基于我国制造业企业的物流成本影响因素研究

论文总字数：29164字

目 录

1、引言······································································1

1.1研究背景······························································2

1.2研究现状······························································3

1.2.1单轨制··························································3

1.2.2双轨制··························································4

1.2.3单轨制与双轨制的比较············································4

1.3研究目的······························································5

2、国内外文献综述·······················································5

3、实证研究设计························································7

3.1样本选取与数据来源·······································7

3.2变量的选择与定义······················································8

3.2.1因变量的选取············································8

3.2.2解释变量的选取··········································8

3.2.3控制变量的选取·········································9

3.3模型的构建····························································9

3.3.1横截面数据的简介········································9

3.3.2模型·················································10

4、研究结果与分析·······················································11

4.1描述性统计分析························································11

4.2多重共线性的检验··················································12

4.3异方差检验·················································12

4.4回归模型结果·········································13

4.5稳健性估计···········································14

4.6结果分析·············································15

5、研究结论与建议·······················································15

5.1研究结论与建议·······················································15

5.2研究的不足性和展望················································16

5.2.1不足性··························································16

5.2.2展望····························································16

参考文献··································································17

致谢······································································19

附录······································································20

基于我国制造业企业的物流成本影响因素研究

张晶

，China

Abstract：Under the time backdrop of “Silk Road Economic Belt” and “Maritime Silk Route”, if Chinese enterprises want and base on world national forest, they must with less logistics cost. That is to say, it is very essential to get profit from “the Third Profit Resources”. This article employs the CSMAR database data of the China’s listed manufacturing industry companies in 2015 from the microscopic perspective of Chinese enterprises with innovation. The cross-sectional data model is confirmed to empirically study the factors of the China’s listed manufacturing industry companies’ logistics cost under the double-track enterprise logistics cost accounting model. The ultimate regression analysis result manifests that there are significantly positive correlation between enterprise scale, enterprise administration capacity and company logistics cost; while enterprise growth factor, enterprise prospect and enterprise logistics cost share a negative relation; and the nature of firm is also the vital cause of company logistics cost; however, enterprise liquidity, the geographical location of the company and enterprise logistics cost have no obvious relation.

Key words: logistics cost；forming mechanism；ordinary least squares

1、引言

虽然从人类开始出现以来物流这类行业就俨然存在，但是怎么在现代用最好的方式来运作物流，特别是怎么降低企业的物流成本是供应链管理研究中挑战性最高、最吸引人的地方之一。物流工作的地理范围也是很广的，比任何一种行业行动复杂不知多少倍。一整年的365天，甚至精确到分秒，世界上面的每处都有物流的踪影。客户要把他们的产品送到什么地方，物流活动就可以按时按点的把货物送到他们想要到达的地方。物流和下达订单、存货放于仓库时如何处理、运送链怎样安排、对归置于仓库的物料怎么包装等问题的解决方案有关。

一直以来，无论是学术界还是会计实务界都对物流成本的管理以及其会计处理方法等问题十分关注，并一致认为这些问题是制约企业成本居高不下的主要因素。物流成本的构成是企业提高物流成本管理水准第一个需要明确的步骤，从而清楚核算与控制的对象。会计实务中，我国绝大多数企业的成本由产品成本和期间费用组成，这种划分方式是依据会计报表的分类方法，企业尚未单独罗列出物流成本。

从古至今，物流成本被分成两大类：广义物流成本和狭义物流成本。从广义角度，物流成本既包含狭义意义上的物流成本，又包含物流资金成本和为了战略决策所消耗的宏观成本，也就是涵盖了为实现完整的物流活动被消耗掉的一切费用跟一切资源。狭义上的物流成本则是送货物的时候所需要的全部费用，本文笔者所要讨论的主要是狭义的物流成本（具体的狭义上的物流成本的分类方式见表1）。

表1 狭义的物流成本的分类方式

表格来源：笔者根据相关文献整理。

1.1研究背景

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