华润雪花啤酒集团物流成本统计与分析

摘要
物流管理是当今企业界、学术界的研究热点，而物流成本的有效管理与控制又是成功进行物流管理的基础和关键。物流作为“第三利润源”的重要作用已经为人们所知晓，如何控制物流成本，以尽可能小的投入提供尽可能好的服务是物流部门以及物流企业所面临的重要课题。从理论上解决物流成本居高不下的问题，合理分配资源，降低物流成本，是促进我国经济发展的重要一环。文中回顾了物流成本研究的相关文献;介绍了国内外物流成本的研究现状与物流成本控制的概念;分析了物流成本的构成、分类及特征;明确了物流成本控制研究的内容及目标;分析了国内外物流企业成本控制存在的问题;介绍了物流成本控制的作业成本法的管理框架和对物流成本的控制步骤，探讨了我国物流成本控制方法的选择依据:最后通过实证研究表明作业成本法在物流成本控制与管理中的显著效果。

关键词：  物流成本 ； 成本控制 ； 成本计算 
Huarun snowflake beer group logistics cost management
Abstract
Logistics management is today's business world, academia, research focus, and cost effective logistics management and control is the basis for successful logistics management and key. Logistics as "the third profit source," an important role has been known by the people, how to control the logistics costs to as little as possible to provide the best possible service into the logistics sector and logistics companies are facing an important issue. Theoretically solve the problem of the high cost of logistics, rational allocation of resources, reduce logistics costs, is to promote China's economic development an important part. This paper reviews the literature related to logistics cost study; paper introduces the status of logistics cost of the concept of cost control and logistics; of the logistics cost structure, classification and characteristics; clear the contents of the logistics and cost control objectives; analysis China's logistics problems of cost control; describes the logistics cost control, operating cost and operating cost management framework and the logistics cost control steps, the two methods were compared, discussed the logistics cost control methods in China selected based on: Finally, empirical studies have shown that activity-based costing in logistics cost control and management of a significant effect.

Key words：Logistics costs  ；  Cost Control  ； Costing

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