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关于制造型企业逆向物流成本的构成模型及其控制

时间:2015-08-27 13:21来源:留学生论文网 作者:meisisow 点击:
论文基于逆向物流的定义,在架构逆向物流作业流程的基础上,分析了逆向物流的成本构成及特征,并且依据各流程环节建立了逆向物流的成本构成模型,最后提出了逆向物流成本的日

逆向物流是相对于正向物流提出的,与正向物流明显不同,主要体现在逆向物流更具分散性、不确定性、成本更隐蔽且难核算。

随着制造业市场竞争的逐渐深化和环境问题的日益突出,逆向物流成为制造型企业加强竞争优势和提高供应链整体绩效的一种重要手段。逆向物流中隐藏的成本和价 值越来越受到企业重视,如何核算和控制逆向物流成本也成为影响企业竞争力的一个重要因素。因此,本文主要探讨制造型企业的逆向物流成本的核算和控制方法。

逆向物流成本分析

(一)逆向物流成本的含义及构成

基于产品生命周期的成本组成分析,认为逆向物流成本是指为了保护环境和重新获得物品的使用价值,节约成本,而对失去原使用价值的物品,不合格物品和包装物 品及相关信息所进行的包括回收、重用、改制、再循环和合理处置活动的流程中所发生的费用支出与物资消耗的货币表现形式。严福泉、严双(2009)认为逆向 物流成本就是指流通或者制造企业为重新获取生产过程中的原料废物、产品销售终结残留的包装物、废弃产品、有缺陷品、退回品的价值或使其得到正确处置以减少 环境污染的流程中所发生的费用支出与物资消耗货币表现形式。

Reverse logistics is made with respect to forward logistics, and significantly different from forward logistics, reverse logistics is mainly reflected in a more decentralized, uncertainty, cost more subtle and difficult to account for.
     
With the gradual deepening of market competition, manufacturing and environmental issues have become increasingly prominent, reverse logistics has become manufacturing enterprises to enhance competitiveness and improve the overall performance of the supply chain is an important means. Reverse Logistics hidden cost and value more and more enterprises to pay attention, how to account for and control of reverse logistics costs affect the competitiveness of enterprises has become an important factor. Therefore, this article focuses on manufacturing enterprise reverse logistics cost accounting and control methods.
      
Reverse Logistics cost analysis
     
(A) The meaning of reverse logistics costs and composition   http://www.liuxuelw.com/assignmentxz/
     
Songmei Rong (2008) based on the composition of the product life cycle cost analysis, that the reverse logistics cost means to protect the environment and access to goods re-use value, cost savings, and the loss of the original use-value items, substandard materials and packaging materials and related Information carried out including recycling, reuse, restructuring, recycling and disposal activities of reasonable costs incurred in the process of spending money and material consumption manifestations. Yan Fuquan, Yan pairs (2009) that the cost refers to the flow of reverse logistics or manufacturing companies to reacquire the production process of waste materials, product sales end residual packaging, waste products, defective products, the value of returned goods or render get the proper disposal in order to reduce environmental pollution process expenses incurred monetary and material consumption manifestations.
    
Different types of enterprises involved in the operation of the reverse logistics process will be different, the general manufacturing companies will be involved in the collection, detection / classification, reprocessing, and then distribution, waste treatment processes, their reverse logistics processes shown in Figure 1.
     
This article from the perspective of manufacturing companies that reverse logistics costs are generated in the process of reverse logistics, mainly refers to reacquire the value of the product or it is handled properly incurred expenses and materials consumed currency manifestations. Based on the definition of reverse logistics and processes, can be considered the cost of reverse logistics has the following components: the cost of collection, detection / classification costs, the cost of reprocessing, disposal costs (Meng Jian, Zhou Yin, Fang Fang, 2009).
      
Collection costs. Reverse logistics refers to the collection of costs paid or unpaid decentralized manner product or waste to be recycled together, on a specific disposal site or recycling center occurs during the fee. Including transportation costs, labor costs and management costs repo.
      
Detection / classification costs. Because of the wide variety of recyclables, you can use the degree varies, it is necessary for the recovery of the items for testing, analysis of the quality of recyclables, according to conditions and product quality categories. The costs incurred at this stage can be regarded as detection / classification costs, including the cost of testing and classification costs.
      
Reprocessing costs. Re-processing cost is on the detection / classification items after further processing costs incurred. There are demolition costs, remanufacturing costs and regeneration costs.
      
Disposal costs. Due to technical and economic reasons, in the collection, testing, disassembly, recycling and regeneration of all sectors are likely to produce some waste materials can not be reused, the manner of disposal of these waste materials can be direct landfill or incineration, and thus a the waste processing machinery processing costs, landfill costs and environmental handling charges various fees.
      
(Two) the characteristics of reverse logistics costs
      
Effectiveness of Opposites. Efficiency refers to the entire back against the system of logistics activities, certain functional elements influence each other, mutual restraint, an optimization of functional elements will inevitably lead to loss of the benefits of other functional elements. The law applies to the logistics cost management will help to capture the overall logistics costs. Again, this rule also applies to the reverse logistics cost management. In the reverse logistics costs, not all reverse logistics costs are the same relation to the changes, such as reducing inventory costs may lead to an increase in transport and distribution costs.
      
