零售业物流成本控制——基于国美电器物流成本案例的分析

摘  要
     在21世纪经济全球化的环境下,物流产业已成为新的经济增长点。长期以来,物流一直被称为企业的第三大利润源泉,加强物流活动的管理、控制和降低企业各种物流费用,对我国企业有着至关重要的现实意义。本文阐述了物流成本的概念以及其核算现状,并提出物流成本管理的重要性和降低物流成本的对策。  另外，物流成本控制是涉及企业生产经营全面性和战略性问题的调整，其最终目的是为了提高企业总体的经营和获利能力。
于是，本文首先通过对零售业巨头国美电器物流成本控制的研究分析，得出以下结论：一是国美电器加强外部资源管理，实现供应链管理来降低物流成本，实现整个供应链活动的效率化是正确的；二是我国零售企业还需进一步加强集团统一采购的规模，简历与供应商之间的长期伙伴关系，建立高效的物流信息系统。
最后，本文还浅析了国美电器物流成本控制中存在的一些问题如：尚未真正达到规模连锁需求，物流信息系统建设不完善，中央统一采购系统不全面等。
 关键词：物流成本 国美电器 物流成本控制

Abstract
     In the environment of the21st century,economic globalization,the logistics industry has become a new economic growth point.Logistics has long been known as the third largest source of profit,to strengthen the management of logistics activities,control and reduce all kinds of ogistics.China`enterprises have a vital practical significance .This paper  describes the concept of logistics costs as well as its accounting of the status quo,and put forward the importance of logistics cost management,and reduce logistics costs  of countermeasures.
      In addition,the logistics cost control is a comprehensive and strategic issues relating to enterprise production and operation of the adjustment,the ultimate goal is to improve the enterprises`s overall business  and profitablity .
      Firstly,through research and analysis retail giant Gome logistics cost control ,the following conclusions :First to The Gome strengthen the external resource management supply chain management to reduce logistics costs throughout the supply chain activities efficiency is the correct ,retail enterprises in China need to further strengthen the long-term partnership between the scale resume and suppliers of the Group harmonization of procurement,the establishment of efficient logistics information systems.Finally .
      The paper also Analysis of some of the problems existing  in the Gome logistics cost control, such as not really achieve the scale of the chain needs of logistics information systems is imperfect the central procurement system does not fully.
    Key Words:  logistics costs  Gome  logistics cost control

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