A企业供应物流成本管理研究
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摘要
随着汽车行业的发展,市场竞争日益激烈,整车制造企业不断的降低销售价格以赢得市场占有率。汽车制造业已面临严峻的成本挑战。面临市场和整车制造商强大的成本压力,汽车零部件企业为了能够维持利润水平,迫切需要从整体上降低自身的成本以适应市场压力。
但是基础原材料的成本在市场上相对透明,原材料的采购成本降低的空间已经越来越小,因此这些企业把目光集中到流通领域。通过优化整个供应链,降低物流成本来达到降低企业成本的目的。
本文通过对物流成本管理理论的研究,以作业成本法为理论基础,研究探讨A汽车零部件生产企业供应物流成本的管理方法。
首先,本文对汽车零部件生产企业的供应物流内涵做了延伸,使它包括从企业发送订单开始直至原材料送达企业的生产组装线上整个物流供应过程。然后,根据作业成本法的基本原理,将供应物流划分成订货、包装、运输、存储、重新包装、上线搬运等七个主要活动,并提出每个活动的成本核算方法。以A企业G产品的实际情况为例,核算每个活动的成本,得出A企业G产品的供应物流成本。
之后,根据核算出的数据结果,对各项以及整体成本数据进行分析。分析整个供应物流系统,并进行整合与优化,以降低整个供应物流成本。根据作业成本管理的思路,本文运用的降低供应物流成本的主要方法有:作业链重构,消除不增值作业,降低企业内部的作业成本;改变原材料的定价流程,将供应商的物流能力和物流成本纳入供应商评审系统,降低和控制原材料供应商的物流成本;采用越库和循环取货相结合的运输方式,降低原材料的运输成本。以上几种方法在实践中的综合应用,使A企业G产品的供应物流成本比之前成本了4.7%。
实践证明,基于作业成本核算的物流成本控制在A企业G产品的供应物流成本管理中的应用取得了良好的效果。因此,A企业计划2011年将作业成本法应用于A企业在中国地区的其它工厂的供应物流成本管理中。
As the competition became more and more serious in the automotive industry, the vehicle makers have to reduce sale price to get market share, which brings big cost challenge for the whole automotive industry supply chain. Since the vehicle makers are not willing to reduce profit level, they put the cost pressure on their suppliers by pushing them to reduce components price.In such conditions, the automotive components producing companies have to do cost saving to meet this challenge.
Since there is already not so much saving margin in the material and labor cost, all of such companies turn to think about its logistic flow. More and more focus are put on optimizing the whole supply now.
This research focused on how to make cost management in supply logistic in automotive components producing company based on Activity Based Costing (ABC).
First, the scope of supply logistic was re-defined, which refers to the whole material flow process directly from suppler till the production line. According to ABC, the supply logistic flow was divided into seven main activities such as, order, pack, transport, store, re-pack and line-feed. Each activity was calculated and control based ABC method. Then, company A’s product G was taken as an example. The supply logistic cost of each activity of product G was calculated out and the total cost in supply logistic is generated.
Second, detailed analysis on the whole supply logistic was done based on the calculation results. Optimizations were introduced to reduce the total supply logsitc cost. The cost was saved in the following ways: remove the non-value added activities in the whole flow; consider the logistic cost and logistic ability as one of the most important factor in supplier defining system; setup the mill-run and cross stocking system to reduce transport cost.
Finally, after all the optimizations, the supply logistic cost of G product was reduced 4.7%.Thanks to the good effort in product G, Activity Based Costing was regarded as a very useful method in supply logistic cost saving in company A.
Thus, company A decided to apply Activity Based Costing (ABC) in all the Chinese plants to make supply logistic cost saving in 2011.
