MW公司销售物流成本控制分析
摘要
随着我国加入世界贸易组织(WTO),企业现在面临融入世界经济浪潮中前所未有的机遇和挑战,在这样新的竞争环境体现了企业竞争优势要素的改变,在二十世纪的七十年代以前,成本是主要的竞争要素,而八十年代是质量,九十年代则是交货时间,即基本时间的竞争,到二十一世纪初,这种竞争的趋势已转移到敏捷性上来。现代企业并不担心是否有足够的生产能力,而是担心企业的产品能不能实现从价值形态向货币形态的转变。所以,越来越多的企业家把企业经营管理的重心由生产领域转向流通领域。而物流恰恰是沟通生产和消费的重要纽带,这也是近年来“物流热”产生的基础条件。
本文首先从理论分析入手,阐述了物流、物流成本、销售物流等相关概念及国内外研究现状,分析了供应链管理,运输成本和库存成本控制的策略。
其次经过对MW公司销售物流成本系统的分析,提出了MW公司销售物流成本的影响因素和销售物流成本控制存在的问题。
紧接着针对MW公司库存存在的问题,提出了ABC分类法,EOQ经济批量法,减弱牛鞭效应降低库存等库存成本控制方法;针对MW公司运输存在的问题,提出了职工的“成本-效益”双项绩效考核制度,应用霍撒克法优化了配送方式。
最后针对MW公司部门协调配合差、销售物流成本之间效益背反的问题,提出事前、事中和事后对销售物流成本进行预测、计划、计算、分析、反馈、决策等的销售物流成本综合控制措施。
After china entry to WTO , chinese companies will face huge challenge and opportunities. In the new environment, chinese companies have to carry out some changes. Before 1970s ,the most important is cost ; in the 1980s ,it is quality ; in the 1990s ,it becomes delivery date; when time comes to 21st century , the most important is the acute of the company .
Now ,company do not worry whether they have enough energy to produce products, just worry whether they can turn true the change from value state to currency state. So more and more entrepreneur begin to think that the the key of contest should turn from production area to transportion area. And the logistics is just the bridge between the production and expense . So it is why logistics becomes more and more hot these years .
This passage firstly begin from the analysis the definition of logistics , the logistics cost and the sale logistics cost . Then I analysed the method of supply chain ,the storage and the transport . Secondly , with the analysis of the sale logistics cost of MW corp, I proposed the factor which affect the sale logistics cost of MW corp and the problem of the control of MW corp sale logistics cost.
Thirdly , in view of the problem of the storage MW corp ,I proposed ABC method ,EOQ method ,and weaken the Niubianxiaoying phenomenon to control the sale logistics cost ,and in view of the problem of the transport of MW corp, I proposed“cost-value”two factor checking method of driver and Huoshake method to optimize transport way .
At last , in view of the problem that the coordination of MW corp different department is not well, I proposed a“before , now and after”Synthesis control method .
本文首先从理论分析入手,阐述了物流、物流成本、销售物流等相关概念及国内外研究现状,分析了供应链管理,运输成本和库存成本控制的策略。
其次经过对MW公司销售物流成本系统的分析,提出了MW公司销售物流成本的影响因素和销售物流成本控制存在的问题。
紧接着针对MW公司库存存在的问题,提出了ABC分类法,EOQ经济批量法,减弱牛鞭效应降低库存等库存成本控制方法;针对MW公司运输存在的问题,提出了职工的“成本-效益”双项绩效考核制度,应用霍撒克法优化了配送方式。
最后针对MW公司部门协调配合差、销售物流成本之间效益背反的问题,提出事前、事中和事后对销售物流成本进行预测、计划、计算、分析、反馈、决策等的销售物流成本综合控制措施。
After china entry to WTO , chinese companies will face huge challenge and opportunities. In the new environment, chinese companies have to carry out some changes. Before 1970s ,the most important is cost ; in the 1980s ,it is quality ; in the 1990s ,it becomes delivery date; when time comes to 21st century , the most important is the acute of the company .
Now ,company do not worry whether they have enough energy to produce products, just worry whether they can turn true the change from value state to currency state. So more and more entrepreneur begin to think that the the key of contest should turn from production area to transportion area. And the logistics is just the bridge between the production and expense . So it is why logistics becomes more and more hot these years .
