基于供应链管理的企业物流成本控制策略研究
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摘要
本文以宁波米多企业的物流运作为实例进行分析和研究。阐述了物流的概念和供应链管理的基本理念,从中分析物流成本研究的内容,及确立物流成本研究的边界。运用成本会计理论和会计核算理论,建立物流成本核算体系。采用作业成本核算方法,把物流成本准确地分配到各项作业中,为物流成本的有效控制提供了核算依据。
本文重点分析了运输成本、仓储成本的控制策略。在运输成本控制策略的研究中,着重阐述了运输方式的选择、运输系统的优化、物流经营方式的选择、运输线路的优化等相关内容。在仓储成本控制策略研究中,着重分析了库存持有成本的控制策略。本文还阐述了其他物流成本,如包装成本、信息成本、客户服务成本等的控制策略问题。
本文最后深入研究阐述物流成本研究过程中的效益背反原则,分析效益背反产生原因,提出物流成本翘板制衡的相关策略;阐述在效益背反法则下,如何实现供应链目标,并实现物流成本平衡,使总物流成本最低。
通过对本课题的研究,主要取得了以下成果:
第一、建立了物流成本核算的体系。本文从物流成本的内容出发,确定了物流成本核算的基本原则,规划了物流成本核算账户,并明确了物流成本核算的各级会计科目。使企业能够利用这些会计科目进行物流成本业务的会计处理,把物流成本核算变成了现实。本文又进一步地探讨了物流成本的归集及归集后的分摊问题,在以产品为对象分摊的基础上,又引出了以作业为对象的分摊方法---作业成本法,本文阐述了作业成本运用于物流成本核算的详细步骤,并在此基础上,在国内第一次运用时间驱动作业成本法来核算物流成本,不仅使物流成本的核算变得更为简单,而且使物流成本的控制集中到更小的作业单元成为了现实。本文在物流成本核算的基础上编制了物流成本报表,为决策层提供了一目了然的物流成本数据资料。
第二、建立了以供应链管理为基础企业物流成本控制体系。本文详细分析了企业物流成本的构成及企业物流成本的特性。阐述了各物流环节产生的物流成本控制的相关策略。具体阐述了运输成本、仓储成本、搬运装卸成本、包装成本、流通加工成本、物流客户服务成本、物流信息成本的相关内容和各物流成本的控制策略。并综合考虑了各物流成本控制的协同问题,最大限度地消除效益背反所带来的负面影响。形成了一个较为完善的物流成本控制体系。
第三、引进了新的算法来解决供应链节点间的配送线路优化问题。本文第一次运用蚁群算法法来优化供应链节点间的配送线路,为运输线路的优化提供了新的思路与方法。
第四、课题的研究为米多企业带来了现实的经济利益。通过对米多企业的物流运作进行为期一年半的改造,企业物流成本得到了有效的控制,为企业直接节省近10万元的物流成本。
This article carried on the analysis and the research taked the Ningbo Mito enterprise's logistics operations as the example. It elaborated the logistics concept and the basic idea of the supply chain management, analyzes the content of logistics cost research, and established the boundary of logistics cost research. By using the theory of cost accountant and the accounting theory, it established the logistics cost accounting system. It used the cost of operation calculation method, assigned the logistics cost to each work in accurately, had provided the calculation basis for the logistics cost active control.
This article had analyzed the control strategy of transportation cost, the warehousing cost y with emphasis. In the research of transportation cost control strategy, it elaborated emphatically the choosing of transport mode,the optimization of transportation system and transportation line, the choosing of logistics management way as well as some related contents. In the research of warehousing cost control strategy, it analyzed the control strategy of the stock-cost rate emphatically. This article had also elaborated control strategy of other logistics cost, such as packing cost, information cost, customer service cost and so on .
In the last part of this article, it is a thorough research of trade-off principle in the logistics cost process, it proposed the logistics cost curls upwards the related strategy which the board keeps in balance; It elaborated how to achieve the supply chain goal, how to keep the logistics cost be balanced and how to reduce the total logistics cost to the lowest.