Uncertainty. Since reverse logistics resulting time and place are uncertain, it is difficult for us to be more like a forward logistics as accurately predict the cost analysis. Product Recovery main virtue of the relevant data from past experience data and market research data to infer judgment, which gives the cost of reverse logistics has brought considerable resistance.
      
Difficulty controlling. The reason is: First, a small number of reverse logistics and variety, the need for multi-frequency, small quantities of transportation, inventory management increases the difficulty and uncontrollability. Second, reverse logistics generation time, location, quality and quantity are difficult to predict. It may produce and circulation areas, areas of production or consumption, involving various fields and sectors, it is difficult to control reverse logistics costs.
          
Reverse Logistics Cost Model
           
Under the reverse logistics cost structure and characteristics of reverse logistics cost model to build, because this mainly for manufacturing enterprises, so build reverse logistics cost model is considered when manufacturing enterprises in reverse logistics activities that occur in the cost, the cost models can be calculated as follows:
      
(A) the calculation of the cost of collection
      
Reverse logistics is the starting point collection, collection costs can be expressed with the CC, is calculated as:
      
Where: Ctm m denotes the unit acquisition cost of batches; Csm batches m denotes the unit cost of transportation; Cdm m denotes the unit cost of inventory batches; Cim represents the m-batch unit management costs; Wm represents the m-batch weight of the product.
      
(Two) detection / classification cost calculation
      
Detection / classification costs consist primarily of the cost of testing and classification of costs, the cost can be expressed by CT, is calculated as:
      
Where: Cjb represents the detection unit cost of goods; nb class b denotes the number of parts; Cqb parts classification class b denotes the unit time cost; tb b-type components for the first time classification.
      
(C) re-calculation of the cost of processing
      
Reprocessing costs consist primarily of the cost of parts disassembly, remanufacturing costs and regeneration costs. Expressed by CR reprocessing costs, demolition costs with the CD that remanufacturing cost using the CM said that the cost of the CP expressed regeneration. The cost is calculated as:
      
Where: Crb represents class b demolished parts cost per unit of time; Trb represents the time required for disassembly b class components; Nmb m denotes the number of parts in the batch class b.
      
Where: Cib represents parts remanufacturing unit costs (including repair and replacement costs); Nib m batch of products represents the number of parts b class.
      
Where: Cfb type components represents regeneration unit cost; Cib b class represents the weight of recycled materials.
      
In summary, then calculated the cost of processing can be expressed as: CR = CD + CM + CP.
      
(Four) the calculation of the cost of waste disposal
      
Waste treatment is to restore its value can not be technically or reprocessing costs exceed the value of their products to restore burned, buried process. Its costs consist primarily of the cost of landfill and incineration costs CL CI.
        
        Where: Ce represents the weight of waste incineration unit costs; We represent the weight of waste incinerated.
        Where: Cg represents the cost of landfill waste; Wg expressed landfill waste by weight.
        Consolidated cost of each of the above processes can be drawn reverse logistics cost model is:
         C Total cost = CC + CT + CD + CM + CP + CL + CI
      
        Reverse logistics cost control analysis
      
        Reverse logistics cost control is an enterprise in the formation process of reverse logistics costs, according to the reverse logistics cost characteristics and categories, their advance planning, something in guidance, restrictions and supervision, after analysis and evaluation, lessons learned, and constantly taken to improve measures to reduce the reverse logistics costs and improve service levels reverse logistics process of a series of activities.
        (A) reverse logistics costs

Daily control
      
Reverse logistics cost control refers to the daily reverse logistics aspect of each job, according to the concept of modern logistics operations, the use of advanced logistics technology and methods to improve the reverse logistics management and technical levels, optimize the reverse logistics system to reduce the entire enterprise series of measures to reverse logistics costs.
      
Generally, reverse logistics cost control mainly in the daily collection, transport, detection / classification, reprocessing, waste treatment and other logistics processes as the control object, that is the process through technical improvements and effective management, and explore different aspects of fit Cost control methods to reduce their consumption of reverse logistics costs. Reverse logistics cost control requirements of reverse logistics daily cost control is the whole process, all links and a full range of control, is not isolated to the individual for a part, but all aspects of the combined use of cost - benefit analysis, the reverse logistics costs are minimized.
      
(Two) reverse logistics integrated management and control costs
      
Reverse logistics cost integrated management and control is to reverse logistics cost management system and reverse the physical cost of daily control system combine to form a continuous optimization of reverse supply chain cycle system. Through a cycle, calculation, evaluation, so that the whole reverse logistics system continue to improve and optimize the end to find out the best solution to the lowest total cost. Specifically shown in Figure 2.
      
In practical applications, manufacturing enterprises should be from the perspective of the system, according to its own characteristics of reverse logistics cost attribution analysis, cost model, and then the reverse logistics cost management system and reverse logistics cost effective daily control systems combine The reverse logistics costs as a pointer tool to analyze the specific control targets, determine the control method and control strategy, and apply them to the daily control of reverse logistics costs go.
         
结论——Conclusion
          
For manufacturing enterprises reverse logistics cost accounting and control, to enable enterprises to reduce logistics costs and improve economic efficiency has some practical significance. Based on the composition of reverse logistics cost and features, the cost to build a model of reverse logistics, reverse logistics costs presented daily control and integrated control methods, in order for the manufacturing enterprise logistics cost accounting and control for reference.

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