估时作业成本法在S快递公司成本控制中的应用研究

发布时间：2018-01-19 13:34

本文关键词： 估时作业成本法成本控制成本核算前馈控制反馈控制　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着互联网技术的日趋完善,网络购物的蓬勃兴起,快递行业也随之迅速发展起来,其发展壮大的速度甚至超过了所属的物流行业,大有取而代之的意味。然而,巨大的危机却悄然隐藏在这高速发展的光辉表面之下。S快递公司作为中国知名的快递公司之一,在快递服务同质化倾向严重的今天,其成本控制的合理性决定了未来公司经营和发展的方向。特别是在最近几年,S公司在业务量急速增长的同时,由于缺乏合理的成本控制方法和手段,不但导致公司在控制方面出现许多问题,造成了一些原本不该发生的事故,对公司的声誉造成极其不好的影响,而居高不下的成本费用也使得公司的利润增长速率远远低于公司业务量的增长速率。因此,S公司面临的重要议题是如何才能保证公司的经营效益、提升企业综合实力,这也是S公司需要认真研究的内容。以S快递公司的成本核算工作为背景,在对S快递公司的成本控制现状进行分析的基础上,将估时作业成本法应用到S快递公司之中,从一个全新的视角来研究公司的成本控制问题,旨在为公司建立一个行之有效的成本控制模型并提供一个合理可行的成本核算方法,辅之以前馈控制和反馈控制,帮助公司达到控制成本的目的。首先,分析了S快递公司所处的大的行业背景,并根据S公司的现在的经营状况,构建出一个基于估时作业成本法的成本控制模型,随后制定出S快递公司的基本成本控制程序,接着利用所构建的成本控制模型对S快递公司的成本现状进行分析,制定出S公司相关的成本控制决策和定价决策,并对建立成本控制模型之后的S快递公司的成本分配问题、价格制定问题进行了分析。
[Abstract]:With the improvement of Internet technology and the booming of online shopping, express delivery industry has also developed rapidly, and the speed of its development is even greater than that of its logistics industry. However, the huge crisis quietly hidden in the glory of the rapid development of the surface of the. S express company as one of the well-known express companies in China. Today, the trend of homogenization of express service is serious, the rationality of cost control determines the direction of future operation and development of the company, especially in recent years, the business volume of S company in the rapid growth at the same time. Due to the lack of reasonable cost control methods and means, not only lead to a lot of problems in the control of the company, resulting in some accidents that should not have happened, but also have an extremely bad impact on the reputation of the company. The high cost and expense also make the growth rate of the company's profit far lower than the growth rate of the company's business volume. Therefore, the important issue facing the company is how to ensure the company's operating efficiency. To enhance the comprehensive strength of enterprises, this is also the content that S company needs to study carefully. With the cost accounting work of S express company as the background, on the basis of the analysis of the cost control status of S express company. This paper applies the method of time estimation and Activity-Based costing to S Express Company to study the cost control of the company from a new perspective. The purpose is to establish an effective cost control model and provide a reasonable and feasible cost accounting method, supplemented by feedforward control and feedback control, to help the company achieve the purpose of cost control. This paper analyzes the large industry background of S express company and constructs a cost control model based on activity-based costing according to the current operating situation of S company. Then the basic cost control program of S express company is worked out, and then the cost control model is used to analyze the cost status of S express company. The related cost control decision and pricing decision of S company are worked out, and the cost allocation and pricing problem of S express company after establishing cost control model are analyzed.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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