大连理工大学专业学位硕士学位论文
摘
要
近年来外部环境的不断变化给社会造成了巨大的竞争压力，企业要想持续发展壮大
得需要不断加强内修，提升成本管控。而由客户供应链特性所引导的物流模式，决定了
物流成本在企业运营管理中的重要占比，因此这也促使企业需要转换物流成本管理模
式，提升水平，降低支出，创造更多利润空间以谋求持续经营。本文正是在这样的背景
下对B公司展开研究的。
本文对B公司物流成本管控现状进行调查了解，采用文献研究法、访谈法、调查法、
数据分析法等形式收集信息数据，贴合B公司车灯业务物流成本管控现状进行探讨研究。
本文的研究旨在提升B公司物流成本管控的科学化、系统化水平，助力B公司进一步提
高行业竞争力，为后续业务扩展提供成本管理的理论参考。同时也期望本文的研究理论
为国内同类型企业提供一定的借鉴价值，通过有效的成本优化，实现收益最大化，提升
行业在全球供应链中的竞争力及市场优势地位。
本文首先对物流成本管控的研究现状做了介绍，并详细说明了如物流成本构成、成
本控制目标、成本控制原则、成本控制要点等核心理论。然后对B公司的车灯业务做了
概括和物流成本控制现状分析，总结其目前存在的主要问题：成品库存积压加剧、包装
资源管理及使用低效、运输选用及管理粗放、到厂提货模及回收模式下的成本损失缺乏
控制。结合现状及分析问题后给出了“专业管理岗位增设、订单需求的前置管理、加强
仓储成本控制、建立物流成本控制体系”等四个方面的具体策略建议，并提出了建立物
流成本控制绩效评价、完善物流信息系统配套、提升物流成本控制意识等保障措施。
总的来说，上述策略为B公司具体问题的解决应对提供了较为明确的指导方向，有
助于提升B公司物流成本控制的科学化、系统化水平，进一步提升B公司企业竞争力。
同时对B公司相关现状的问题分析及策略措施分享也将对国内同类型企业提供一定的借
鉴参考。
关键词：运营管理；车灯业务；仓储管理；物流成本控制体系；
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B公司车灯业务物流成本控制策略研究
Research on Strategy of Logistics Cost Control of Automotive
Lighting Business in Company B
Abstract
In recent years, the continuous change of external environment caused huge competitive
pressure for the whole society. As an enterprise which persist to have a stronger develop and
grow, it must keep enhancing the internal manage system and improving the cost control. The
logistics operation mode which was guided by characteristic of customer supply chain, it
determines an important proportion of logistics cost in the enterprise operation management.
Thus, it urges the enterprises to change manage mode of logistics cost, to promote management
level and lower spending, in order to create more profit margins which could be benefit for
continuous operation. Wish such background, company B was chosen to make the research.
Through the methods of literature study, interview, questionnaire, data analysis, this thesis
has made a systematically analysis and study combined with the current status of automotive
lighting business in company B. The purpose of this research is to increase the scientific and
systematic level of logistics cost control of B company, to help with enhance of industrial
competitiveness and to provide theoretical reference of cost management for the future business
expansion. Meanwhile, it is expected the study result could provide certain reference value for
domestic enterprises in same industry. It is also expected that the research could help such
enterprise to realize effective cost optimization and benefit maximization, finally, to enhance
the competitiveness and market dominance of the industry in the global supply chain.
At beginning of the thesis, it made an introduction for current research status of logistics
cost control at domestic and oversea. Those essential theories such as constitution, principle,
key concerns of logistics control have also been illustrated. Then it has made a brief
description for automotive lighting business of B company as well as an analysis on logistics
cost control status. It comes out with four major issues after the analysis, the inventory is kept
increasing, the efficiency of using of package resource is quite low, the nomination and
management of transportation party is extensive, logistics cost is lack of control under milk
run mode and returnable mode. Basing on current status and further analysis, there are four
major strategies have been advised in detail. Professional management position need to be
additionally set, to enhance the pre-management of order demand, particularly intensify
storage cost control, to constitute logistics cost control system comprehensively. At last, the
thesis has also proposed supporting measures such as building performance appraisal system
of logistics cost control, improving logistical information system, raising awareness of
logistics cost control.
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大连理工大学专业学位硕士学位论文
Frankly speaking, the above strategies and measures provide a clear direction for B
company to solve specific logistics cost issues, it will help to improve the scientific and
systematic level of B company's logistics cost control, and further enhance the
competitiveness of the company. At the same time, the analysis of the current situation of B
company and the sharing of strategies and measures will also provide certain reference for
domestic enterprises of the same type.
Key Words: operations management; automotive lighting business; storage managing;
returnable package
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