基于作业成本法的共同配送优化问题研究
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摘要
目前共同配送战略联盟内各物流企业在配送成本、配送时间、资源利用效率以及配送质量方面虽有很大程度的提高,但是与国际知名物流企业或本国最优秀的物流企业相对比,共同配送运作效率和配送绩效尚存在很大的绩效差距。究其原因:(1)在共同配送的实际运作过程中,各物流企业存在利益分歧和成本费用分摊模糊,且各利益实体缺乏精确实时的作业成本信息;(2)各物流企业缺乏共同协调、相互促进和整体优化机制,其结果是共同配送作业运作效率低下,作业成本相对较高;(3)物流资源供求信息流通不畅,各物流企业无法准确协调物流资源供求平衡,物流资源利用效率低下;(4)各物流企业缺乏协同调度和统筹优化机制,配送网络节点纵横交错,由此作业链派生出大量分散性和反复性作业。本文基于作业成本法和绩效基准构造共同配送优化结构框架,从共同配送作业优化、需求拉动式资源整合以及共同配送网络统筹优化方面进行深入细致地研究。
本文核心内容及研究成果如下:(1)本文基于作业成本法(ABC)和绩效基准(PB)构造灵活的共同配送优化结构框架;(2)构造共同配送作业成本模型,并以算例分析详细地阐述共同配送作业成本核算过程;(3)以共同配送作业为基础,构造联合库存优化模型和共同配送优化模型,从共同配送系统角度深入地辨析各种成本动因、作业时间与作业成本相关性;(4)以作业成本法和绩效基准作为共同配送联盟内资源整合方法,构造灵活的需求拉动式资源整合模型。在此资源整合理念的基础上,结合共同配送作业优化模型,协调仓储、人力、车辆以及材料等资源供求平衡,并提出具体的物流资源整合途径。(5)以共同配送作业链中作业为基础,从作业成本和作业时间角度出发构造多车型、多区域的共同配送网络优化模型,综合考虑共同配送网络节点数量、中间集货转运、作业数量、作业成本以及作业时间等关键因素,并结合共同配送作业流程分析,利用关键路线统筹优化中最低作业成本时序规划方法优化共同配送网络。(6)最后从配送作业总成本、配送时间、配送质量以及资源利用效率四个方面综合评价共同配送优化效果。
本文最大创新之处在于将作业成本法和绩效基准引入共同配送优化中,以作业为基础,综合考虑成本动因、作业成本和作业时间构造共同配送作业优化、需求拉动式资源整合以及共同配送网络优化等分析模型中,最后评价共同配送优化效率。
Though currently each logistics corporation in strategic alliance of joint distributi -on has attained great degree of improvement in distribution cost,operation time, resou- rce utilizing efficency of logistics and distribution quality.Compared with famous logistics enterprises in globe or the most excellent logistics corporations in china, operation efficiency and distribution performance of common delivery yet has bigger performance gap. It has several reasons:Firstly every logistics enterprise lies difference in benefit and cost proportion during the operational course of joint distribution,those are short of exact and real-timed information of activity-based cost.Secondly every logistics enterprise is short of joint harmony,hastening each other and the whole optimization mechanism.As a result operational efficiency of common delivery is lower,operation cost is relatively higher.Thirdly information in supply and demand of logistics resource is not smoothly circulated,each logistics company is unable to exactly harmonize balance in supply and demand of logistics resource. Accordingly utilizating efficiency of logistics resource is not higher.Fourthly every logistics enterprise is short of cooperation and optimization mechanism.Network nodes of distribution is interveined. A great deal of dispersed and repetitive tasks is derived from work chain in common distribution.Based on activity-based cost and performance benchmarking,this paper presents optimization framework for joint delivery,which is deeply analyze work optimization,polled resource integration by demand and network optimization.for joint distribution.
