试论制造企业的物流成本管理

试论制造企业的物流成本管理(开题报告,毕业论文15600字)
摘  要： 企业成本的高低一直以来不仅仅是各方关注的焦点，同时也是会计核算的重要组成部分。而物流成本作为企业成本的一部分，对现代企业的经营和发展也就同样起到了及其重要的作用。本文对物流成本管理的国内外研究现状做出简要叙述，再就物流成本管理现存的问题展开论述，提出如今制造企业存在物流成本过高，物流成本核算科目设置不合理，以及管理信息化水平低等现状。并探讨其形成的原因，诸如物流量未达到一定规模，供应链成本高，物流作业分散，信息标准不统一，以及对物流成本管理缺乏正确认识等，从而依此找出解决的对策。
关键词：制造企业；物流成本；物流成本管理

On Manufacturing Enterprises Logistics Cost Management
Abstract： The high cost of enterprise that has been not only the focus of attention, but also the important component of the accounting. The logistics cost, as part of the cost of enterprise, also plays an important role in the modern enterprise management and development. In this paper, the logistics cost management is reviewed briefly, and the existing problems are discussed. Then putting forward that the logistics cost in manufacture enterprise existence is too high. Accounting subject of logistics cost is setting unreasonable. And the lever of management information is low. In this case, discuss its cause of formation. Such as material flow rate did not reach the certain scale, supply chain cost is high, logistics operations dispersed, information standard is not uniform, and lack of correct understanding of logistics cost management, etc. Finally, according to it and find out the counter measures. 
Key words：Manufacturing enterprise；Logistics costs； Logistics cost management