Through to this topic research, has mainly yielded below the result:
First,had established the logistics cost accounting system. This article embarked from the logistics cost content, had set down the logistics cost accounting basic principle, had planned the logistics cost accounting account, and had been clear about logistics cost accounting subject at all levels . It enabled the enterprise to use accountant who these accountants the subject carries on the logistics cost service to process, turned the logistics cost accounting into reality. This article had further discussed logistics cost’s gathering together and gathers together after to share , in by the product in the foundation which shares for the object, also drew out the method how to share and taked the work as the object---The cost of operation law, this article elaborated the cost of operation utilizes in the logistics cost accounting detailed step, and in this foundation, calculated the logistics cost in the domestic first time taken to deliver actuation cost of operation law, which was not only caused the logistics cost the calculation to become simpler, but also caused the logistics cost the control to concentrate the smaller work unit to become the reality. This article has established the logistics cost report form in the logistics cost accounting foundation, has provided the clear logistics cost data material for the decision making strata.
Second, had established take has supplied the chain management as the foundation enterprise logistics cost control system. This article multianalysis enterprise logistics cost constitution and enterprise logistics cost characteristic. Elaborated various logistics link produces logistics cost control related strategy. Elaborated the transportation cost, the warehousing cost, the transporting loading and unloading cost, the packing cost, the circulation processing cost, the logistics customer service cost, the logistics information cost related content and various logistics cost control strategy specifically. And the overall evaluation various logistics cost control coordination question, maximum limit eliminated the negative influence which the benefit back counter-brings. Has formed a more perfect logistics cost control system.
Third, had introduced a new algorithm to solve the problem of optimization of delivery line in the supply chain depot .This article for the first time optimizes the supply chain depot by using the Ant Colony Algorithm ,it provide a new mentality and method for the optimization in the transported line .
Finally, the topic research had brought real economic interest for the Mito enterprise. After one and a half years’transformation on enterprise’s logistics operations, the Mito enterprise logistics cost was under an effective control, near 100,000 Yuan logistics cost has been saved for the enterprise.
本文重点分析了运输成本、仓储成本的控制策略。在运输成本控制策略的研究中,着重阐述了运输方式的选择、运输系统的优化、物流经营方式的选择、运输线路的优化等相关内容。在仓储成本控制策略研究中,着重分析了库存持有成本的控制策略。本文还阐述了其他物流成本,如包装成本、信息成本、客户服务成本等的控制策略问题。
本文最后深入研究阐述物流成本研究过程中的效益背反原则,分析效益背反产生原因,提出物流成本翘板制衡的相关策略;阐述在效益背反法则下,如何实现供应链目标,并实现物流成本平衡,使总物流成本最低。
通过对本课题的研究,主要取得了以下成果:
第一、建立了物流成本核算的体系。本文从物流成本的内容出发,确定了物流成本核算的基本原则,规划了物流成本核算账户,并明确了物流成本核算的各级会计科目。使企业能够利用这些会计科目进行物流成本业务的会计处理,把物流成本核算变成了现实。本文又进一步地探讨了物流成本的归集及归集后的分摊问题,在以产品为对象分摊的基础上,又引出了以作业为对象的分摊方法---作业成本法,本文阐述了作业成本运用于物流成本核算的详细步骤,并在此基础上,在国内第一次运用时间驱动作业成本法来核算物流成本,不仅使物流成本的核算变得更为简单,而且使物流成本的控制集中到更小的作业单元成为了现实。本文在物流成本核算的基础上编制了物流成本报表,为决策层提供了一目了然的物流成本数据资料。
第二、建立了以供应链管理为基础企业物流成本控制体系。本文详细分析了企业物流成本的构成及企业物流成本的特性。阐述了各物流环节产生的物流成本控制的相关策略。具体阐述了运输成本、仓储成本、搬运装卸成本、包装成本、流通加工成本、物流客户服务成本、物流信息成本的相关内容和各物流成本的控制策略。并综合考虑了各物流成本控制的协同问题,最大限度地消除效益背反所带来的负面影响。形成了一个较为完善的物流成本控制体系。
第三、引进了新的算法来解决供应链节点间的配送线路优化问题。本文第一次运用蚁群算法法来优化供应链节点间的配送线路,为运输线路的优化提供了新的思路与方法。
第四、课题的研究为米多企业带来了现实的经济利益。通过对米多企业的物流运作进行为期一年半的改造,企业物流成本得到了有效的控制,为企业直接节省近10万元的物流成本。
This article carried on the analysis and the research taked the Ningbo Mito enterprise's logistics operations as the example. It elaborated the logistics concept and the basic idea of the supply chain management, analyzes the content of logistics cost research, and established the boundary of logistics cost research. By using the theory of cost accountant and the accounting theory, it established the logistics cost accounting system. It used the cost of operation calculation method, assigned the logistics cost to each work in accurately, had provided the calculation basis for the logistics cost active control.