Core content and research result for the paper is following: Firstly based on ABC and performance benchmarking,the paper presents flexible optimization framework for common distribution.Secondly the paper presents activity-based costing model of common distribution,and particularly explaines activity-based costing course by example analysis.Thirdly based on tasks in common distribution chain,it presents optimization model of joint inventory and common distribution,which deeply analyze relativity for various cost drivers,activity-based cost and work scheduling from the whole system of common distribution. Fourthly ABC and performance benchmarking are two integration methods for logistics resource,the paper presents flexible pulled resource integration model by demand.On the basis of resource integration idea.combined with operating optimization model for common delivery, managers make the balance for storages, personels,vehicles and material etc, and offer particular integration approaches for logistics resource. Fifthly on the basis of work flow and tasks,the paper presents heterognous vechicle and multi-Area network optimization model for joint distribution from activity-based cost and work scheduling.Its model consider several key factors in network nodes,transfer tasks by interspace gathering goods,activity-based cost and operation time.Combined with work flow analysis,it optimizes network of joint distribution by the lowest activity-based cost and work scheduling in optimization for critical path.Sixthly it evaluates optimization effect for common delivery from gross activity-based cost,operation time,utilization efficiency of resource and distribution quality.
The great innovation of the paper is that activity-based cost and performance benchmarking is introduced optimization for joint distribution.by the basis of tasks.The paper take various cost drivers,activity-based cost and operation time into account optimization model for operation of joint distribution,pulled resource integration by demand and network of common delivery. Finally the paper offer a method of performance appraise for common distribution.
本文核心内容及研究成果如下:(1)本文基于作业成本法(ABC)和绩效基准(PB)构造灵活的共同配送优化结构框架;(2)构造共同配送作业成本模型,并以算例分析详细地阐述共同配送作业成本核算过程;(3)以共同配送作业为基础,构造联合库存优化模型和共同配送优化模型,从共同配送系统角度深入地辨析各种成本动因、作业时间与作业成本相关性;(4)以作业成本法和绩效基准作为共同配送联盟内资源整合方法,构造灵活的需求拉动式资源整合模型。在此资源整合理念的基础上,结合共同配送作业优化模型,协调仓储、人力、车辆以及材料等资源供求平衡,并提出具体的物流资源整合途径。(5)以共同配送作业链中作业为基础,从作业成本和作业时间角度出发构造多车型、多区域的共同配送网络优化模型,综合考虑共同配送网络节点数量、中间集货转运、作业数量、作业成本以及作业时间等关键因素,并结合共同配送作业流程分析,利用关键路线统筹优化中最低作业成本时序规划方法优化共同配送网络。(6)最后从配送作业总成本、配送时间、配送质量以及资源利用效率四个方面综合评价共同配送优化效果。
本文最大创新之处在于将作业成本法和绩效基准引入共同配送优化中,以作业为基础,综合考虑成本动因、作业成本和作业时间构造共同配送作业优化、需求拉动式资源整合以及共同配送网络优化等分析模型中,最后评价共同配送优化效率。
Though currently each logistics corporation in strategic alliance of joint distributi -on has attained great degree of improvement in distribution cost,operation time, resou- rce utilizing efficency of logistics and distribution quality.Compared with famous logistics enterprises in globe or the most excellent logistics corporations in china, operation efficiency and distribution performance of common delivery yet has bigger performance gap. It has several reasons:Firstly every logistics enterprise lies difference in benefit and cost proportion during the operational course of joint distribution,those are short of exact and real-timed information of activity-based cost.Secondly every logistics enterprise is short of joint harmony,hastening each other and the whole optimization mechanism.As a result operational efficiency of common delivery is lower,operation cost is relatively higher.Thirdly information in supply and demand of logistics resource is not smoothly circulated,each logistics company is unable to exactly harmonize balance in supply and demand of logistics resource. Accordingly utilizating efficiency of logistics resource is not higher.Fourthly every logistics enterprise is short of cooperation and optimization mechanism.Network nodes of distribution is interveined. A great deal of dispersed and repetitive tasks is derived from work chain in common distribution.Based on activity-based cost and performance benchmarking,this paper presents optimization framework for joint delivery,which is deeply analyze work optimization,polled resource integration by demand and network optimization.for joint distribution.
