基于作业成本法的H造船厂物流成本管理研究

发布时间：2018-01-20 21:32

本文关键词： 物流成本作业成本法物流成本管理 H造船厂　出处：《长春理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着生产规模的扩大和市场竞争的日益激烈,企业必须降低成本来增强自己的竞争力。通过降低企业物流成本以获取利润的效益逐步显现,物流成为企业的“第三利润源泉”,这使得降低物流成本成为物流管理的重中之重。但是在传统的成本会计核算体系中绝大多数的物流成本都没有得到精确的反应,影响了企业的经营管理决策,作业成本法的出现正好解决了这一问题。本文通过对物流成本、作业成本法(Activity-Based Costing,以下简称ABC)、物流管理的介绍,结合我国当前的物流管理现状研究了在企业物流管理过程中应用ABC的现实迫切性和已经具备的条件,指出应用ABC的先期条件、其应用的具体方法步骤和应当注意的问题。然后结合理论以H造船厂的物流成本管理为研究对象进行分析。通过研究发现,在企业物流成本管理的过程中引入ABC,不仅可以有效解决物流成本核算中物流项目核算不全、物流各作业环节效益悖反等问题,还可以解决物流活动中间接费用难以分摊的问题,因而具有重要的理论价值和实践指导意义。
[Abstract]:With the expansion of production scale and the increasingly fierce market competition, enterprises must reduce their costs to enhance their competitiveness. Logistics has become the "third profit source" of enterprises. This makes reducing logistics cost become the most important part of logistics management, but in the traditional cost accounting system, most of the logistics cost has not been accurately reflected, which has affected the enterprise management decisions. Activity-Based costing (ABC) is used to solve this problem. The introduction of logistics management, combined with the current situation of logistics management in China, studies the practical urgency and existing conditions of applying ABC in the process of enterprise logistics management, and points out the pre-conditions for the application of ABC. The specific methods and steps of its application and problems should be paid attention to. Then combined with the theory of H shipyard logistics cost management as the research object. The introduction of ABC in the process of enterprise logistics cost management can not only effectively solve the problems of incomplete accounting of logistics items in logistics cost accounting, but also the contradictory benefit of logistics operation links. It can also solve the problem that indirect expenses are difficult to share in logistics activities, so it has important theoretical value and practical guiding significance.
【学位授予单位】：长春理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.474;F406.72

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