手机分销行业物流成本核算模型及案例研究  

Logistics Cost Accounting Method of Mobile Distribution Industry and Case Study

作　　者：孙娜[1] 杨天剑[1] 黄逸珺[1] SUN Na YANG Tian-jian HUANG Yi-jun(School of Economics and Management, Beijing University of Posts and Telecommunications, Beijing 100876, China)

机构地区：[1]北京邮电大学经济管理学院,北京100876

出　　处：《北京邮电大学学报（社会科学版）》2016年第5期54-60,共7页Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)

摘　　要：由于使用第三方物流配送的手机分销商需要估算物流商的物流成本,因而按照物流的支付形态和职能形态并结合终端物流特点,梳理得到第三方手机物流总成本构成,并根据实地调研梳理各部分物流成本的计算方法,构建了一个可行性和可操作性较强的物流成本核算模型。并以某手机分销商为例,研究其第三方物流商在物流运作过程中的物流成本,合理计算出各部分物流成本以及物流总成本。最后,对该模型的试算结果和应用场景做了简单分析。以期研究结果对以外包方式开展物流活动的手机分销商估算第三方物流商的物流成本有一定的参考意义。Mobile distributors whose productions are distributed by the third party logistics provider always need to estimate the cost of the provider. The logistics cost of the third party logistics of mobile phone for mobile distributors is constructed based on logistics functions and payment modality and the features of mobile phone logistics. The computing formula of each exercise＇s cost is summarized and further the total logistics cost model based on the formulas is set up according to the investigation. Then the model is applied to a mobile phone distributor.The logistics cost in operation process of the mobile phone distributor is calculated. Finally,the calculation results and application context of the model are analyzed. This paper proposed reference for logistics cost calculation in mobile distributor.

关 键 词：物流成本核算 第三方手机物流 手机分销行业 

分 类 号：F253[经济管理—国民经济]