摘要：当今世界由于经济全球化这一趋势的加快，正在融合为一个联系紧密的整体。中国国内企业尤其是商品批发企业面临着这场全球化所带来的巨大的挑战，商品批发企业未来要靠降低成本来获取竞争优势，所以商品批发企业要通过强化其成本控制来拓升其综合竞争力。现代商品批发企业中，在企业总成本中占有较高比重的成本是其物流成本，有效的减少此类成本就可以为企业赢得更多的利润。本文重点研究的是商品流通企业中的批发企业的物流成本，介绍了与成本控制有关的理论，以具体企业为例，用定量与定性相结合的方法进行研究分析，让企业达到降低物流成本的目的,提高其成本控制水平,使企业在这竞争激烈的社会中得以生存。54860

毕业论文关键词：商品流通，批发企业，物流成本，控制  

Abstract ：The current world is merging into a inseparable ensemble in the wake of the acceleration of the economic globalization process. All businesses of our country, especially the commodity wholesale businesses, is confronted with tremendous challenges in the globalization process. The commodity wholesale enterprises mainly depend on reducing the cost to earn competitive advantages in the future. Hence, they need to improve their comprehensive competitiveness by strengthening the cost control. In the modern commodity wholesale enterprise, the logistics cost occupies the major proportion in the total cost of the enterprise. If the logistics cost could be effectively reduced, the enterprise profits would be improved a lot. This article mainly studies the wholesale business of the circulation of commodities enterprises, and it introduces some related theories of cost control. It takes specific business as an example,and analyzes by quantitative and qualitative analysis to reach the aim of reducing the logistics cost, thus improving the business level of cost control and making the business survive in the fiercely competitive society.  

Key words: circulation of commodities, wholesale business, logistics cost, control   

目 录

1  引言 4

2  商品批发企业物流成本控制概述 4

2.1  商品批发企业含义及特点 4

2.2  成本及成本控制含义 5

2.3  物流成本的含义及内容 6

2.4  物流成本控制的含义及原则 6

2.5  食品批发企业的特点 6

2.6  徐州市宏发食品批发公司简介 7

3  徐州市宏发公司物流成本现状 7

3.1  公司基本业务流程 7

3.2  公司物流成本概况 8

3.3  公司物流成本控制存在的问题 9

4  徐州市宏发公司物流成本控制存在问题的原因 11

4.1  运输部门不正规、配送不合理 11

4.2  包装材料管理不完善 12

4.3  采购不合理、库存管理不完善 12

4.4  公司商品销售不理想、物流部门不规范 12

5  徐州市宏发公司物流成本管理的措施 12

5.1  采购过程中的物流成本的控制 13