作业成本法在S公司物流成本核算中的应用研究

发布时间：2018-01-12 09:19

本文关键词：作业成本法在S公司物流成本核算中的应用研究　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：成本核算法在物流企业中发挥着极为重要的作用。其设计是否合理直接影响到企业的运作效率能否提升,以及物流成本能否减少,总的来说,科学的成本核算法是企业市场竞争力得以增强的基础。现阶段国内大部分物流企业均属于发展初期,特别是在目前的物流作业当中,所花费的成本同西方发达国家相比相差甚远。若想企业取得长足的发展,在严峻的市场竞争中保持优势,则必须构建与自身特征相符的成本控制体系,以此实现对成本的控制,进而推动经济效益提升。基于作业成本法在物流企业成本核算当中的应用这一研究主题,本文选取一家目前处于快速发展期并且深具潜力的中小规模的物流企业——S公司作为实证分析对象,针对此公司现有的效率低下、成本过高以及成本核算体系不完善等问题,根据其作为物流企业自身经营的特点,通过建立作业成本法模型、获取企业财务数据并分析,实现作业成本法在S公司中的应用。从结构方面来讲,本文首先对作业成本基本概念、物流成本的概念进行阐述,以及在应用条件分析的基础上充分结合本文所研究的物流企业S物流公司的物流成本管理现状以及构成特点,并且与企业实际数据相结合,对作业成本法在该公司应用时的必要性和可行性展开了研究。之后,通过S公司成本计算模型的建立,实现了对该公司的作业确认、作业中心划分并建立作业库,以成本动因为基础完成作业成本的分配。最后结合企业具体成本数据,分别以作业成本法和传统成本法进行成本核算,突出作业成本法的优势。文章最后总结了相关结论,旨在通过本文研究,能够对物流企业的成本核算以及成本控制提供帮助。
[Abstract]:Cost accounting method plays a very important role in logistics enterprises. Whether its design is reasonable or not has a direct impact on whether the operation efficiency of enterprises can be improved, and whether logistics costs can be reduced, on the whole. Scientific cost accounting method is the basis of enhancing the market competitiveness of enterprises. At this stage, most domestic logistics enterprises belong to the initial stage of development, especially in the current logistics operations. The cost is far from that of the western developed countries. If enterprises want to make great progress and maintain their advantages in the severe market competition, they must build a cost control system that is consistent with their own characteristics. In order to achieve cost control, and then promote economic efficiency. Activity-based costing in logistics enterprises in the application of cost accounting this research theme. This paper selects a small and medium-sized logistics company, S company, which is in the period of rapid development and has deep potential, as the empirical analysis object, aiming at the low efficiency of this company. The cost is too high and the cost accounting system is not perfect, according to the characteristics of its own management as a logistics enterprise, through the establishment of activity-based costing model, the enterprise financial data and analysis. The application of Activity-Based costing (ABC) in S Company. From the aspect of structure, this paper first expounds the basic concept of ABC and the concept of logistics cost. And on the basis of the analysis of the application conditions, this paper fully combines the logistics cost management status quo and the composition characteristics of the logistics enterprise S logistics company, and combines with the actual data of the enterprise. The necessity and feasibility of activity-based costing in the application of the company were studied. Then, through the establishment of the cost calculation model of S company, the operation confirmation of the company was realized. The activity center divides and establishes the activity base, completes the activity cost allocation based on the cost driver. Finally, combines the enterprise specific cost data, separately carries on the cost accounting by the activity-based costing method and the traditional cost method. Finally, the paper summarizes the relevant conclusions, aiming at providing help for cost accounting and cost control of logistics enterprises through the research in this paper.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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