北京邮电大学学报(社会科学版)

北京邮电大学学报(社科版) ›› 2016, Vol. 18 ›› Issue (5): 54-60.

• 电子商务 • 上一篇    下一篇

手机分销行业物流成本核算模型及案例研究

  

  1. 北京邮电大学 经济管理学院，北京100876
  • 收稿日期:2016-07-20 出版日期:2016-10-31

Logistics Cost Accounting Method of Mobile Distribution Industry and Case Study

  1. School of Economics and Management, Beijing University of Posts and Telecommunications,
    Beijing 100876, China
  • Received:2016-07-20 Online:2016-10-31

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。

关键词: 物流成本核算, 第三方手机物流, 手机分销行业

Abstract:

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.

Key words: logistics cost accounting, third party logistics of mobile phone, mobile distribution industry

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