This article had analyzed the control strategy of transportation cost, the warehousing cost y with emphasis. In the research of transportation cost control strategy, it elaborated emphatically the choosing of transport mode,the optimization of transportation system and transportation line, the choosing of logistics management way as well as some related contents. In the research of warehousing cost control strategy, it analyzed the control strategy of the stock-cost rate emphatically. This article had also elaborated control strategy of other logistics cost, such as packing cost, information cost, customer service cost and so on .
In the last part of this article, it is a thorough research of trade-off principle in the logistics cost process, it proposed the logistics cost curls upwards the related strategy which the board keeps in balance; It elaborated how to achieve the supply chain goal, how to keep the logistics cost be balanced and how to reduce the total logistics cost to the lowest.
Through to this topic research, has mainly yielded below the result:
First,had established the logistics cost accounting system. This article embarked from the logistics cost content, had set down the logistics cost accounting basic principle, had planned the logistics cost accounting account, and had been clear about logistics cost accounting subject at all levels . It enabled the enterprise to use accountant who these accountants the subject carries on the logistics cost service to process, turned the logistics cost accounting into reality. This article had further discussed logistics cost’s gathering together and gathers together after to share , in by the product in the foundation which shares for the object, also drew out the method how to share and taked the work as the object---The cost of operation law, this article elaborated the cost of operation utilizes in the logistics cost accounting detailed step, and in this foundation, calculated the logistics cost in the domestic first time taken to deliver actuation cost of operation law, which was not only caused the logistics cost the calculation to become simpler, but also caused the logistics cost the control to concentrate the smaller work unit to become the reality. This article has established the logistics cost report form in the logistics cost accounting foundation, has provided the clear logistics cost data material for the decision making strata.
Second, had established take has supplied the chain management as the foundation enterprise logistics cost control system. This article multianalysis enterprise logistics cost constitution and enterprise logistics cost characteristic. Elaborated various logistics link produces logistics cost control related strategy. Elaborated the transportation cost, the warehousing cost, the transporting loading and unloading cost, the packing cost, the circulation processing cost, the logistics customer service cost, the logistics information cost related content and various logistics cost control strategy specifically. And the overall evaluation various logistics cost control coordination question, maximum limit eliminated the negative influence which the benefit back counter-brings. Has formed a more perfect logistics cost control system.
Third, had introduced a new algorithm to solve the problem of optimization of delivery line in the supply chain depot .This article for the first time optimizes the supply chain depot by using the Ant Colony Algorithm ,it provide a new mentality and method for the optimization in the transported line .
Finally, the topic research had brought real economic interest for the Mito enterprise. After one and a half years’transformation on enterprise’s logistics operations, the Mito enterprise logistics cost was under an effective control, near 100,000 Yuan logistics cost has been saved for the enterprise.
引文
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3 周启蕾《物流学概论》,清华大学出版社,2005,P21
4 赵一飞《现代物流》,上海交通大学讲义,2004
5 菊池康也,丁立言译《物流管理》清华大学出版社,1999,P15
7 马士华, 林勇编著,《供应链管理》,机械工业出版社,2000 年,P58
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11 Cooper Slagmulder,(1999):Supply Chain Development for the Lean Enterprise-Interorganizatinoal Cost Management,Productivity Press,Porland.
