冷链物流作业成本核算与控制研究

发布时间：2018-01-15 22:22

本文关键词：冷链物流作业成本核算与控制研究　出处：《福州大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着中国国民收入的不断提高,冷链物流在我国得到了蓬勃发展,市场潜力巨大。在冷链物流市场的竞争进一步加剧的同时,我国国第三方冷链物流企业成本控制体系尚未健全,企业逐步意识到,要想在激烈的竞争中获得竞争优势,个强有力的策略就是获取成本优势。但要进行正确的成本决策,精确的成本信息是关键。由于我国当前会计制度的局限性,使得大量的物流成本没有得到真实的反映,从而造成了“物流冰山”效应。而作业成本法的出现使得获得较精确的成本信息成为可能。本文介绍了国内外冷链物流作业成本的管理现状,该行业有关的国家标准,分析目前冷链物流成本管理中出现的问题及造成这些问题的原因,并论述物流成本的构成与特点,总结了物流成本管理方面的研究成果,并提出了目前物流成本核算、物流绩效评价中存在的问题,并研究了冷链物流的成本特性,基于以上分析,探讨了冷链物流运营成本核算应用作业成本的适用性。通过对冷链物流业务内容及其运作流程进行分析,并根据企业的作业流程中各项成本发生的特点,应用作业成本法进行物流企业的成本核算模式划分,主要分析了单轨制和双轨制成本核算模式的特点,并针对两种不同模式进行分析与比较。接着根据冷链物流的作业特点进行成本核算对象的选择与确定,重点介绍了核算期间、空间以及核算对象界定范围等。然后分析了冷链物流作业成本核算的账户设置及根据成本动因对成本对象进行成本核算的一般程序。再依据由作业成本法核算得到的信息,参考国家标准《企业物流成本构成与计算》,设计冷链物流作业成本核算的相关会计报表,并结合平衡计分卡与综合评价法,对物流企业进行全面的、量化的绩效评价。最后,本着全面提升冷链物流运营水准的目的,从增强有效沟通、提高财务素质,完善流程、发展第三方冷链物流战略联盟、规范并完善操作流程冷链物流效率“软”提高、适当外包、特色化发展、协同利用冷链物流设备、提高员工素质,借鉴先进经验等方面,对我国冷链物流作业成本控制提出了一系列建议。
[Abstract]:China along with the continuous increase of national income, the cold chain logistics in China has been booming, the market has great potential. In the cold chain logistics market competition further intensified at the same time, the cost of third party logistics enterprises in China cold chain control system is not perfect, enterprises gradually realized that, in order to gain a competitive advantage in the fierce competition in a powerful strategy is to obtain cost advantages. But to make the right decision cost, accurate cost information is the key. Due to the limitations of China's current accounting system, making a large number of logistics cost has not been reflected, resulting in the effect of "logistics iceberg". While ABC makes the more accurate cost information becomes possible. This paper introduces the management status of domestic and international cold chain logistics cost, the relevant national industry standards, the analysis of the current cold chain logistics cost management The problems and the reasons for these problems, and discusses the structure and characteristics of the logistics cost, summarizes the research results of logistics cost management, and puts forward the logistics cost accounting, logistics problems in the performance evaluation, and cost characteristics of cold chain logistics research, based on the above analysis, the applicability of the cold chain logistics operation cost accounting application of activity-based cost. Based on the cold chain logistics business and operation process analysis, and according to the characteristics of the cost of business processes occurring in the cost accounting model for division of logistics enterprise application of activity-based costing, analyzes the main features of monorail system and dual track system of cost calculation model and, according to the two different models were analyzed and compared. Then the cost accounting object selection and determined according to the operation characteristics of cold chain logistics, the paper introduces accounting During the space and scope of accounting object. Then analyzes the cold chain logistics costing account settings and the general procedure of cost accounting for the cost of the object according to the cost drivers. Based on the obtained by activity-based costing information, reference to the national standard "enterprise logistics cost structure and calculation of design of cold chain logistics operation." cost accounting of the relevant accounting statements, and combined with the Balanced Scorecard and the comprehensive evaluation method of logistics enterprise comprehensive performance evaluation, quantitative. Finally, in the comprehensive promotion of cold chain logistics operation level, from enhancing effective communication, improve the financial quality, improve the process, the development of the third party cold chain logistics strategic alliance, specification the operation process and improve the efficiency of cold chain logistics to improve the "soft", appropriate outsourcing, characteristic development, collaborative use of cold chain logistics equipment, improve the quality of the staff, learning advanced experience etc. On the other hand, a series of suggestions on the cost control of cold chain logistics in China are put forward.

【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F253.7;F259.23

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