论题
制造业的生产成本与运输成本之间的关系是什么？制造商的目标是在承诺的期限内满足客户需求，同时使总成本最小化，利润最大化。在制造业中，物流成本占生产成本的30%-40%，是除资本品外最大的出口费用。在制造商进行决策或控制时，必须考虑下列成本：如运输成本、库存成本，设施成本、运营成本和服务成本，是在货物运输义务履行前产生的。在某些情况下，这些费用可以在合同中详细列出；而在其他情况下，它们依赖于客户满意度。在进行战略规划、采取经营决策或操作控制时，应考虑这些成本。
在进行运营控制时，制造商应权衡上述成本，尤其是运输成本，运输成本是制造企业物流成本中最大的成本。制造商的运输成本决策控制会受到两个因素的影响，即需要满足客户对敏感性的要求，并从不同的商品和服务中获益。运输成本控制的主体是经营组织和组织结构，客体是经济活动中发生的总成本。运输成本控制的重点主要包括运输方式、运输价格、交货时间、准确性、安全可靠性、运输批量等。
Topic
What’s the relationship between production costs and transportation costs in the manufacturing industry?
The object of manufacturer is to meet customer demand within the committed period， while minimizing the total cost，maximizing the profit. In the manufacturing industry, logistics cost accounts for 30%-40% of production cost, which is the largest expense export except capital goods .When manufacturers make decisions or take control， they must take the following costs into account， such as transportation costs， inventory costs， facility costs， operation costs and service cost， which is produced before the accomplishment of the freight transport obligations. In some cases， those fees may be set out in detail in the contract； while in other cases， they rely on the customer satisfaction. When conducting strategic planning， taking operational decision or operation control， these costs should be considered.When taking the operational control， manufacturers should weigh the costs above, especially transportation cost, which is the largest cost in logistic cost in the manufacturing company. Transport costs decision control of manufacturers will be affected by two factors， namely， it needs to meet customer requirements for sensitivity and get benefit from different goods and services. The subject of transportation cost control is the management organization and organizational structures； the object is the total costs incurred in the economic activity. The key points of transportation cost control mainly include mode of transport， transport price， delivery time， accuracy， safe reliability， and transport batch and so on.
摘要
随着经济全球化和科学技术的快速发展，作为企业“第三利润源泉”的物流企业已经成为了经济发展中一个新的发展方向；运输物流已经成为了企业降低成本、提高利润、增大盈利的最主要的途径之一。我国物流业起步较晚，和欧美发达国家相比较，还有很多的不足之处；尤其是物流成本（主要包括运输成本），远远高于其他国家。而公路运输与其他运输方式相比有很多优势，可以增强企业的核心竞争力，使企业利润达到最大化。因此，如何提高公路运输效率，降低企业公路运输物流成本，对于企业经济效益的提升有着很重要的意义。本次论文也是从公路物流运输着手，研究如何有效的提高物流运输效率，降低企业的物流成本，从而最大幅度的降低企业的生产成本。
在这次课题的研究中，我们主要采取了文献查阅法、网络资源查询法和问卷调查法、访谈法四种方法。通过查阅文献和网络资源，我们对物流的定义、发展、分类、特征等有了更深层次的理解，也熟识了目前国内外关于物流方面的研究现状及其发展的新动向；并提出制造企业公路物流成本可能直接制约了物流成本从而生产成本的居高不下这个论题。为了验证这个论题，我们以金鑫企业作为案例，通过对金鑫公司各级员工进行问卷调查，并适当对部分人员进行访谈，我们得出其金鑫企业物流运输中存在的主要问题，指出了公路运输物流成本居高不下的原因主要是公路物流重要性认识不足，物流人才缺乏，物流体制的不合理、物流资源利用的不充分和物流作业的落后；并在此基础上，提出要想降低物流成本，应该从提高物流成本意识、培养物流人才、改善运输模式、物流资源充分运用和构建信息化系统五个方面来共同努力，达到提高运输效率，降低物流成本的目的；并且最后对金鑫企业在物流效率整改前后的公路物流成本做比较，可以看出其公路物流成本有了大幅度的下降，从而这正是本次课题研究的重要目的所在。Abstract
With economic globalization and the rapid development of science and technological， the logistics enterprise as "the third profit source” has become a new direction of economic development and one of the main ways for the enterprise to reduce cost and increase profit. China's logistics industry started relatively late. Comparing with the European and American and other developed country， the physical distribution industry development also has many shortcomings， especially the logistics cost， which is much higher than that of other countries. It can enhance the core competitiveness of enterprises, if we can successfully to drive down logistics cost. Therefore， how to improve the transport efficiency， reduce business road transport logistics cost， is very important for boosting the enterprise economic benefit. This paper is committed to research how to improve the logistics efficiency， and reduce the logistics cost of enterprises.In this thesis， we mainly adopt literature method， caber source query method, questionnaire method and interviewing method . Through a variety of literature search， we can have a deepe
