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Research On Reverse Logistics Cost Management Of Household Electrical Appliance Enterprises

Posted on:2019-03-08Degree:MasterType:Thesis
Country:ChinaCandidate:R L XuFull Text:PDF
GTID:2321330545477366Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous development of China's economy,the living standard of the masses is increasing,and household appliances have gradually become an important commodity for individual and family consumption.China has become an increasingly important production and consumer market for household appliances in the world.In this macro background,China's household electrical appliance industry is developing rapidly.A large number of household appliance enterprises continue to expand production and sales by adopting advanced management concepts,marketing and technological innovation,and gradually emerge in the fierce competition,forming a world-class scale and competitiveness,and the resulting production.The problem of electronic waste is also becoming more and more prominent.Under the impetus of multiple factors,such as the end of the product life,the upgrading of the technology,the acceleration of the consumer's demand and so on,China has come to the peak of waste household appliances,and more and more waste electronic and electrical appliances have been eliminated.After the discarding of the household electrical appliances,the electronic waste belongs to the category of toxic and harmful waste.If it is not treated effectively,it will not only cause waste of resources,but also seriously pollute our ecological environment.Therefore,in order to develop the circular economy,improve the ecological environment and realize the healthy development of the society,we must realize the recycling of the electronic waste "resources_consumer goods-Waste-resources".The reverse logistics,as the recycling of waste in the hands of consumers,realizes the intermediate link of garbage disposal and reuse of resources.It plays a very important role in protecting the ecological environment and developing the recycling economy.In addition,in China's household electrical appliances industry is becoming mature and the market competition is increasingly fierce,by expanding the production of products to reduce the average production cost of enterprises,or by adopting low price labor,cheap raw materials and so on to reduce the cost of production to collect the expected benefits of the profit has been very little.As the most important "third profit source" at present,the logistics cost is gradually paid attention to.Under the impetus of deep research in the theoretical circle,the iceberg of logistics cost has gradually emerged.However,the overall logistics level of our country has a very big gap compared with the developed countries in Europe and America.Despite the development and prosperity of e-commerce in recent years,China's logistics industry has also been greatly developed,but the proportion of the average logistics cost of our enterprises is still far higher than that of the developed countries in Europe and the United States.Reverse logistics,especially the reverse logistics of recycling waste,is more immature and costly because of its scattered,slow,mixed and changeable characteristics.In recent years,with the vigorous advocacy of the government,the increasing awareness of the environment and the continuous improvement of the laws and regulations of the national environmental protection,more and more enterprises have realized the importance of the recycling of electronic waste.They launched a series of old sale activities to encourage consumers to recycle waste electrical appliances through regular channels.However,the level of reverse logistics management of electronic waste is backward,the input of reverse logistics is greater than output,low efficiency and poor efficiency,but many enterprises have heavy burden,and the enthusiasm of the enterprises is serious,and the number of waste household appliances recovered by regular channels only accounts for a very small part of the total amount of waste household electricity.The recovery and treatment industry of electronic waste also has low overall efficiency,slow development and can not meet the requirements of developing circular economy because of its low productivity.Therefore,it has become the most important research of reverse logistics to help our home appliance enterprises to improve the reverse logistics management,reduce the cost of reverse logistics,improve the reverse logistics service level,and promote the development of the reverse logistics system of China's electronic waste recycling process by theoretical exploration and reference of international advanced experience.This paper first introduces the overall status of the electronic waste reverse logistics,and summarizes the existing problems and shortcomings in the actual operation process of the reverse logistics of the recycling of electronic waste by the analysis of the domestic and foreign theories and reality.Secondly,it introduces two management methods of enterprise reverse logistics which are excellent in electronic waste recycling,summarizes their advanced experience,and preliminarily summarizes the enlightenment to the management of reverse logistics business of related household appliance enterprises in China.Thirdly,a typical household appliance manufacturer,H company,is selected as the object.By the investigation of various influencing factors,including internal management and external environment,the current situation of the actual recovery of reverse logistics management is discussed in depth,and the shortage of reverse logistics management which hinders the further development of the electronic waste recovery process by H company is found.Then,from the perspective of reverse logistics,such as supply chain process reengineering,cost management,environmental accounting information disclosure,and so on,this paper puts forward the pertinent internal management measures and optimization suggestions.Finally,from the point of view of the whole society for recycling and reuse of electronic waste,and referring to the advanced experience of the world,this paper puts forward the charging mode of electronic waste recycling which is suitable to the national conditions of our country.And the other participants in the reverse logistics supply chain,which can not be directly controlled by a single production enterprise,have been analyzed,and the responsibility and improvement of the government,dealers,recycling enterprises and consumers in the process of developing the reverse logistics of electronic waste recycling are also pointed out.
Keywords/Search Tags:Electronic waste, reverse logistics, lean thinking, Activity-based Costing Management
PDF Full Text Request
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