This passage firstly begin from the analysis the definition of logistics , the logistics cost and the sale logistics cost . Then I analysed the method of supply chain ,the storage and the transport . Secondly , with the analysis of the sale logistics cost of MW corp, I proposed the factor which affect the sale logistics cost of MW corp and the problem of the control of MW corp sale logistics cost.
Thirdly , in view of the problem of the storage MW corp ,I proposed ABC method ,EOQ method ,and weaken the Niubianxiaoying phenomenon to control the sale logistics cost ,and in view of the problem of the transport of MW corp, I proposed“cost-value”two factor checking method of driver and Huoshake method to optimize transport way .
At last , in view of the problem that the coordination of MW corp different department is not well, I proposed a“before , now and after”Synthesis control method .
引文
[1] 马士华、林勇等. 供应链管理. 机械工业出版社. 2000.5
[2] 王耀球、兰洪杰. 理性地推进物流业的发展. 中国物资流通. 2002.2
[3] 陆奇岸. 论中小企业的竞争战略选择. 工业企业管理. 2001.1
[4] 骆温平 编著.物流与供应链管理北京. 电子工业出版社, 2002
[5] 宋华,胡左浩编.现代物流与供应链管理. 北京:经济管理出版社,2000
[6] 亚瑟 A.汤姆森,A.J.思迪克兰迪著. 段盛华,王智慧译. 战略管理:概念与案例.北京:北京大学出版社, 2000
[7] 菊池康也(日). 物流管理. 清华大学出版社. 2001
[8] 老川庆喜(日)等. 近代日本物流史资料. 东京堂出版. 1998
[9] 陈志祥,王一凡,蒋红梅. 中国企业供应链管理现状调查分析——供应与库存管理.物流技术,1999,No.2
[10] 解琨. 供应链中库存管理存在的问题与对策. 云南财贸学院学报,2002,No.10
[11] 陈剑,黄朔. 供应链结构研究进展.系统工程学报,2002,VoL.17,No.3
[12] 陈 安 , 刘 鲁 . 供 应 链 管 理 问 题 的 研 究 现 状 及 挑 战 .系 统 工 程 学 报 ,2000,Vol.15,No.2
[13] 任继勤、孙茂龙. 物流业发展之我见. 北方经贸. 2002.2
[14] 沈玉良. 我国物流产业发展中的几个问题. 国际商务研究. 2001.4
[15] 陈运娟、罗乐娟. 企业物流模式创新与发展. 华东经济管理. 2004.16
[16] 冯晖. 论现代企业物流管理. 生产力研究. 2004.6
[17] 高艺林. 工商企业发展现代物流的策略选择与影响因素分析. 江西社会科学. 2002.7
[18] 鞠晓峰.技术创新与经济竞争力.数量经济技术经济研究,2001,3,p37-39
[19] 蔡丽等.产品生命周期模型.吉林工业大学自然科学学报,1999,3:p48-53
[20] 王华.降低物流成本的有效途径,物流技术与应用,2002 第五期
[21] 刘立喜.企业竞争战略新观点—现代物流,铁道物资科学管理,2001 年第一期
[22] 徐杰.现代物流成本管理和控制,经济管理,2000 年第九期
[23] 荣朝和.西方运输经济学,经济科学出版社,2002 年,第一版
[24] 杨性如、李建成、翟清明. “入世”后流通企业在销售物流中的挑战与对策. 浙江万里学院学报. 2001.14
[25] Golden, B.L.; Wasil, A.(1987). Computerized vehicle routing in the soft drink industry.Operations Research 35
[26] Lari, A.R. ; Nag, B.N.(1993) A model management solution system for multicommodity network flows. Euripean Journal of Operational Research 71, 398-418
[27] Gouveia, L.(1996) Multi commodity flow models for spanning trees with hop constrains.European Journal of Operational Research 95, 178-190
[22] Castro, J.; Nabona, N.(1996). An implementation of linear and nonlinear multicommodity
[28] Larissa S. Kyj and Myroslaw J. Kyj.Customer Service: Differentiation in International Markets. International Journal of Physical Distribution & Logistics Management 24. No. 4 (1994)
