毕业论文仓储成本控制.docVIP

摘 要 随着经济与科技的发展，物流成本的降低已成为现代企业的第三利润源，然而与发达国家相比，我国物流成本还有着巨大的可降空间。物流成本的隐藏性以及我国现行会计核算制度的不完善，使得物流成本难以准确核算。 仓储成本作为物流成本的重要构成，其成本控制的方法根据国内外学者的研究以及企业实际，主要在于仓储作业优化、库存控制、成本核算及监控三个方面。 本文对企业在仓储作业、库存控制、成本核算方面的现状进行分析，针对企业在物流流程、作业管理、库存计划、装运计划、物流信息化管理存在的问题，主要从以下几个方面对仓储作业及成本控制进行优化。 对于企业的仓储作业，则从设备维护和运行，装运计划，备货策略的灵活选择，作业标准的规范，库内移动作业优化等方面来减少无效作业、提高作业效率和服务水平；对于库存成本控制，则利用ABC法分类管理库存、DRP法进行库存需求预测，从最大程度来减少库存资金占用；对于成本核算及监控，则在原有会计基础上，利用作业成本法核算仓储作业的实际物流成本，仓储效率指标监测仓储运作状况。 关键词：仓储成本控制，仓储管理，作业成本法，ABC，DRP Abstract With the economic and technology development, logistics cost reduction has become a modern enterprises third profit source, but compared with developed countries, Chinas logistics costs can be reduced still a huge space. The hidden cost of logistics as well as our present imperfect accounting system, making difficult to accurately account for the logistics cost. Storage costs as an important component of logistics costs, the cost control method according to the research scholars and business practice, the main job is to optimize storage, inventory control, cost accounting and control in three aspects. In this paper, enterprise storage operations, inventory control, cost accounting analysis of the status of respect for business processes in logistics, operations management, and inventory planning, shipment planning, logistics information management problems, primarily from the following aspects of the warehousing operations and cost control is optimized. For enterprise storage operations, from equipment maintenance and operation, shipment plans, backup strategies and flexible choice of operating standard specification, database optimization and mobile operations to reduce the invalid operations, improve operational efficiency and service levels; for inventory cost control , the ABC method using classification managed inventory, DRP method, inventory forecasting, from the maximum amount of funds used to reduce inventory; for cost accounting and control, then the original basis of accounti