德州市制造业企业物流成本核算分析下的主辅分离实践研究  

A Practical Study on the Separation of Main and Auxiliary Logistics Costs in Manufacturing Enterprises in Dezhou City

作　　者：张开涛[1] ZHANG Kaitao(Dezhou Vocational and Technical College,Dezhou 253034,China)

机构地区：[1]德州职业技术学院,山东德州253034

出　　处：《物流科技》2024年第12期48-50,54,共4页Logistics Sci-Tech

基　　金：2022年德州市哲学社会科学研究课题“区域重点企业主辅分离与降本增效的关联机制研究”(2022DZZS071)。

摘　　要：物流被视为企业第三利润源,从制造业企业微观视角出发构建物流成本核算分析体系,有助于企业精准控制物流成本,推进主辅分离实现降本增效。文章通过对德州市制造业企业基于物流成本核算分析下的主辅分离工作进行实证研究,总结介绍了制造业企业构建物流核算体系,利用物流成本数据进行成本结构分析,开展企业物流运作管理优化的典型经验,以期为推动制造业企业实施主辅分离,提高区域产业链供应链水平,实现区域物流业与制造业深入融合发展,优化区域经济产业结构提供参考和借鉴。Logistics is regarded as the third source of profit for enterprises.Constructing a logistics cost accounting analysis system from a micro perspective of manufacturing enterprises can help enterprises accurately control logistics costs,promote the separation of main and auxiliary components,and achieve cost reduction and efficiency improvement.This paper conducts empirical research on the separation of main and auxiliary components in manufacturing enterprises in Dezhou based on logistics cost accounting analysis,and summarizes and introduces the construction of a logistics accounting system for manufacturing enterprises.The paper uses logistics cost data for cost structure analysis and typical experience in optimizing enterprise logistics operation management.This can provide reference and guidance for promoting the separation of main and auxiliary components in manufacturing enterprises,improving the level of regional industrial and supply chains,achieving deep integration and development of regional logistics and manufacturing industries,and optimizing the regional economic and industrial structure.

关 键 词：物流成本核算 主辅分离 制造企业 

分 类 号：F252[经济管理—国民经济]