[29] James L. Heskett,. Controlling Customer Logistics Service. International Journal of PhysicalDistribution & Logistics Management 24. No 4 (1994):2
[30] Bernard J. LaLonde and Paul H. Zinszer, Customer Service. Meaning and MeasurementChicago: national Council of Physical Distribution. 1976
[31] Bernard J. LaLonde and Paul H. Zinszer. Customer Service as a Comeries WPS 75-4. Columbus, OH: The Ohio State University, College of Administrative Science,. Februponent ofthe Distribution System. Working Paper Sary. 1975
[2] 王耀球、兰洪杰. 理性地推进物流业的发展. 中国物资流通. 2002.2
[3] 陆奇岸. 论中小企业的竞争战略选择. 工业企业管理. 2001.1
[4] 骆温平 编著.物流与供应链管理北京. 电子工业出版社, 2002
[5] 宋华,胡左浩编.现代物流与供应链管理. 北京:经济管理出版社,2000
[6] 亚瑟 A.汤姆森,A.J.思迪克兰迪著. 段盛华,王智慧译. 战略管理:概念与案例.北京:北京大学出版社, 2000
[7] 菊池康也(日). 物流管理. 清华大学出版社. 2001
[8] 老川庆喜(日)等. 近代日本物流史资料. 东京堂出版. 1998
[9] 陈志祥,王一凡,蒋红梅. 中国企业供应链管理现状调查分析——供应与库存管理.物流技术,1999,No.2
[10] 解琨. 供应链中库存管理存在的问题与对策. 云南财贸学院学报,2002,No.10
[11] 陈剑,黄朔. 供应链结构研究进展.系统工程学报,2002,VoL.17,No.3
[12] 陈 安 , 刘 鲁 . 供 应 链 管 理 问 题 的 研 究 现 状 及 挑 战 .系 统 工 程 学 报 ,2000,Vol.15,No.2
[13] 任继勤、孙茂龙. 物流业发展之我见. 北方经贸. 2002.2
[14] 沈玉良. 我国物流产业发展中的几个问题. 国际商务研究. 2001.4
[15] 陈运娟、罗乐娟. 企业物流模式创新与发展. 华东经济管理. 2004.16
[16] 冯晖. 论现代企业物流管理. 生产力研究. 2004.6
[17] 高艺林. 工商企业发展现代物流的策略选择与影响因素分析. 江西社会科学. 2002.7
[18] 鞠晓峰.技术创新与经济竞争力.数量经济技术经济研究,2001,3,p37-39
[19] 蔡丽等.产品生命周期模型.吉林工业大学自然科学学报,1999,3:p48-53
[20] 王华.降低物流成本的有效途径,物流技术与应用,2002 第五期
[21] 刘立喜.企业竞争战略新观点—现代物流,铁道物资科学管理,2001 年第一期
[22] 徐杰.现代物流成本管理和控制,经济管理,2000 年第九期
[23] 荣朝和.西方运输经济学,经济科学出版社,2002 年,第一版
[24] 杨性如、李建成、翟清明. “入世”后流通企业在销售物流中的挑战与对策. 浙江万里学院学报. 2001.14
[25] Golden, B.L.; Wasil, A.(1987). Computerized vehicle routing in the soft drink industry.Operations Research 35
[26] Lari, A.R. ; Nag, B.N.(1993) A model management solution system for multicommodity network flows. Euripean Journal of Operational Research 71, 398-418
[27] Gouveia, L.(1996) Multi commodity flow models for spanning trees with hop constrains.European Journal of Operational Research 95, 178-190
[22] Castro, J.; Nabona, N.(1996). An implementation of linear and nonlinear multicommodity
[28] Larissa S. Kyj and Myroslaw J. Kyj.Customer Service: Differentiation in International Markets. International Journal of Physical Distribution & Logistics Management 24. No. 4 (1994)
[29] James L. Heskett,. Controlling Customer Logistics Service. International Journal of PhysicalDistribution & Logistics Management 24. No 4 (1994):2
[30] Bernard J. LaLonde and Paul H. Zinszer, Customer Service. Meaning and MeasurementChicago: national Council of Physical Distribution. 1976
[31] Bernard J. LaLonde and Paul H. Zinszer. Customer Service as a Comeries WPS 75-4. Columbus, OH: The Ohio State University, College of Administrative Science,. Februponent ofthe Distribution System. Working Paper Sary. 1975