基于TDABC的第三方物流企业成本管理研究

发布时间：2018-03-04 07:04

本文选题：第三方物流　切入点：物流成本管理　出处：《长安大学》2014年硕士论文　论文类型：学位论文

【摘要】：近些年，随着社会对于物流重要性认识的不断加深，我国的第三方物流市场得到了很大的发展，第三方物流企业也有了更大的发展空间，但也面临着更加激烈的竞争。一方面，客户在选择第三方物流企业提供的服务时，往往优先考虑价格，即价格因素是第一要素；另一方面，由于物流市场被广泛看好，进入物流领域的企业越来越多，第三方物流企业间的竞争越发激烈，而根据WTO的规定，从2005年12月起，我国的物流业全面取消了保护政策（邮政专营业务除外），国外物流巨头大举进入国内物流市场，进一步加剧了物流市场的竞争。我国第三方物流企业必须建立适合自身特点的成本核算体系，降低成本，提高经济效益，才能在激烈的市场竞争中站稳脚跟，发展壮大。鉴于此，本文试图寻找一种适合第三方物流企业成本核算和管理的方法，以提高第三方物流企业成本管理水平，，促进第三方物流业的发展。本文采用理论研究结合实证分析的研究方法，首先介绍了第三方物流企业成本管理的相关概念，分析了第三方物流企业成本的构成、特点及核算方法，认为传统成本核算方法不适合第三方物流企业，因为第三方物流企业具有直接成本少，服务产品多样化，差异性大等特征，而ABC方法由于实际可操作性不强也不适合，因此，本文提出可以用ABC方法改进后更加适合第三方物流成本特性的TDABC(Time Driver Activity-BasedCosting)方法作为提高第三方物流企业成本核算与管理水平的工具；然后，详细介绍了TDABC方法的原理，构建了在第三方物流企业应用TDABC进行物流成本核算的一般模型，并以广东N运输公司为例进行实证分析，验证了TDABC在第三方物流企业成本核算上的有效性及在成本管理上的价值，这对于我国第三方物流企业成本管理水平的提高有一定的借鉴意义；最后，对本文进行总结，指出存在的问题及未来进一步的研究方向。
[Abstract]:In recent years, with the deepening of the awareness of the importance of logistics, the third party logistics market in China has been greatly developed, third party logistics enterprises also have a greater space for development, but also facing more fierce competition. When customers choose the services provided by the third-party logistics enterprises, they often give priority to the price, that is, the price factor is the first factor. On the other hand, because the logistics market is widely valued, more and more enterprises enter the logistics field. The competition among the third party logistics enterprises is becoming more and more fierce. According to the regulations of WTO, since December 2005, the logistics industry of our country has completely abolished the protection policy (except for the exclusive postal service, and foreign logistics giants have entered the domestic logistics market on a large scale. Third party logistics enterprises in our country must establish a cost accounting system suitable for their own characteristics, reduce costs and improve economic benefits in order to gain a firm foothold in the fierce market competition. In view of this, this paper tries to find a method suitable for the cost accounting and management of the third party logistics enterprises in order to improve the cost management level of the third party logistics enterprises and promote the development of the third party logistics industry. This paper introduces the related concepts of the cost management of the third party logistics enterprises, and analyzes the composition, characteristics and accounting methods of the cost of the third party logistics enterprises. It is considered that the traditional cost accounting method is not suitable for the third party logistics enterprises, because the third party logistics enterprises have the characteristics of less direct cost, diversification of service products and large differences. However, the ABC method is not suitable for the practical operation, so it is not suitable for the third party logistics enterprises. In this paper, TDABC(Time Driver Activity-Based costing method, which can be improved by ABC method, is proposed as a tool to improve the cost accounting and management level of TPL enterprises. Then, the principle of TDABC method is introduced in detail. This paper constructs a general model of logistics cost accounting using TDABC in third-party logistics enterprises, and takes Guangdong N transportation company as an example to carry out empirical analysis. Verify the effectiveness of TDABC in the cost accounting of third-party logistics enterprises and the value of cost management, which has a certain reference to improve the cost management level of third-party logistics enterprises in China. The existing problems and further research directions in the future are pointed out.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.23;F253.7

【参考文献】