作业成本法在物流企业的应用研究

发布时间：2018-01-01 15:16

本文关键词：作业成本法在物流企业的应用研究　出处：《山西财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：企业物流管理一直以来被称为“第三利润源”，是现代学术界和企业研究的热门课题，越来越受到人们的重视。在传统的成本管理方式下，只有财务部门和财务人员才有降低产品成本的意识，这种管理思想远落后于现代企业的发展。目前,我国对物流管理尤其是物流企业成本管理的研究尚存在着许多薄弱环节。许多企业仍采用传统成本核算方法，但传统的成本核算方法已不能保证产品成本信息的真实性,甚至扭曲物流成本,会导致物流企业的决策失误。在此背景下，采用科学的成本管理方法，提高物流企业的成本管理水平，是会计理论界和实务界重点研究的课题。作业成本法作为一种科学的成本管理方法，能够克服传统成本方法上的一些缺陷，以作业为基础，产生一种新的对企业成本进行核算和控制的理念，把成本与各项具体的作业联系起来进行核算，继而产生一种和成本核算相匹配的更加及时、全面的成本管理体系。本文采用理论研究与实际案例相结合的方法,全面地阐述了我国作业成本法在物流企业应用的理论。论文首先介绍了选题的背景和意义、国内外研究现状、研究方法以及一些基本含义,紧接着全面陈述了物流企业与作业成本法的形成与发展和与作业成本法相关的各种理论。在此基础上，结合案例详尽地介绍了采用作业成本法计算物流企业服务产品成本的方法和过程，并与传统成本核算方法进行比较，，最后得出尽管作业成本法的应用还存在着一些问题,但是在企业中的广泛应用是一种趋势的结论。
[Abstract]:Enterprise logistics management has always been called "the third profit source", which is a hot topic in modern academic circles and enterprises, and has been paid more and more attention by people, under the traditional cost management mode. Only the finance department and the financial personnel have the consciousness to reduce the product cost, this kind of management thought lags far behind the development of the modern enterprise. There are still many weak links in the research of logistics management, especially the cost management of logistics enterprises in China. Many enterprises still adopt traditional cost accounting methods. However, the traditional cost accounting method can not guarantee the authenticity of product cost information, or even distort the logistics cost, which will lead to the decision-making mistakes of logistics enterprises. Under this background, the scientific cost management method is adopted. Improving the cost management level of logistics enterprises is an important research topic in the field of accounting theory and practice. As a scientific cost management method, Activity-based costing can overcome some defects of traditional cost methods. On the basis of activity, a new concept of accounting and controlling the cost of the enterprise is produced, which connects the cost with the specific activities, and then produces a more timely match with the cost accounting. Comprehensive cost management system. In this paper, the theory of the application of activity-based costing in logistics enterprises is comprehensively expounded by the method of combining theoretical research with practical cases. Firstly, the background and significance of the topic are introduced, and the current research situation at home and abroad is also introduced. The research methods and some basic meanings are followed by a comprehensive statement of the formation and development of logistics enterprises and activity-based costing and various theories related to activity-based costing. Combined with a case, this paper introduces the method and process of calculating service product cost of logistics enterprise by using activity-based costing method in detail, and compares it with the traditional cost accounting method. Finally, although there are still some problems in the application of activity-based costing, it is a trend to apply it widely in enterprises.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F253.7

【参考文献】