时间驱动作业成本法在盛达物流公司的应用研究

发布时间：2018-02-15 04:16

本文关键词： 盛达物流公司时间驱动作业成本法成本核算　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国计算机技术、电子商务的发展及对物流重要性认识的提升，国内市场对第三方物流的需求日益增加。我国第三方物流企业不仅获得了更广阔的发展空间，同时也必须面对更激烈的竞争。一方面，客户在选择第三方物流服务时，价格是其考虑的第一要素；另一方面，，越来越多的企业进入物流领域，物流企业之间的竞争进一步加剧。而盛达物流公司面临着同样的问题。为了更好地强化物流成本管理，盛达物流公司开始尝试使用作业成本法核算物流成本。但是在实施作业成本法的过程中也发现了很多问题。因此，盛达物流公司迫切需要找到一种适合自身的成本核算方法来降低企业的物流成本以加强自己的核心竞争力。本文首先通过对物流成本核算方面的相关文献进行梳理，结合盛达物流公司成本核算的现状，总结出目前盛达物流公司在实施作业成本法时在观念意识和实践过程中存在的问题。针对此问题，本文通过对其成本核算现状进行分析，提出使用更加符合盛达物流公司成本特性的时间驱动作业成本法核算体系，通过详细论述盛达物流公司应用时间驱动作业成本法核算成本的步骤，以及通过案例的分析，证明了时间驱动作业成本法在盛达物流公司应用的可行性。研究表明，此体系及模型能准确反映盛达物流公司的物流成本，更能显示闲置产能成本。
[Abstract]:With the development of computer technology, the development of electronic commerce and the improvement of the importance of logistics, the demand for TPL in domestic market is increasing day by day. At the same time, we must also face more fierce competition. On the one hand, when customers choose third-party logistics services, price is the first factor to be considered; on the other hand, more and more enterprises enter the logistics field. The competition among logistics enterprises is further intensified. Shengda Logistics Company is faced with the same problem. In order to strengthen logistics cost management, Shengda Logistics Company began to try to use activity-based costing to calculate logistics cost. However, many problems were found in the process of implementing activity-based costing. Shengda Logistics Company urgently needs to find a cost accounting method suitable for itself to reduce the logistics cost of enterprises to strengthen their core competitiveness. Firstly, this paper combs the related documents of logistics cost accounting, and combines the current situation of cost accounting of Shengda logistics company. This paper summarizes the problems existing in the process of concept consciousness and practice in the implementation of Activity-Based costing in Shengda Logistics Company. In view of this problem, this paper analyzes the current situation of cost accounting in Shengda Logistics Company. This paper puts forward a time-driven activity-based costing system, which is more in line with the cost characteristics of Shengda Logistics Company, and discusses in detail the steps of applying time driven Activity-Based costing method in Shengda Logistics Company, as well as the analysis of a case. The feasibility of application of time-driven activity-based costing in Shengda logistics company is proved. The research shows that the system and model can accurately reflect the logistics cost of Shengda logistics company and can also show the cost of idle capacity.
【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】：F275.3;F259.23

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