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1、内 容 摘 要随着社会、经济、制造环境的改变以及科学技术、管理方法的发展，企业物流成本管理手段和环境也发生了变化，新的企业内外部环境对物流成本管理提出了新的要求。将现代化的信息管理方法与现代物流成本管理理念和原理以及企业的实际情况相结合，高效的使用企业的物流成本信息，适应新环境和新形势的要求，提高企业的竞争能力对企业而言是很有意义的。在这样的环境下，许多企业通过实施ERP系统来提升物流管理水平。这在一定程度上发挥了ERP的管理效应，但是就整体来看，很多企业并没有充分发挥这个先进平台的作用，有的仅仅把ERP作为一个计算机处理系统而己。因此，本文的研究出发点就是如何在ERP环境下，充分发挥这个先进
2、平台的作用，真正提升物流管理水平。阐述了物流成本和ERP内在的互动关系，深入分析了ERP系统对企业物流管理的提升作用，然后剖析了目前ERP环境下物流成本核算、管理与控制尚需提升的地方，提出构建基于作业的物流成本核算与控制体系的构想，并把先进的管理思想融入ERP平台，从而真正提升物流管理水平。最后，用中国南车集团ERP实施案例来说明文中提出的物流成本管理与控制理论具备一定的应用价值。关键词：企业资源计划，ERP，物流成本管理，作业成本ABSTRACTWith the social, economic, manufacturing and environmental changes in scie
3、nce and technology, management development, Logistics cost management tools and the environment have also changed, the new internal and external business environment on the logistics cost management has made new demands. As to the modernization of information management methods and modern logistics
4、cost management concepts and principles and the actual situation of the integration of efficient use of their logistics cost, to adapt to the new environment and the requirements of the new situation and improve the competitiveness of enterprises is the ability to Very meaningful.In such circumstanc
5、es, many enterprises through the implementation of ERP system to enhance logistics management. This played a certain extent, the management of ERP, but on the whole, many enterprises do not fully play the role of an advanced platform, and some simply ERP as a computer processing system and others. T
6、herefore, this study is the starting point for how the ERP environment, give full play to the role of the advanced platform and truly raise the level of logistics management. On the logistics costs and the inherent interaction between ERP, in-depth analysis of the ERP system to improve the logistics
7、 management business, and then analyze the current ERP Environment logistics cost accounting, management and control needed improvement, based on the proposal of building a logistics operation Cost accounting and control system concept, and advanced management ideas into the ERP platform, which real
8、ly enhance logistics management.KEYWORDS：Enterprise Resource Planning，Management Of Logistics Cost，Operating cost 目录第一章 绪论1第一节 选题背景1第二节 选题意义1第三节 研究现状2一、物流发展现状2二、物流发展中存在的问题2第二章 物流成本及ERP概述3第一节 物流成本及其构成3一、物流成本概述3二、物流成本的构成及分类3第二节 ERP的概念及发展历程3一、ERP的概念3二、ERP的发展历程3第三节 ERP对企业物流水平的作用5第四节 ERP环境下的物流成本核算6第三章 ER
9、P环境下物流成本管理模式12第一节 多种新兴管理模式在物流成本管理中的应用12第二节 流程再造在采购物流成本管理中的应用12第四章 ERP环境下物流成本管理15第一节 ERP环境下的采购物流成本管理15第二节 ERP销售物流管理的需求分析15第三节 ERP环境下的现代销售物流16第四节 ERP环境下的数据挖掘销售18第五章 ERP环境物流成本管理的控制与研究20第一节 ERP环境下的生产物流成本管理20第二节 融合JIT生产对ERP物流管理的改进20第三节 结合TOC对ERP物流管理的改进22第四节 ERP环境下物流成本的控制研究23一、 ERP环境下物流成本控制的优越性23二、 企业物流成本
10、与物流服务的平衡24三、 ERP环境下物流作业成本控制体系的构建25第五节 ERP中物流作业成本控制体系的实现27第六节 案例分析以中国南车集团物流成本管理为例27一、公司现状27二、ERP的实施28三、ERP实施后的改善28四、加强物流成本管理与物流活动控制29第六章 结论31参考文献32致谢33Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, three-three special education
11、, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, t
12、hat is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job two combines study and education reform with problem rectification, deepening the expanding three-three comments on solid bright sun on action, persistent
13、ly lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the urge as intended, other work and promote development and successful.
14、Learning how to do is eligible, change is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning
15、 education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set innovation, and coordination, and green, and open, and shared five big development concept, accurate grasp water career development of new situation, continues to promote中国最大的论文知识平台第一章 绪论第一节 选题背景随着全球经济一体化、商业竞争日趋激烈的今天，对企业物流成本的管理在企业管理中占据着越来越重要的位置，企业为了保持其竞争力，越来越多地注重对物流成本的管理与控制，试图将物流成本降到最低。然而市场竞争程度的加剧、企业管理方式和手段的革新改变了成本管理的领域和对象，传统成本管理系统下的物流成本管理已经不能适应现阶段物流成本管理的要求，企业迫切需要一种新的管理方式和手段来满足新环境下物流管理的目标要求。因此，
