论文总字数：18448字

摘 要

随着我国经济的迅速发展，消费者需求的不断增长，家电市场的竞争日益激烈，许多家电企业通过采用先进的经营理念、技术革新，提高企业的竞争力，使得产品更新换代的速度不断加快，由此产生的家电废弃物的回收处理问题日益凸显出来。面对家电淘汰量不断增长的严峻形势，国内的家电回收的基础设施不完善，企业的逆向物流发展水平落后，运作逆向物流的效率低、效益差，导致很多企业缺乏足够的资金和积极性来建立完善的家电回收体系，满足发展循环经济的需要。因此，如何有效的改进企业逆向物流管理水平、降低逆向物流成本，来建立完善的家电逆向物流回收体系，已经成为家电企业面临的重要问题。

本文首先通过文献查阅和规范分析结合法，通过研究家电逆向物流的国内外文献和我国家电回收现状，总结出我国家电逆向物流中存在的问题及解决的根本途径在于建立完善的逆向物流体系。其次，通过定性分析和定量分析相结合通过近年的家电淘汰量和再利用率等数据来体现形式的严峻，从理论上阐述了家电废弃物回收利用对经济发展和环境保护的重大意义，以及我国家电回收处理企业的责任义务，肯定了家电企业目前幵展的回收业务。最后通过调查法探究长虹公司的家电回收现状和逆向物流成本管理方法，找出其中存在的不足并提出从优化供应链、成本控制、应用新技术等方面提出优化建议，从而帮助企业建立完善的逆向物流体系,促进循环经济的发展。

关键词：逆向物流；家电回收；成本管理；

Research on Reverse Logistics Cost Management of Changhong household appliances

Abstract

With the rapid development of China's economy, the growing demand of consumers and the increasingly fierce competition in the household appliances market, many household appliances enterprises improve their competitiveness by adopting advanced management concepts and technological innovations, which makes the speed of product renewal and replaceme. The problem of recycling and disposal of household appliances waste has become increasingly prominent.Facing the grim situation of the increasing elimination of household appliances, the imperfect infrastructure of domestic household appliances recycling, the backward development level of reverse logistics, the low efficiency and poor efficiency of reverse logistics operation, many enterprises lack sufficient funds and enthusiasm to establish a perfect household appliances recycling system to meet the needs of the development of circular economy.Therefore, how to effectively improve the management level of reverse logistics, reduce the cost of reverse logistics, to establish a sound reverse logistics recovery system for household appliances has become an important issue facing household appliances enterprises.

Firstly, through literature review and normative analysis, through the study of domestic and foreign literature on reverse logistics of household appliances and the current situation of electrical appliances recycling in our country, this paper summarizes the problems existing in reverse logistics of household appliances in China and the fundamental way to solve them is to establish a perfect reverse logistics system.Secondly, through the combination of qualitative analysis and quantitative analysis, and through the data of the elimination and reuse rate of household appliances in recent years, this paper theoretically expounds the great significance of the recycling and utilization of household appliances wastes for economic development and environmental protection, as well as the responsibilities and obligations of the household appliances recycling and processing enterprises in China, and affirms the recycling business that household appliances enterprises are currently developing.It affirms the Recycling business of household appliances enterprises. Finally, by investigating the current situation of household appliances recovery and the cost management method of reverse logistics in Changhong Company, the paper finds out the shortcomings and puts forward optimization suggestions from the aspects of optimizing supply chain, cost control and application of new technology, so as to help enterprises establish a perfect reverse logistics system and promote the development of circular economy.

Keywords: Reverse Logistics; Home Appliance Recovery; Cost Management;

目 录

摘 要 I

Abstrat II

第一章 绪 论 1

1.1 研究背景及意义 1

1.1.1研究的背景 1

1.1.2研究的意义 1

1.2 研究的方法 1

1.3 研究思路和内容 2

1.4 论文框架 2

第二章 文献综述 3

2.1国外研究现状 3

2.2国内研究现状 3

2.2.1关于家电回收的研究 3

2.2.2逆向物流成本管理研究 3

2.3 关于国内国外研究现状的总结 4

第三章 我国家电回收发展现状 5

3.1.我国家电回收发展水平 5

3.2我国家电回收模式 5

3.3我国家电回收流程 6

3.4我国家电回收成本 7

第四章 长虹家电逆向物流及成本管理现状 8

4.1 长虹公司简介 8

4.2 长虹公司家电回收现状及存在问题 8

4.2.1 家电回收现状 8

4.2.2 存在的问题 9

4.3 长虹家电回收逆向物流成本管理现状 10

4.4 长虹家电回收成本管理问题 11

4.4.1缺乏逆向物流成本管理意识。 11

4.4.2管理方法落后，数据不可靠 11

4.4.3成本的会计核算不完善 12

第五章 长虹公司逆向物流体系及成本管理改进方案 13

5.1加强逆向物流的成本控制 13

5.1.1设置逆向物流成本会计科目 13

5.1.2加强逆向物流成本核算 13

5.1.3加强对成本的预算和规划 14

5.1.4成本的绩效评价体系 14

5.2优化供应链降低成本 14

5.2.1提高认识、组建专门的逆向物流管理团队 14

5.2.2提高家电回收运输效率、加速流转速度 15

5.2.3加强家电回收的再制造处理 15

5.2.4健全逆向物流信息系统 16

5.3 逆向物流混合回收模式降低成本 16

5.4 应用先进技术降低成本 17

结 论 18

致 谢 19

参考文献（References） 20

第一章 绪 论

1.1 研究背景及意义

1.1.1研究的背景

近年来，随着我国经济和科技的迅速发展，人民生活水平不断提高，对家电产品的消费也不断增加。然而随着我国家电行业不断壮大，家电淘汰废弃的总量也持续增长，家电废弃物的日益泛滥造成的生态环境破坏，已经成为严峻的社会问题。下表1-1是我国家电行业2007年至2015年的发展状况及规模变化：

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