Core content and research result for the paper is following: Firstly based on ABC and performance benchmarking,the paper presents flexible optimization framework for common distribution.Secondly the paper presents activity-based costing model of common distribution,and particularly explaines activity-based costing course by example analysis.Thirdly based on tasks in common distribution chain,it presents optimization model of joint inventory and common distribution,which deeply analyze relativity for various cost drivers,activity-based cost and work scheduling from the whole system of common distribution. Fourthly ABC and performance benchmarking are two integration methods for logistics resource,the paper presents flexible pulled resource integration model by demand.On the basis of resource integration idea.combined with operating optimization model for common delivery, managers make the balance for storages, personels,vehicles and material etc, and offer particular integration approaches for logistics resource. Fifthly on the basis of work flow and tasks,the paper presents heterognous vechicle and multi-Area network optimization model for joint distribution from activity-based cost and work scheduling.Its model consider several key factors in network nodes,transfer tasks by interspace gathering goods,activity-based cost and operation time.Combined with work flow analysis,it optimizes network of joint distribution by the lowest activity-based cost and work scheduling in optimization for critical path.Sixthly it evaluates optimization effect for common delivery from gross activity-based cost,operation time,utilization efficiency of resource and distribution quality.
The great innovation of the paper is that activity-based cost and performance benchmarking is introduced optimization for joint distribution.by the basis of tasks.The paper take various cost drivers,activity-based cost and operation time into account optimization model for operation of joint distribution,pulled resource integration by demand and network of common delivery. Finally the paper offer a method of performance appraise for common distribution.
引文
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[2] 徐忠玲,张楠.信息技术与第三方物流[J].经济理论与经济管理,2004:08,P52-56.
[3] 潘飞,童卫华,文东华,程明编著.基于价值管理的管理会计——案例研究[M].北京:清华大学出版社,2005:12.
[4] 陈扬.第三方物流企业的成本核算研究[学位论文].上海海事大学:会计学,2004:06.
[5] 杨冬.共同配送下配送中心选择与利益分配问题的研究[学位论文].大连海事大学:交通运输规划与管理,2005(03).
[6] Yim-Yu Wong,Thomas E.Maher,Nicholas P.Gurney.Strategic Alliances in Logistics Outsourcing[J]. Asia Pacific Journal of Marketing and Logistics,2000(12):3-21.
[7] 李一超.物流企业中合作配送优化的研究[学位论文].上海海事大学:交通运输规划与管理2005:06.
[8] Arni Halldorsson,Tage Skjott-Larsen.Developing Logistics Competencies through Third Party Logistics Relationships[J].International Journal of Operation & Production Management, 2004(24):192-206.
[9] Themido ,A .Arantes ,C. Fernandes and AP.Guedes.Logistics Costs Case Study——an ABC Approach[J].Journal of the Operational Research Society,2000(51):1148-1157.
[10] Binshan Lin James Collins , Robert K.Su.Supply Chain Costing:an Activity-based Persective[J].International Journal of Physical Distribution & Logistics Management, 2001(31):702-713。
[11] Thomas J.Goldsby,David J.Closs.Using Activity-based Costing to Reengineer the Reverse Logistics Channel[J].International Journal of Physical Distribution & Logistics Management,2000(30):500-514.
[12] 罗娟娟.在共同配送在我国连锁零售企业应用的研究[学位论文].福州大学:管理科学与工程,2005(03).
[13] 栗磊.在论长江三角地区共同配送体系的建立[学位论文].对外经济贸易大学:国际贸易学,2006(06).
[14] 黄冉.共同配送在自愿连锁业态中的研究应用[学位论文].对外经济贸易大学.:国际贸易学,2006(06).
[15] 叶志坚.共同配送整合模型与算法研究[学位论文].西南交通大学:交通运输规划与管理,2004(12).
[16] 胡小文.在基于共同配送成本分滩模型与方法研究[学位论文].长沙理工大学:交通运输规划与管理,2005(12).
[17] 傅忠宁.在物流共同配送模式与实施对策研究[学位论文].吉林大学:交通运输规划与管理,2005-08.
[18] 陈兵兵.供应链管理-策略、技术与实物[M].北京:电子工业出版社,2004(01).
[19] 张远昌.物流运输与配送管理[M].北京:中国纺织出版社,20004(08).
[20] 杜敏.以作业为基础的物流作业成本控制体系研究[学位论文].武汉理工大学:会计学,2004-10.
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