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DT Logistics Company's Customer Profit Accurate Accounting Problems To Improve

Posted on:2019-01-01Degree:MasterType:Thesis
Country:ChinaCandidate:Y H ZhangFull Text:PDF
GTID:2359330548955867Subject:Business management
Abstract/Summary:PDF Full Text Request
Entering the 21st century,with the development of economy,the social division of labor is more and more thin,logistics's role in enterprise production operation is becoming more and more highlights,with OUT-SOURING theory was introduced,the logistics field from the concept of "the third party logistics".The third party logistics development to today,there are about 15 years of history,all countries in the world at different stages of development,especially in China's development prospects,but at the same time it still has many problems:give priority to with traditional,old management concept,service,single,service level is low,the lack of talent and high-quality people,small scale economic benefit,service ability insufficiency,the poor infrastructure,information level is low,the poor competition environment and so on..Research result shows that our country third party logistics service capability have a significant positive impact on corporate performance.To define third party logistics service capability:on the basis of certain assets resources,in order to meet customer demand as the goal,different services through the use of certain means of resource allocation and organization and management measures,within the enterprise formed after the long-term operation,can be the logistics enterprise to possess,control or use a set of abilities and difficult to be simulated.DT logistics company is the domestic urban distribution of third party logistics leader,are able to stay ahead,mainly because the company has always uphold integrity,pragmatic,innovative concept,the specification management,customer first,systems integration,cost control,profit and loss accounting aspects grope a set of accord with China's third-party logistics companies in the development of effective methods.Among this,the profit and loss account customer and losses of the accurate calculation of huge role.This paper is divided into five parts to DT logistics company customers and losses of the accurate calculation are studied:research,theory review,the significance of the present situation of the customer and losses of the precise calculation,factor analysis and the existing problems and improvement Suggestions.DT logistics companies have long attention to the importance of customer and losses of the accurate accounting for the company development,therefore,started the practice of accounting work in 2004,after 10 years of development,already have a set of' suitable for their own accounting methods,provides great support for the development of the company,however,there are still a lot of difficulties,at the same time as the change of the market,the existing accounting also need further research and improvement,therefore,to the customer and losses of the accurate calculation of DT logistics company research is necessary.This article research mainly refer to the existing literature about enterprise cost accounting,at the same time,combined with the author in the work practice,draw lessons from the theory of operation management and resources to the basic theory of thought.Mainly studied the current situation and the history of the development of the third party logistics company's business characteristics and the corresponding logistics company's accounting,details the DT logistics company,the development of the accurate calculation of customer profit and loss current status;Factors affecting the analysis mainly from the organization,cost,system,system,personnel,training,evaluation and so on seven aspects are studied;Improvement suggestion is combined with problems and related theory,from the organizational structure,strain cost database,accounting system,system integration,improving training system,appraisal system to improve and so on six aspects are studied.From the third party logistics industry's point of view,this article will give the result of the similar logistics companies in the more competitive,the pursuit of sustainable development provides a reference and can be reference to the guiding ideology and principles.
Keywords/Search Tags:The third party logistics, Customer's profit accurate calculation, Operations management theory, Resource-based theory
PDF Full Text Request
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