作业成本法在速递物流企业成本控制中的应用研究

发布时间：2018-03-01 03:01

本文关键词： 作业成本法速递物流企业成本控制　出处：《山东大学》2013年硕士论文　论文类型：学位论文

【摘要】：自2000年作业成本法问世以来,其在过外速递物流企业得到了广泛应用,但是国内速递物流企业对作业成本法的应用还处于初始阶段。面对当前日益激烈的行业竞争与不景气的宏观经济环境,国内诸多速递物流企业也逐步采用作业成本法进行成本管理以促进企业发展,但是在具体运用存在作业成本法流于形式、员工作业成本控制意识不高等问题亟待解决。本着发展、完善速递物流企业成本控制理论和引导速递物流企业进行有效成本控制的研究目标,本文采用文献分析、比较分析和理论与案例分析相结合的方法对作业成本法在速递物流企业成本控制中的应用进行研究。本文以作业成本法在速递物流企业应用的理论基础为起点,综述了国内外相关研究的现状,阐明物流成本、作业成本等关键概念,并说明了作业成本法引入速递物流企业的必要性和适用性。在此基础上,本文根据系统论、控制论和信息论等理论从纵向、横向和网格三个方面设计了作业成本控制体系。以作业成本控制体系为指导,本文从作业成本法在速递物流企业应用的可行性与意义出发,构建了速递物流企业作业成本控制普遍应用框架。经过一定的理论研究,本文又具体以L省邮政速递物流公司为样本对其作业成本法的应用进行案例分析,对其存在的问题与现行作业成本控制体系进行改进与完善。最后,本文得出作业成本法将是速递物流企业成本管控唯一选择的结论,并提出在应用作业成本法的过程中必须注意管理层重视、全员参与和培训,注重制定实施规划,加强作业划分与资源管理等运用关键点,以期为速递物流企业应用作业成本法提供一定的借鉴。本文不仅能够在一定程度上促进速递物流企业作业成本控制理论的完善与发展,而且其对作业成本法应用的详尽说明也能够为速递物流企业作业成本控制提供依据,具有一定的实践意义。本文的创新点在于将作业成本法与速递物流企业相结合,跳脱于生产企业物流成本控制的范围,以L省邮政速递物流公司为案例对象就其作业成本控制进行具体分析。但是受笔者理论水平限制,加上时间、精力有限,所以本文收集的样本数据并不十分精确与全面,速递物流企业成本控制体系与框架的设计在企业运用实践中还会遇到各种问题仍有待进一步的探究。因此笔这将在今后的学习中继续关注作业成本控制的理论发展,研究本文各部分之间的内在联系,并结合工作实际力争改进本文的不足之处。
[Abstract]:Since the advent of activity-based costing in 2000, it has been widely used in express logistics enterprises. However, the application of activity-based costing in domestic express logistics enterprises is still in its initial stage. In the face of the increasingly fierce industry competition and the depressed macroeconomic environment, Many domestic express logistics enterprises have gradually adopted activity-based costing for cost management in order to promote the development of enterprises, but in the specific application of activity-based costing is a mere formality. In order to improve the cost control theory of express logistics enterprises and guide the express logistics enterprises to carry out effective cost control, this paper adopts literature analysis. This paper studies the application of activity-based costing in the cost control of express logistics enterprises by means of comparative analysis and the combination of theory and case analysis. This paper starts with the theoretical basis of the application of activity-based costing in express logistics enterprises. This paper summarizes the current situation of related research at home and abroad, clarifies the key concepts of logistics cost and activity-based cost, and explains the necessity and applicability of introducing activity-based costing into express logistics enterprises. The theories of cybernetics and information theory have designed the activity-based cost control system from three aspects: vertical, horizontal and grid. Under the guidance of activity-based cost control system, this paper starts from the feasibility and significance of the application of activity-based costing in express logistics enterprises. This paper constructs a general application framework of activity-based cost control in express logistics enterprises. After a certain theoretical study, this paper takes L province postal express logistics company as a sample to analyze the application of Activity-Based costing. Finally, this paper concludes that activity-based costing will be the only choice for the cost control of express logistics enterprises. In the process of applying ABC, we must pay attention to the key points such as the attention of management, the participation and training of all staff, the establishment of implementation plan, the strengthening of job division and resource management. In order to provide some reference for express logistics enterprises to apply activity-based costing, this paper can not only promote the improvement and development of the theory of activity cost control in express logistics enterprises to a certain extent. Moreover, the detailed explanation of the application of activity-based costing can also provide the basis for cost control in express logistics enterprises, which has certain practical significance. The innovation of this paper lies in the combination of activity-based costing and express logistics enterprises. Skipping from the scope of logistics cost control of production enterprises, taking L province post express logistics company as a case, the paper makes a concrete analysis of its activity-based cost control. However, due to the limitations of the author's theoretical level and time, energy is limited. So the sample data collected in this paper is not very accurate and comprehensive. The design of cost control system and framework of express logistics enterprises will meet various problems in the practice of enterprise application. Therefore, this paper will continue to pay attention to the development of activity-based cost control theory in the future study. This paper studies the internal relations between the various parts of this paper, and tries to improve the shortcomings of this paper combined with the actual work.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F259.23

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