on activity analysis is proposed to evaluate enterprise's logistics cost. Fourthly, confirming the system boundary and analyzing detailedly the influencing factors of logistics cost in logistics cost system based on complexity and dynamic interaction of logistics cost system, building the casual diagram of logistics cost and the system dynamics approach is used to construct the logistics cost control model. Through simulation of above model by use of Vensim software, some control strategies are also tested and analyzed. Fifthly, based on analyzing the necessity of applying activity-based costing to optimization of major logistics cost (inventory cost) and the optimization theory of inventory cost based on activity-based costing, two optimization models are developed respectively in situation of procurement-production & production-sale by use of optimization theory. Numerical examples are also griven to illustrate the effects of above two optimization models based on activity-based costing in the dissertation. Finally, the conclusion to the contents and the innovative achievements of the research is made, and the future scope, the purpose and the prospect of the further study is put forward.
引文
1 安德鲁·坦泽(Andrew Tanzer),转引自麦今西公司,“中国之城墙”,全球福布斯,2001年11月12日(引自www.forbes,com/global/2001/1112/091.html)
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