摘要
文章基于项目管理理论及成本控制模型,对营销物流成本控制进行了分析,报告了营销物流成本控制现状;通过采用差异分析法,进行了陕西啤酒公司2013年1-10月份物流成本相关数据的调查分析,反映了该企业营销物流成本控制不当等问题,最后得出的基本结论为:营销物流成本受产品合理损耗、装货成本、运输成本及其他成本影响,不同企业营销物流成本的控制过程存在差异,基于营销项目物流成本的增长与其销量的增长具有高度相关性等。通过对项目的营销物流成本控制的实证分析,文章提出了统一物流成本管理与财务会计核算方法、创新物流成本管理机制、多方联动降低物流成本的对策建议。
Based on marketing logistics cost model of project management, this thesis analyzed how enterprises control marketing logistics cost and reported what is present situation about marketing logistics cost control. By the factor analysis method, taking Shanxi beer company of the XX beer group as an example, this thesis analyzed the data from January to October in 2013 of this company and dissect the problems in the marketing logistics cost control process. Then based on the analysis of the logistics cost, this thesis used difference analysis method to carry on its marketing project control about Shanxi beer company and analyzed marketing logistics cost control factors and gave some suggestions including unifying logistics cost management and financial accounting methods, innovating logistics cost management system, reducing logistics cost in multi-linkage method.
出处
《技术经济与管理研究》
CSSCI
北大核心
2016年第5期26-30,共5页
Journal of Technical Economics & Management
基金
2013年度全国科学教育规划课题(BIA130088)
2015年河南省政府决策课题(2015B040)
山东省人文社科项目(J13WG62)
2015年度郑州市科技发展计划课题(20150624)
郑州师范学院校级课题
关键词
项目管理
营销物流
成本控制
物流管理
Project management
Marketing logistics
Cost control
Logistics management
