摘要：本文以东风日产乘用车公司为研究对象，主要在已有的“黑大陆”学说、“物流冰山理论”等理论实践基础上，对东风日产乘用车公司的物流成本控制现状进行了分析，发现了存在的问题包括零部件单位成本虚高、公路运输成本高和milk-run循环取货难等问题，并针对这些问题提出了以产品A、B的数据为例采用作业成本法来核算零部件单位成本、优化运输方式和调整运输方式比例来降低运输成本及构建改善的milk-run循环取货模式等改进策略和建议。希望本文的研究对于改善东风日产乘用车公司的物流成本管理实践有所裨益。

关键词：东风日产 物流成本控制 调达物流 作业成本法

Abstract: The report take dongfeng-nissan vehicle company as an example, mainly based on the existing theory, the present logistics cost control situation of dongfeng-nissan vehicle company  has carried on the analysis, and discovered the problems including parts unit cost artificially high and high cost of highway transportation and the milk-run pickup model, and puts forward the corresponding improvement strategies such as using homework cost method to adjust parts unit cost, optimize the mode of transportation, and adjust the mode of transportation proportion to reduce the transportation cost and build better milk-run pickup pattern. Hope this research can improve dongfeng-nissan’s logistics cost management practices.

Key words: Dongfeng-nissan logistics cost control Supply logistics Homework cost method