华湘铁路装卸公司成本核算与控制改进研究

发布时间：2018-01-07 16:09

本文关键词：华湘铁路装卸公司成本核算与控制改进研究　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：目前，我国的物流产业仍然处于初级阶段，物流行业管理还很不规范。《铁路运输企业会计核算办法》基本不能满足铁路物流企业成本核算的要求，对装卸成本的核算规范基本空缺；铁路成本控制主要集中在运输成本方面，而忽视对铁路物流成本的有效控制。因此，对铁路装卸成本核算和控制进行改进研究，对促进铁路企业降低装卸成本、增强竞争力，实现向现代物流企业的转变具有重要的现实意义。本文以华湘铁路装卸公司物流装卸成本为研究对象，对公司装卸成本核算与控制的现状进行阐述，指出公司装卸成本核算和控制方面存在的主要问题，，并明确产生问题的原因是铁路装卸未引起各界的足够重视；没有建立起综合的成本核算系统和科学合理的成本控制系统。本文通过理论与实际相结合，提出了把装卸成本纳入铁路企业主营业务成本核算、改变装卸成本核算方法以及变二级核算为一级核算等装卸成本核算改进措施，同时从装卸成本的前馈控制、过程控制和反馈控制三个方面来探讨装卸公司装卸成本控制的改进对策。最后，提出宏观政策体制保障、人才保障、信息技术保障等方面是改进物流装卸成本核算和控制实施的保障措施。本文在为华湘铁路装卸公司提供指导和参考的同时，也为铁路大力发展现代物流，强化物流成本管理，提供了一些可借鉴的建议。
[Abstract]:At present, the logistics industry of our country is still in the primary stage, and the management of the logistics industry is still not standardized. The "Accounting and Accounting measures for Railway Transportation Enterprises" basically cannot meet the requirements of the cost accounting of railway logistics enterprises. The basic vacancy of accounting standard of loading and unloading cost; The railway cost control is mainly focused on the transportation cost, but neglects the effective control of the railway logistics cost. Therefore, the improvement research on the railway loading and unloading cost accounting and control will promote the railway enterprises to reduce the loading and unloading cost. It is of great practical significance to enhance competitiveness and realize the transformation to modern logistics enterprises. This paper takes the logistics loading and unloading cost of Hua-Xiang Railway loading and unloading Company as the research object, expounds the current situation of the company's handling cost accounting and control, and points out the main problems existing in the company's handling cost accounting and control. And it is clear that the reason of the problem is that the railway loading and unloading has not caused enough attention from all walks of life; A comprehensive cost accounting system and a scientific and reasonable cost control system have not been established. Based on the combination of theory and practice, this paper puts forward to bring the cost of loading and unloading into the main business cost accounting of railway enterprises. Changing the method of loading and unloading cost accounting and changing the two-level accounting to the first class accounting and other measures to improve the handling cost accounting, at the same time from the loading and unloading cost feedforward control. Three aspects of process control and feedback control to explore the handling costs of loading and unloading companies to improve the control countermeasures. Finally, put forward macro-policy system support, talent security. The information technology guarantee is the safeguard measure to improve the logistics handling cost accounting and control implementation. This paper provides guidance and reference for Huaxiang Railway loading and unloading Company, but also makes great efforts to develop modern logistics for the railway. Strengthen logistics cost management, provide some suggestions that can be used for reference.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F530.68;F253.7

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