但是基础原材料的成本在市场上相对透明,原材料的采购成本降低的空间已经越来越小,因此这些企业把目光集中到流通领域。通过优化整个供应链,降低物流成本来达到降低企业成本的目的。
本文通过对物流成本管理理论的研究,以作业成本法为理论基础,研究探讨A汽车零部件生产企业供应物流成本的管理方法。
首先,本文对汽车零部件生产企业的供应物流内涵做了延伸,使它包括从企业发送订单开始直至原材料送达企业的生产组装线上整个物流供应过程。然后,根据作业成本法的基本原理,将供应物流划分成订货、包装、运输、存储、重新包装、上线搬运等七个主要活动,并提出每个活动的成本核算方法。以A企业G产品的实际情况为例,核算每个活动的成本,得出A企业G产品的供应物流成本。
之后,根据核算出的数据结果,对各项以及整体成本数据进行分析。分析整个供应物流系统,并进行整合与优化,以降低整个供应物流成本。根据作业成本管理的思路,本文运用的降低供应物流成本的主要方法有:作业链重构,消除不增值作业,降低企业内部的作业成本;改变原材料的定价流程,将供应商的物流能力和物流成本纳入供应商评审系统,降低和控制原材料供应商的物流成本;采用越库和循环取货相结合的运输方式,降低原材料的运输成本。以上几种方法在实践中的综合应用,使A企业G产品的供应物流成本比之前成本了4.7%。
实践证明,基于作业成本核算的物流成本控制在A企业G产品的供应物流成本管理中的应用取得了良好的效果。因此,A企业计划2011年将作业成本法应用于A企业在中国地区的其它工厂的供应物流成本管理中。
As the competition became more and more serious in the automotive industry, the vehicle makers have to reduce sale price to get market share, which brings big cost challenge for the whole automotive industry supply chain. Since the vehicle makers are not willing to reduce profit level, they put the cost pressure on their suppliers by pushing them to reduce components price.In such conditions, the automotive components producing companies have to do cost saving to meet this challenge.
Since there is already not so much saving margin in the material and labor cost, all of such companies turn to think about its logistic flow. More and more focus are put on optimizing the whole supply now.
This research focused on how to make cost management in supply logistic in automotive components producing company based on Activity Based Costing (ABC).
First, the scope of supply logistic was re-defined, which refers to the whole material flow process directly from suppler till the production line. According to ABC, the supply logistic flow was divided into seven main activities such as, order, pack, transport, store, re-pack and line-feed. Each activity was calculated and control based ABC method. Then, company A’s product G was taken as an example. The supply logistic cost of each activity of product G was calculated out and the total cost in supply logistic is generated.
Second, detailed analysis on the whole supply logistic was done based on the calculation results. Optimizations were introduced to reduce the total supply logsitc cost. The cost was saved in the following ways: remove the non-value added activities in the whole flow; consider the logistic cost and logistic ability as one of the most important factor in supplier defining system; setup the mill-run and cross stocking system to reduce transport cost.
Finally, after all the optimizations, the supply logistic cost of G product was reduced 4.7%.Thanks to the good effort in product G, Activity Based Costing was regarded as a very useful method in supply logistic cost saving in company A.
Thus, company A decided to apply Activity Based Costing (ABC) in all the Chinese plants to make supply logistic cost saving in 2011.
引文
[1]李建丽,物流成本管理[M],北京,人民交通出版社,2005.7,3页
[2]李高阳,2009年汽中国汽车工业[J],财经,2010.1,2页
[3]宁波网,宁波日报,2010年08月23日
[4]屈冠林.从战略高度认识和实施物流成本管理[J],商业经济文荟,2003.9,3页
[5]傅桂林,物流成本管理[M],北京:中国物资出版社,2004.6,4页
[6]张弘,日本的物流成本管理及其借鉴[J].江苏商论,2006.3,50页
[7] ChristopherM.Total Distribution,A Frame work for Analysis-Costing and Control[M],Aldershot,Gower Press,1971