12 易华主编,《物流成本管理》,清华大学出版社,2005,P22-23
13日本诊断物流研究会著,宋华,曹莉 译,《物流成本的分析与控制》,电子工业出版社,2005,P37
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46 沈厚才,陶青,陈煜波,供应链管理理论与方法,中国管理科学,2000,15(2).
47 赵晓煜,汪定伟,供应链中二级分销网络的优化设计模型,管理科学学报,2001,4(8).
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3、周启蕾《物流学概论》,清华大学出版社,2005.
4、赵一飞《现代物流》,上海交通大学讲义,2004.
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8、蓝伯雄,郑晓娜,徐心.《电子商务时代的供应链管理》,中国管理科学,2000,(3).
9、何明珂主编,《电子商务与现代物流》,经济科学出版社,2002.
10、Sunil Chopra,Peter Meindl,Supply Chain Management:Strategy ,Planning,and Operation,2001.
11、Cooper Slagmulder,(1999):Supply Chain Development for the Lean Enterprise-Interorganizatinoal Cost Management,Productivity Press,Porland.
12、易华主编,《物流成本管理》,清华大学出版社,2005.
13、日本诊断物流研究会著,宋华,曹莉 译,《物流成本的分析与控制》,电子工业出版社,2005.
14、邓凤祥,《现代物流成本管理》,北京:经济管理出版社,2003.
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21、王迎军,《供应链管理--实用建模方法及数据挖掘》,北京:清华大学出版社,2001.
22、陆俊强,"企业物流外包及合作伙伴选择研究",中国硕博士论文数据库.
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32、Jeremy F.Shapiro,(2004),Modeling the supply chain, Published by Thomson Learning.
33、 柴跃廷,刘义,《敏捷供应链管理》,清华大学出版社,施普林格出版社,2001.
34、 www.mie168.com ,邓为民,供应链管理之基本原理牛鞭效应.
35、 M .Christopher. Logistics and Supply Chain Management Strategies for Reducing Cost and Improve Performance. Second ed. Landon:Pittman,1999.
36、www.boraid.com 供应链中的“牛鞭效益”及其缓解对策.
37、徐浩贤,马士华,供应链网络结构模型中多级库存控制模型,上海:华东理工大学学报,2002,26(7).
38、付桂林,《物流成本管理》,北京:中国物资出版社,2004.
39、K.J.阿罗,杨斌等译,《数理经济学手册》,北京:经济科学出版社,2003.
40、彼得.德鲁克,齐若兰译《管理的实践》,北京:机械工业出版社,2005.
42、何明珂,《物流系统论》 北京:中国审计出版社,1997.
43、谢庆红,曾国平,物流“效益背反”陷阱的产生及对策,科技管理研究,2005,9..
45、加里.阿什沃斯,《整合绩效管理》,北京:电子工业出版社,2002.
46、沈厚才,陶青,陈煜波,供应链管理理论与方法,中国管理科学,2000,15(2).
47、赵晓煜,汪定伟,供应链中二级分销网络的优化设计模型,管理科学学报,2001,4(8).
48、阮大伟,陈钢,供应链战略管理中的成本分析模型,西北电力技术,2000,6.
49、陈剑,蔡连侨,供应链建模与优化,系统工程与实践,2001,6.
3 周启蕾《物流学概论》,清华大学出版社,2005,P21
4 赵一飞《现代物流》,上海交通大学讲义,2004
5 菊池康也,丁立言译《物流管理》清华大学出版社,1999,P15
7 马士华, 林勇编著,《供应链管理》,机械工业出版社,2000 年,P58
8、蓝伯雄,郑晓娜,徐心.《电子商务时代的供应链管理》,中国管理科学,2000,(3).
9何明珂主编,《电子商务与现代物流》,经济科学出版社,2002.
10 Sunil Chopra,Peter Meindl,Supply Chain Management:Strategy ,Planning,and Operation,2001,p13
11 Cooper Slagmulder,(1999):Supply Chain Development for the Lean Enterprise-Interorganizatinoal Cost Management,Productivity Press,Porland.
12 易华主编,《物流成本管理》,清华大学出版社,2005,P22-23
13日本诊断物流研究会著,宋华,曹莉 译,《物流成本的分析与控制》,电子工业出版社,2005,P37
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