天津嘉良物流有限公司物流成本控制研究

发布时间：2018-04-03 07:07

本文选题：物流成本　切入点：目标成本　出处：《天津商业大学》2014年硕士论文

【摘要】：随着人们物流成本在企业总成本中所占比例日益增大，使得许多企业尤其作为物流企业来讲，物流成本的高低直接影响到了企业的利润水平以及日后的长远发展，所以企业的管理层及成本核算人员必须要增强物流成本管理与控制的意识，最终达到节约成本，提高利润，以促进企业稳定而长远发展。本论文第一章对研究背景与意义、研究内容与方法，以及论文的创新点进行了相关阐述；第二章对物流成本的相关理论及其核算方法进行了详细论述：第三章主要是在相关理论的基础上，分析天津嘉良物流有限公司物流成本控制存在问题，并提出物流成本控制策略；第四章重点论述嘉良物流有限公司物流成本的作业成本法并以计算结果对作业成本法进行客观评价；第五章作为最后一章分析嘉良物流有限公司物流成本控制效益。本文对于物流成本的控制提出了三维一体的控制体系，，关注整个体系是否能够得以实行；文中对于嘉良物流有限公司通过使用作业成本法能够很好的解决其一些物流数据的模糊以及隐蔽性，并对整个公司采用作业成本法对物流成本的控制提出了基本的框架以及简单的措施。以上均说明了使用作业成本法能够给出较为详细的财务数据，提高了财务信息给出数据的准确性，这对于物流成本控制提供了有利的条件，能够很好的增强公司的核心竞争力。本论文在实际操作中将理论研究结合起来，在选用方法时，必须要重视其可操作性。将现代物流中相关的知识，如会计学、统计学以及管理会计学等方法与理论综合运用起来，将世界上相关的物流成本方法与数据进行广泛的搜集，针对物流活动，将其相关的控制物流成本的方法建立起来。将定量与定性两种分析方法结合起来，使该公司获取一个具有现实可行性的控制物流成本法。
[Abstract]:With the increasing proportion of people's logistics cost in the total cost of enterprises, many enterprises, especially as logistics enterprises, the level of logistics costs directly affect the profit level of enterprises and the long-term development in the future.Therefore, the management and cost accounting personnel of the enterprise must strengthen the consciousness of logistics cost management and control, and finally achieve cost saving, increase profits, in order to promote the stable and long-term development of the enterprise.In the first chapter of this paper, the research background and significance, research content and methods, as well as the innovation of the paper are expounded.The second chapter discusses the logistics cost related theory and its accounting method in detail. The third chapter is mainly on the basis of the relevant theory to analyze the existing problems of logistics cost control in Tianjin Jialiang Logistics Co., Ltd.The fourth chapter focuses on the activity-based costing of logistics cost of Jialiang Logistics Co., Ltd., and evaluates it objectively with the result of calculation.The fifth chapter as the last chapter analyzes the benefit of logistics cost control of Jialiang Logistics Co., Ltd.In this paper, a three-dimensional control system is proposed for logistics cost control, and the whole system can be implemented.In this paper, through the use of activity-based costing, Jialiang Logistics Co., Ltd. can solve the ambiguity and concealment of some of its logistics data.And put forward the basic frame and simple measures to control the logistics cost by activity-based costing.All of the above show that ABC can provide more detailed financial data, improve the accuracy of financial information giving data, which provides favorable conditions for logistics cost control, and can enhance the core competitiveness of the company.In this paper, the theoretical research is combined in practice, and the maneuverability must be paid attention to when selecting the method.The relevant knowledge in modern logistics, such as accounting, statistics, management accounting and so on, is comprehensively applied to collect the relevant logistics cost methods and data in the world, aiming at logistics activities.Set up its related method of controlling logistics cost.Combining quantitative and qualitative analysis methods, the company can obtain a feasible method of controlling logistics cost.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F253.7

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