企业物流成本管理研究中石化成品油物流成本分析.pdf

对外经济贸易大学
硕士学位论文
企业物流成本管理研究-中石化成品油物流成本分析
姓名:徐昕
申请学位级别:硕士
专业:国际贸易学
指导教师:金燕
20050401
企业物流成本管理研究中石化成品油物流成本分析

徐昕

年月

摘要

成品油物流成本管理研究对中石化具有很强的现实意义本论文在回顾相关
物流成本管理核心理论的基础上分析了中石化成品油物流成本管理中存在的
冰山现象提出了成品油物流成本的核算方法并与美日物流成本管理实践
进行了比较借鉴本论文通过研究发现在中石化成品油经营过程中有相当一
部分隐性物流成本混杂在一般销售管理和财务费用中未被纳入中石化成品油
物流成本管理范畴之内影响了对成品油物流总成本的认识用成品油物流活动
界定成品油物流成本范围符合中石化成品油经营特点能更真实地反映企业物流
活动的状态有利于解决成本间的效益背反问题对成品油物流成本进行统一核
算是进行成品油物流管理和成本控制的基础也能用数据更直观地体现出物流成
本管理对中石化的重要性


关键词物流成本管理中石化成品油隐性成本物流成本核算
I
Research of Business Logistics Cost Managemen








The research of product oil logistics cost has a strong realistic meaning for
SINOPEC. From the core theories and conception of the logistics cost management,
the paper analyzes the existing “Iceberg” phenomenon in SINOPEC product oil
logistics cost management, suggests a accounting method for product oil logistics cost,
compares to and learns from the practices of . and Japan logistics cost
managements. This study explores that: there are many recessive logistics cost hiding
in the sales or administration management costs in the sales process of SINOPEC
product oil and not being concluded in the scope of SINOPEC product oil logistics
cost. This issue influences the right anization to the real product oil logistics cost.
Identify the scope of SINOPEC finished product oil logistics cost by product oil
logistics activities can represent the real situation of SINOPEC’s logistics activities
and solve the trade-off problems. In addition, set up the uniform accounting for
SINOPEC product oil logistics cost is the base of product oil logistics management
and the cost control, it can also represent directly the importance of product oil
logistics cost management by the obvious calculated data.


Keywords: Logistics cost management; SINOPEC finished product oil; Recessive
cost; Accounting of logistics cost
II
一前言
物流是企业将产品或服务提供给最终客户实