物流活动随着商品交换的出现而出现，具有悠久的历史。物流活动贯穿了生 产和流通的全过程，所以，合理、高效的物流能够协调与完善整个生产和流通结 构，产生巨大的利润，成为企业和国民经济新的利润增长点。降低物流成本是企 业的传统课题，而我国物流科学研究起步较晚。由于有效的物流成本控制所产生 的经济效益和社会效益都是显著的，因此，物流成本控制在物流管理中具有重要 地位，是挖掘第三利润源的直接手段。企业物流成本控制如何实现合理化的目标， 已日益成为社会关注、探索、实践的重大课题。 本文在分析 KF 医疗器械公司物流成本控制现状的基础上，通过对 KF 公司物 流成本进行核算，并对核算结果的分析找出其中存在的问题，包括了配送环节成 本控制、包装环节成本控制以及仓储环节成本控制；在对 KF 公司物流成本核算的 基础上，根据该公司的经营管理特点，提出针配送环节成本控制、包装环节成本 控制以及仓储环节成本控制几个方面的有效控制策略，改进和完善 KF 公司物流成 本管理和控制。在对 KF 公司的物流作业流程、物流成本结构和具体作业明细确认， 得出各项物流作业成本数据之后进行分析，指出具体的物流环节存在成本控制问 题，并提出相应的可行性建议。 关键词，物流；作业成本法；物流成本控制Abstract The logistics activity appears with appearance of exchange of commodities, have a long history. Logistics, because it run through the whole process of produce and circulation, so, the rational, high efficient logistics can coordinate and perfect the structure of production and circulation entirely, produce the enormous profits, become the new point of growth of profit of enterprises and national economy. It is the traditional research of enterprises to reduce the logistics cost, and the logistics scientific research of our country starts relatively late. Because it is all remarkable that the effective controlling of logistics cost can produced in the economic benefits and social benefit, so} logistics cost controlling in logistics management not only having important status, but also become the direct means of source for excavating the third profit. How to realize rationalized goal for enterprise logistics cost controlling, become the important research for society that should emphasis on, probe into, or put into practice. Based on the analysis of the current situation of logistics cost control of KF medical equipment company, activity based costing method is used to calculate the logistics cost according to the established model. By accounting the logistics cost of KF company and analyzing the accounting results, the existing problems were found, including the cost control of distribution, packaging and storage. In machinery manufacturing company, on the basis of logistics cost accounting, according to the company's management characteristic, proposed the needle distribution link cost control, the packaging link cost control as well as warehousing link cost control aspects of effective control strategy, improve and perfect the Logistics cost management of KF company. Based on the analysis of KF company's logistics process, logistics cost structure, after it is concluded that the logistics operation cost data analysis, the paper points out the specific logistics link cost control problems, and puts forward corresponding suggestions. Keywords: Logistics； Activity Based Cost；Logistics cost control目 录 第1章 绪论 ........................................................... 1 1.1 研究的背景和意义 ............................................. 1 1.1.1 研究背景 ............................................... 1 1.1.2 研究意义 ............................................... 1 1.2 国内外研究现状 ............................................... 3 1.2.1 国外研究现状 ........................................... 3 1.2.2 国内研究现状 ........................................... 4 1.3 研究内容与研究方法 ........................................... 5 1.3.1 研究内容 ............................................... 5 1.3.2 研究方法 ............................................... 6 1.4 论文的创新之处 ............................................... 7 第2章 理论概述 ....................................................... 8 2.1 物流成本的概念和分类 ......................................... 8 2.1.1 物流成本的概念 ......................................... 8 2.1.2 物流成本的分类 ......................................... 9 2.2 物流成本控制的涵义和方法 .................................... 11 2.3 医疗器械企业物流结构和特点 .................................. 12 2.4 研究的理论基础 .............................................. 13 2.4.1 物流成本理论 .......................................... 13 2.4.2 成本控制理论 .......................................... 14 第3章 KF公司物流成本控制现状分析 .................................... 16 3.1 公司简介 .................................................... 16 3.2 KF公司物流流程介绍 .......................................... 16 3.2.1 供应物流 .............................................. 17 3.2.2 生产物流 .............................................. 18 3.2.3 销售物流 .............................................. 18 3.2.4 回收与废弃物流 ........................................ 19 3.3 KF公司物流成本控制现状 ...................................... 20 沈阳理工大学硕士学位论文3.3.1 公司物流成本的构成情况................................ 20 3.3.2 物流成本的核算方法.................................... 21 3.3.3 物流成本的控制现状介绍................................ 22 第4章 KF公司物流成本控制存在的问题及原因分析........................ 23 4.1 物流成本控制意识薄弱........................................ 23 4.2 核算方法不科学.............................................. 23 4.3 物流成本居高不下............................................ 24 4.4 物流管理信息化程度低........................................ 25 4.5 物流管理人才缺乏............................................ 25 第5章 加强KF公司物流成本控制的对策.................................. 27 5.1 加强物流成本控制的基础工作建设.............................. 27 5.1.1 加强控制意识和专业人才队伍建设........................ 27 5.1.2 加快物流管理信息化建设................................ 27 5.2 改进物流成本数据归集方法.................................... 28 5.3 应用作业成本法管理物流成本.................................. 29 5.3.1 指导思想和操作步骤.................................... 29 5.3.2 KF公司作业成本法的应用过程............................ 32 5.4 强化流程环节成本控制........................................ 37 5.4.1 供应物流控制.......................................... 37 5.4.2 生产物流控制.......................................... 38 5.4.3 销售物流控制.......................................... 38 5.4.4 回收与废弃物流控制.................................... 39 结 论............................................................. 40