基于时间驱动作业成本法的HT物流企业成本控制研究

发布时间：2018-01-03 20:26

本文关键词：基于时间驱动作业成本法的HT物流企业成本控制研究　出处：《天津农学院》2017年硕士论文　论文类型：学位论文

【摘要】：进入二十一世纪,物流业日益蓬勃发展,并逐渐渗透到人们的日常生活中。众多物流公司如雨后春笋,迅速成长,在促进经济社会发展中发挥着越来越重要的作用。但总体而言,我国众多物流企业目前仍处于规模小、功能比较单一、竞争力弱的状况,与现代意义上的第三方物流企业还有较大差距。加强物流企业的成本核算与成本控制是提升其经营水平和竞争能力的重要途径,也是物流企业亟待解决的重要问题。物流企业成本核算与控制也成为了理论研究与实践的重要课题。本文重点研究时间驱动作业成本法在中小物流企业中的应用问题。论文首先阐述物流成本控制的相关理论,并通过作业成本法与时间驱动作业成本法两种成本核算方法的比较,提出时间驱动作业成本法的优点在于:作业模型易建立、维护和应用;可以更准确地核算成本、观察结果;更适合灵活多变的作业环境和更方便快捷。其次,在简要介绍HT物流公司概况,分析其物流成本构成与特征的基础上,重点分析了该公司物流成本管理现状以及存在的问题,主要表现在:传统的核算方法不能充分揭示物流作业中未被利用的闲置产能,缺乏全面的成本预算与标准,以及成本控制和管理制度不健全、执行力度不足等方面。在此基础上,对HT物流公司运用时间驱动作业成本法进行成本核算与控制的必要性和适用性进行了分析,重点分析了时间驱动作业成本法在HT物流公司的应用情况。运用该公司的成本数据资料,对时间驱动作业成本法的核算过程与步骤进行了介绍,并通过与作业成本法核算过程与结果的比较,揭示了时间驱动作业成本法的优点以及对该公司提高成本核算与控制水平的作用。最后,从充分利用闲置产能、制定合理成本预算与标准、促进部门作业标准化、加强信息化建设等方面提出了促进HT物流公司成本管理与控制的相关对策与建议。
[Abstract]:In twenty-first Century, the logistics industry is booming, and gradually penetrated into people's daily life. Many logistics companies such as bamboo shoots after a spring rain, rapid growth, playing an increasingly important role in promoting the economic and social development. But overall, many logistics enterprises in our country is still in the small scale, single function, weak competitiveness the status, and the third party logistics enterprise in the modern sense, there is a large gap. To strengthen cost accounting and cost control of logistics enterprises is an important way to improve the management level and competitive ability, it is an important problem to be solved. Logistics enterprises logistics cost accounting and control has become an important subject of theoretical research and practice application. This paper focuses on the time driven ABC in the small and medium-sized logistics enterprises. The paper first elaborates the related theory of logistics cost control, and through Comparison of ABC and time driven ABC two cost accounting method, this paper has the time driven ABC is easy to establish the operation model, maintenance and application; the results can more accurately detect the accounting cost, more suitable for the working environment; flexible and more convenient. Secondly, after a brief overview the HT logistics company, analyzing the composition and characteristics of the logistics cost, it analyses the present situation of logistics cost management of the company and the existing problems, mainly in: the traditional accounting method can not fully reveal the unused logistics operations of spare capacity, lack of cost budget and comprehensive standards, as well as the cost control and management the system is not perfect, lack of enforcement and so on. On this basis, the necessity and applicability of HT logistics company using time driven activity-based costing method in cost accounting and control Analysis focuses on the analysis of the application of time driven activity-based costing in HT logistics company. Using the cost data of the company, accounting process and steps of time driven ABC were introduced, and by comparison with the activity-based costing process and results, reveals the advantages of time driven ABC the method of the company and improve the level of cost accounting and control effect. Finally, from the full use of idle capacity, reasonable cost budget and standard, promote the standard operation Department, put forward relevant countermeasures and suggestions to promote the cost management and control of the HT logistics company to strengthen information construction.

【学位授予单位】：天津农学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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