作业成本法在物流项目成本管理中的应用研究

发布时间：2018-02-26 06:00

本文关键词： 作业成本法成本控制成本管理动因分析　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：很多年前就有人预言,21世纪是中国人的世纪。的确如此,依靠的持续稳定快速发展,中国在国际舞台上发挥着越来越重要的作用。在快速发展的诸多行业当中,物流行业已它巨大的自身和区位优势异军突起,承载着越来越重要的作用,也为其他行业的发展提供的强有力的保障。当然,由于物流企业(尤其是中小企业)的管理水平比较低,依然使用传统的经营方式,尤其是成本管理方法比较陈旧,对于成本偏高的原因判断不准确,导致物流成本偏高,利润率降低。寻找更合适的成本管理方法,发展中小物流企业的成本管理水平成为急需解决的问题。而作业成本法在制造业的成功应用给人们带来希望,这种先进科学的成本管理方法,是否能够有效的控制物流成本,能否给企业的经营管理带来改进,是否能够成功应用到物流项目,成为很多国内外学者研究的课题。最近这几年,互联网和电子商务发展迅猛,网购已然成为人们喜闻乐见的消费习惯,同时促进着快递物流行业的发展以满足日益增长的货运配送需求,而物流行业利润却呈现下滑的趋势。究其原因,在物流企业运作过程中,物流项目的成本控制已然成为必须要解决的问题之一。而本文对X物流项目进行深入的调查研究,发现此项目中的成本控制和核算方法依然采用过去传统的方式,使得并不能反映产品的真实成本,也给很多经营决策带来偏差。经过多方面研究和分析,本文仅就成本核算和控制问题通过作业成本法设计具体的解决对策。物流项目的成本控制包括物流业的产品和成本控制的各个环节,它关系到整个企业的发展,物流成本的准确性是企业经营决策中解决问题的依据,本文不仅通过作业成本法和传统成本计算法对案例中的两种配件产品A和B的成本进行计算和比较,而且详细阐述在成本管理的过程中如何进行事前、事中和事后控制,通过案例分析、比较分析、问卷调查等方法对X项目的存在的问题进行调查分析和设计解决办法,希望能对本案例中企业今后的发展起到一定的作用。
[Abstract]:Many years ago, it was predicted that the 21st century would be the century of Chinese people. Indeed, with the sustained, steady and rapid development, China is playing an increasingly important role on the international stage. Among the rapidly developing industries, The logistics industry has become more and more important because of its huge advantages in itself and location, and it also provides a strong guarantee for the development of other industries. Of course, Because of the low management level of logistics enterprises (especially small and medium-sized enterprises), they still use the traditional management methods, especially the cost management method is outmoded, the reason of high cost judgment is not accurate, leading to high logistics costs. Lower profit margin. Looking for more suitable cost management method, the cost management level of developing small and medium-sized logistics enterprises becomes an urgent problem, and the successful application of activity-based costing in manufacturing industry brings hope to people. Whether this advanced and scientific cost management method can effectively control logistics costs, whether it can bring improvement to the management of enterprises, and whether it can be successfully applied to logistics projects, It has become a research topic for many scholars at home and abroad. In recent years, with the rapid development of the Internet and e-commerce, online shopping has become a popular consumption habit. At the same time, it promotes the development of express logistics industry to meet the increasing demand for freight distribution, while the profit of logistics industry shows a downward trend. The cost control of logistics project has become one of the problems that must be solved. It does not reflect the true cost of the product, but also brings deviation to many business decisions. After many aspects of research and analysis, In this paper, we only design specific solutions to the cost accounting and control problems through activity-based costing. The cost control of logistics projects includes the products of logistics industry and every link of cost control, which is related to the development of the whole enterprise. The accuracy of logistics cost is the basis to solve the problem in enterprise management decision. This paper not only calculates and compares the cost of two kinds of accessory products A and B through activity-based costing method and traditional cost calculation method. And elaborate in detail in the process of cost management how to carry on beforehand, during and after the control, through the case analysis, the comparative analysis, the questionnaire survey and so on method carries on the investigation analysis and the design solution to the X project existence question, Hope to play a certain role in the future development of enterprises in this case.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F253.7

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