S物流有限公司仓储成本控制研究

发布时间：2018-03-21 20:49

本文选题：作业成本法　切入点：第三方物流　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着被称为“第三利润源泉”的物流行业地位的稳步提升，第三方物流越来越受到社会各界的关注及重视，物流仓储成本的优化也成为企业经营和学界研究的重要课题。本文在作业成本法的基础上以S物流有限公司的仓储作业流程、仓储体系和仓储成本管理为例，实证研究了作业成本法在第三方物流仓储成本控制中的应用，旨在解决第三方物流如何通过成本控制与国际物流企业接轨的问题。最终通过分析作业成本法在第三方物流仓储成本控制中的适用性和S物流有限公司仓储成本现状与问题，提出了S物流有限公司仓储成本控制优化方案。首先，介绍了本文的研究背景、研究意义、国内外的研究现状、研究方法以及思路，在分析第三方物流企业仓储成本管理研究的重要性的基础上阐述了本课题的研究意义，系统总结和归纳了国内外关于成本管理、作业成本法应用的相关研究，并描述了文章的行文思路和章节安排。其次，对第三方物流的相关概念和特征、仓储成本含义和意义进行了界定和衡量，系统的阐述了作业成本法的概念体系、基本原理、核算程序以及它与传统成本核算方法的区别，为下文相关分析和实证研究奠定了理论基础和方法指导。再次，通过对第三方物流公司的仓储成本构成和特点的介绍，以及作业成本法应用于第三方物流的必然性和优势分析，验证了作业成本法在第三方物流公司仓储成本控制中的适用性和实用性。然后，简单介绍了S物流有限公司的性质和业务范围、分析了S物流有限公司仓储业务流程和成本控制现状，，并在此基础上发现了该公司仓储物流体系的不足，从而提出了仓储物流体系的改进方向。最后，在基于作业成本法的第三方物流仓储成本核算模型的基础上，提出了控制和优化S物流有限公司仓储成本的可行性方案。利用作业成本法的运算流程和S物流有限公司的实际情况，选择了合适的成本动因，核算了S物流有限公司的仓储成本，并对核算的结果和仓储成本控制效果进行分析，为仓储成本的控制和改进提出了建议。
[Abstract]:With the steady improvement of the position of logistics industry, which is called "the third profit source", the third party logistics has been paid more and more attention to by all walks of life. The optimization of logistics warehousing cost has also become an important subject of enterprise management and academic research. Based on ABC, this paper takes the warehousing process, warehousing system and warehousing cost management of S Logistics Co., Ltd as an example. This paper empirically studies the application of activity-based costing in the third party logistics warehousing cost control. The purpose of this paper is to solve the problem of how to integrate TPL with international logistics enterprises through cost control. Finally, by analyzing the applicability of ABC in TPL warehousing cost control and the current situation and problems of storage cost in S Logistics Co., Ltd. The optimization scheme of storage cost control of S Logistics Co., Ltd is put forward. First of all, this paper introduces the research background, research significance, domestic and foreign research status, research methods and ideas, on the basis of analyzing the importance of the third party logistics enterprise warehouse cost management research significance. This paper systematically summarizes and summarizes the relevant research on cost management and activity-based costing at home and abroad, and describes the ideas and chapter arrangement of the article. Secondly, it defines and measures the related concepts and characteristics of third-party logistics, the meaning and significance of warehousing cost, and systematically expounds the concept system and basic principle of activity-based costing. The difference between the accounting procedure and the traditional cost accounting method lays a theoretical foundation and method guidance for the related analysis and empirical research below. Thirdly, through the introduction of the structure and characteristics of the warehousing cost of the third party logistics company, as well as the necessity and advantage analysis of the application of activity-based costing to the third party logistics, The applicability and practicability of activity-based costing in the storage cost control of third party logistics company are verified. Then, it introduces the nature and business scope of S Logistics Co., Ltd., analyzes the current situation of warehousing business process and cost control of S Logistics Co., Ltd., and finds out the deficiency of the warehousing logistics system of S Logistics Co., Ltd. The improvement direction of warehouse logistics system is put forward. Finally, on the basis of the third party logistics warehousing cost accounting model based on activity-based costing, The feasible scheme of controlling and optimizing the storage cost of S Logistics Co., Ltd. is put forward. The appropriate cost driver is selected by using the operation flow of activity-based costing method and the actual situation of S Logistics Co., Ltd. The storage cost of S Logistics Co., Ltd. is calculated, and the results of accounting and the effect of storage cost control are analyzed, and some suggestions for the control and improvement of storage cost are put forward.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.23;F253.7

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