[8]李敏,对我国制造业物流成本核算问题的探讨[J],物流经济,2007.7,86页
[9] Shiekiumeda,A reference model for manufacturing enterprise system by using object modelling technology(OMT)method[J],Siggroup Bulletin,1997,18(1),54—57
[10]靳伟,企业物流成本计算和物流成本管理[J],长春,吉林大学社会科学学报,2003. 48,49页
[11]王丹惠.谈谈物流企业的战略成本管理[J],成本管理,2007.1,60页,
[12]赵中平,企业供应物流系统效率评价研究,[学位论文],湖南大学,2007
[13]周炳海,物流系统规划,上海交通大学讲义,2009
[14]周伟,汽车工业准时化采购与供应链管理的探讨[J],车界论坛,2004.1,10页
[15]王珍,黄世秀,企业物流目标成本管理之我见[J],江苏商论,2006.6,43页
[16]李会太,论企业物流成本的计算和管理[J],北方经济,2006.5,40页
[17]江峥峥,生产企业物流成本管理研究,[学位论文],长春理工大学,2008
[18] Marshall L.Fisher, What is the right supply chain for your product, Harvard business review,1997.3,109-111
[19]黄乐恒.物流成本及物流成本管理.物流技术与应用[J],1998.3,11页
[20]隽娟.中美物流成本的比较研究[J],北方经济,2007.10,139页
[21]李建华,顾穗珊,物流成本及其管理模式的研究[J],吉林大学社会科学学报2004.1,20页
[22]成耀荣,严宝杰,物流成本计算[J],交通运输工程学报,2003.1,23-25页
[23]王平心,作业成本计算理论与应用研究[M],沈阳,东北财经大学出版社,2001.5,10页
[24]简传红,企业管理中物流成本核算方式浅论[J],经济师,2003.7,150-151页
[25]上海财经大学作业成本研究课题组,作业成本法在生产部门的设计研究[J],上海会计,2003.5,6-7页
[26] Lalonde,Bernard J,Termnee L Pohlen.Issues in Supply Chain Costing[J].The International Journal of Logistics Management, 1996.7,5-8
[27] Perttila T.,Hautaniemi P., Activity—based Costing and Distribution Logistics Management [J], International Journal of Production Economics, 1995, 327
[28]方芳,杨旸,企业物流成本核算的ABC成本法[J],统计与决策,2003.7,94页
[29]赵洪初,作业成本法在物流成本管理中的应用[M],大连,大连海事大学出版社,2004.3,5页
[30]徐凤菊,ABM在我国企业的应用瓶颈与对策[J],会计之友,2003.10,19页
[31]朱勇,JIT系统与ABM[J],管理现代化管理,2005.10,51页
[2]李高阳,2009年汽中国汽车工业[J],财经,2010.1,2页
[3]宁波网,宁波日报,2010年08月23日
[4]屈冠林.从战略高度认识和实施物流成本管理[J],商业经济文荟,2003.9,3页
[5]傅桂林,物流成本管理[M],北京:中国物资出版社,2004.6,4页
[6]张弘,日本的物流成本管理及其借鉴[J].江苏商论,2006.3,50页
[7] ChristopherM.Total Distribution,A Frame work for Analysis-Costing and Control[M],Aldershot,Gower Press,1971
[8]李敏,对我国制造业物流成本核算问题的探讨[J],物流经济,2007.7,86页
[9] Shiekiumeda,A reference model for manufacturing enterprise system by using object modelling technology(OMT)method[J],Siggroup Bulletin,1997,18(1),54—57
[10]靳伟,企业物流成本计算和物流成本管理[J],长春,吉林大学社会科学学报,2003. 48,49页
[11]王丹惠.谈谈物流企业的战略成本管理[J],成本管理,2007.1,60页,
[12]赵中平,企业供应物流系统效率评价研究,[学位论文],湖南大学,2007
[13]周炳海,物流系统规划,上海交通大学讲义,2009
[14]周伟,汽车工业准时化采购与供应链管理的探讨[J],车界论坛,2004.1,10页
[15]王珍,黄世秀,企业物流目标成本管理之我见[J],江苏商论,2006.6,43页
[16]李会太,论企业物流成本的计算和管理[J],北方经济,2006.5,40页
[17]江峥峥,生产企业物流成本管理研究,[学位论文],长春理工大学,2008
[18] Marshall L.Fisher, What is the right supply chain for your product, Harvard business review,1997.3,109-111
[19]黄乐恒.物流成本及物流成本管理.物流技术与应用[J],1998.3,11页
[20]隽娟.中美物流成本的比较研究[J],北方经济,2007.10,139页
[21]李建华,顾穗珊,物流成本及其管理模式的研究[J],吉林大学社会科学学报2004.1,20页
[22]成耀荣,严宝杰,物流成本计算[J],交通运输工程学报,2003.1,23-25页
[23]王平心,作业成本计算理论与应用研究[M],沈阳,东北财经大学出版社,2001.5,10页
[24]简传红,企业管理中物流成本核算方式浅论[J],经济师,2003.7,150-151页
[25]上海财经大学作业成本研究课题组,作业成本法在生产部门的设计研究[J],上海会计,2003.5,6-7页
[26] Lalonde,Bernard J,Termnee L Pohlen.Issues in Supply Chain Costing[J].The International Journal of Logistics Management, 1996.7,5-8
[27] Perttila T.,Hautaniemi P., Activity—based Costing and Distribution Logistics Management [J], International Journal of Production Economics, 1995, 327
[28]方芳,杨旸,企业物流成本核算的ABC成本法[J],统计与决策,2003.7,94页
[29]赵洪初,作业成本法在物流成本管理中的应用[M],大连,大连海事大学出版社,2004.3,5页
[30]徐凤菊,ABM在我国企业的应用瓶颈与对策[J],会计之友,2003.10,19页
[31]朱勇,JIT系统与ABM[J],管理现代化管理,2005.10,51页