安平圣达丝网公司物流成本核算与控制系统优化

发布时间：2018-01-03 08:21

本文关键词：安平圣达丝网公司物流成本核算与控制系统优化　出处：《河北科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：中小企业是我国国民经济的重要组成部分,特别是在小城市和农村更是社会发展的主力军。随着我国劳动力成本的逐年增加和物质资源这企业两大利润源的日渐枯竭,被称为企业“第三利润源泉”的物流成本,越来越受到企业的关注,科学的核算和控制物流成本已成为企业物流管理的当务之急。但是我国现行的物流成本核算和控制体系还不完善,还存在许多问题。我国到目前为止还没有建立统一的物流成本核算和控制体系,甚至理论界对物流成本的内容和结构还存在争议,这阻碍了我国企业物流成本管理的发展,导致我国中小企业的物流成本居高不下。因此,本文针对中小企业的特点,对中小企业物流成本的核算和控制问题进行研究,探索一种有效的物流成本核算和控制方法,提高中小企业物流管理的水平。本文以河北安平圣达丝网有限公司为研究对象,研究该公司物流成本核算与控制的优化措施。本文首先研究了物流成本核算与控制的相关理论;其次,对安平圣达丝网公司物流成本核算与控制的现状进行调查分析,指出公司在物流成本核算和控制上存在的问题;再次,从财务核算角度并借助前面理论研究和实例分析的基础上,构建一套完整的企业物流成本核算体系,并且以该体系在安平圣达丝网有限公司的实际应用,分析企业物流成本核算的方法和步骤。最后,对安平圣达丝网公司的物流成本核算的结果进行分析,指出优化该公司物流成本控制、降低成本的具体措施。希望通过本文的研究也能为其他中小企业科学地核算和控制物流成本提供有益的参考。
[Abstract]:Small and medium-sized enterprises are an important part of our national economy. Especially in small cities and rural areas is the main force of social development. With the annual increase of labor costs and material resources of the two major sources of profits of enterprises are increasingly depleted. The logistics cost, which is called "the third profit source", is paid more and more attention by enterprises. Scientific accounting and control of logistics costs has become an urgent task for enterprise logistics management, but the current logistics cost accounting and control system in China is not perfect. There are still many problems. So far, China has not established a unified logistics cost accounting and control system, and even the content and structure of logistics costs are controversial. This hinders the development of logistics cost management of Chinese enterprises and leads to the high logistics cost of SMEs. Therefore, this paper aims at the characteristics of SMEs. This paper studies the accounting and control of logistics cost in small and medium-sized enterprises, and explores an effective method of logistics cost accounting and control. To improve the level of logistics management of small and medium-sized enterprises. This paper takes Hebei Anping Shengda screen Co., Ltd as the research object. This paper studies the optimization measures of logistics cost accounting and control of the company. Firstly, this paper studies the related theory of logistics cost accounting and control. Secondly, the current situation of logistics cost accounting and control in Anping Shengda screen Company is investigated and analyzed, and the problems in logistics cost accounting and control are pointed out. Thirdly, from the perspective of financial accounting and with the help of the previous theoretical research and case analysis, a complete set of enterprise logistics cost accounting system is constructed, and the actual application of the system in Anping Shengda screen Co., Ltd. Finally, the paper analyzes the results of logistics cost accounting of Anping Shengda screen Company, and points out the optimization of logistics cost control of the company. It is hoped that the research in this paper can provide a useful reference for other small and medium-sized enterprises to calculate and control the logistics cost scientifically.
【学位授予单位】：河北科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F252.1;F276.3

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