摘要21世纪中国经济保持平稳较快发展离不开物流行业的保驾护航,而逐步取代传统物流、成为现代物流的核心技术的第三方物流,承载着物流行业的希望。近年来,电子商务经济的迅速发展为第三方物流带来了广阔的市场空间和前所未有的挑战。基于起步晚的原因,第三方物流发展中面临着各种困难,在财务方面的困境包括了融资费用高、经营成本高和会计核算不规范引起的行业指标标准规范缺失等。本文从财务的角度,运用杜邦分析法,以我国第一家在创业板上市的新宁物流公司为例,分析其财务状况,并与具体市场环境相结合,发现高成本问题成为物流行业主要经营障碍,并就这一问题提出相应意见和解决办法。23527
关键词 第三方物流 杜邦分析体系 新宁物流 成本
毕业论文外文摘要
Title Du Pont Analysis of Third Party Logistics Enterprises in the Case of Xinning Logistics Company
Abstract
In twenty-first Century, Chinese economy cannot maintain steady and rapid development without the escort of the logistics industry. Gradually replacing the traditional logistics, third party logistics has become the core technology of modern logistics and carries the hope of the whole industry. The rapid development of electronic commerce provides a broad market for the third party logistics industry, but also brings unprecedented challenges. Because of its late start in China, the third logistics, in the process of its development, encounters various difficulties, which contains financial ones, including the high cost of financing, high operating cost and the lack of industry standards index caused by accounting irregularities. This paper analyzes the financial conditions of Xinning logistics company, which is the first logistics company coming into the alternate investment market, by using the Du Pont analysis methods. Taking the financial situation and the specific market environment into consideration, we found that the high cost of operation was the most pressing problem to logistics companies, and we put forward several corresponding suggestions and solutions to this problem.
Keywords The Third Party Logistics; Du Pont Analysis; The Xinning Logistics Company; Cost
目 次
1 绪论 1
1.1研究背景 1
1.2研究意义 1
1.3研究方法和思路 2
2 文献综述 3
2.1第三方物流的相关理论研究 3
2.2新旧杜邦分析体系 4
2.3新宁物流的研究报告 4
3 第三方物流的介绍 6
3.1第三方物流的历史 6
3.2我国第三方物流的现状 6
3.3我国第三方物流面临的财务问题 7
4 方法与案例选择 8
4.1研究方法——杜邦分析法 8
4.2研究案例——新宁物流 9
5 案例分析 10
5.1基本思路 10
5.2企业外部环境分析 10
5.3企业内部分析 11
5.4案例分析结果 16
结论 18
致谢 19
参考文献 20
1 绪论
1.1研究背景
经济全球化的进程和电子商务技术的迅猛发展,极大地加快了产品和服务却求范围内的流转。西方企业逐渐更加青睐能更好适应了复杂多变物流需求的物流模式——第三方物流。然而,直到上世纪九十年代,第三方物流的思想才从西方流入中国。自中国加入WTO,制造业蓬勃发展,对物流提出更高要求,传统的物流行业难以满足现代物流的多层次要求,第三方物流成为一种新的选择,逐渐被中国企业所接受。随着近些年电子商务在中国的蓬勃发展,第三方物流获得了更加广阔的市场,发展前景更加光明。但是,由于行业发展刚刚起步,第三方物流面临着政策制度不完善、会计核算不规范、经营成本高、融资困难、国外物流公司的竞争等一系列影响其健康发展的问题。 第三方物流企业的杜邦分析+文献综述:http://www.751com.cn/kuaiji/lunwen_16631.html