基于作业成本法的制造企业物流成本管理研究

发布时间：2018-04-10 23:05

本文选题：制造企业 + 物流成本　；参考：《贵州财经大学》2014年硕士论文

【摘要】：自从我国2002年加入WTO以来，市场竞争的激烈程度及经济全球化程度日益加强，制造业要想建立关键的竞争优势，通过传统的减少材料投入和做大产品数量以摊薄成本来提高企业利润的方式已经难以继续，企业的利润需要寻求新的增长点，，发达国家普遍采用的办法是通过降低物流成本来实现。由于我国的制造企业在生产产品时都是实行大批量生产，人力成本不高，所以，在国际市场上必然占据了一定程度的竞争地位。不过，我国的企业与生俱来就有种重视产品生产环节、轻视流通环节的看法，导致了物流成本一直较高，因此，这就必然成为我国企业在国际上增强竞争力的瓶颈。学术上对物流的研究也还处于起步阶段，对物流成本的揭示也不清晰透彻，物流成本核算不健全，加之企业在物流方面的金钱投入未得到有效控制，所以，我国的物流成本核算与控制并没有达到科学有效管理的阶段，也正是因为如此，对提升我国当代企业管理水平产生了影响。物流资源的消耗总是伴随着企业生产的整个过程，因此，怎样健全完善和加强物流成本管理，有效控制物流成本水平已成为我国制造业迫在眉睫的难题。本文主要是对制造企业物流成本核算与控制的研究，着重从以下几个方面展开：（1）绪论部分，该部分着重阐述了本文的研究背景、研究目的和国外及国内在相关领域的研究动态，并对国内外已做过的相关研究做简要述评。（2）第二部分，此部分一方面介绍了物流及物流成本的概念，以及在物流领域与物流相关的几种重要的理论学说，另一方面，介绍了作业成本法的概念及理论，将ABC法和传统的成本核算方法进行比较，继而分析了制造企业运用作业成本法的优越性，为后文研究物流成本核算和控制奠定了夯实的理论基础。（3）第三部分，此部分对目前的制造业中，物流成本核算和控制的情况进行了具体的论述，并且对制造企业在物流成本核算和控制中存在的问题进行了深入分析。（4）第四部分，此部分研究的是在作业的基础上，制造企业如何对物流成本核算体系进行设计，包括核算体系的设计原则和设计方法。（5）第五部分，此部分首先阐述了制造企业进行物流成本控制的意义和思路，然后再以前馈控制、过程控制和反馈控制为主线，阐述了制造企业如何实施物流成本控制，并且在反馈控制中引入平衡计分法对控制效果进行绩效评价。（6）第六部分，案例分析。此部分用了一个具体的案例分析了制造企业如何采用作业成本法进行成本核算与控制。（7）第七部分，此部分是文章的结尾，一方面对全文做总结，另一方面指出了本文的研究不足之处，并对我国企业生存环境和企业物流的未来发展趋势进行了分析。
[Abstract]:Since China's entry into WTO in 2002, the market competition and the degree of economic globalization have been strengthened day by day. If the manufacturing industry wants to establish a key competitive advantage,The traditional ways of reducing material input and increasing the number of products in order to dilute the cost to increase the profits of enterprises have been difficult to continue. The profits of enterprises need to seek new growth points.Developed countries generally use the method is to reduce logistics costs to achieve.Because the manufacturing enterprises in our country are carrying out mass production and low labor cost, they must occupy a certain degree of competition position in the international market.However, Chinese enterprises are born to attach importance to the production of products, despise the circulation link, leading to a higher logistics costs, therefore, this will inevitably become the bottleneck for our enterprises to enhance their competitiveness in the world.Academic research on logistics is still in its infancy, the disclosure of logistics costs is not clear, logistics cost accounting is not perfect, and the financial input of enterprises in logistics has not been effectively controlled, so,Logistics cost accounting and control in China has not reached the stage of scientific and effective management.The consumption of logistics resources is always accompanied by the whole process of enterprise production. Therefore, how to perfect and strengthen logistics cost management and effectively control the level of logistics cost has become an urgent problem in China's manufacturing industry.This paper mainly studies the logistics cost accounting and control of manufacturing enterprises, focusing on the following aspects:The first part is the introduction part, which focuses on the research background, research purpose and the research trends in related fields at home and abroad, and makes a brief review of the related research done at home and abroad.The second part introduces the concept of logistics and logistics cost, as well as several important theories related to logistics, on the other hand, it introduces the concept and theory of activity-based costing.This paper compares the ABC method with the traditional cost accounting method, and then analyzes the superiority of the activity-based costing method in manufacturing enterprises, which lays a solid theoretical foundation for the later research on logistics cost accounting and control.The third part, this part has carried on the concrete discussion to the current manufacturing industry, the logistics cost accounting and the control situation, and has carried on the thorough analysis to the manufacturing enterprise in the logistics cost accounting and the control existence question.The fourth part is about how to design the logistics cost accounting system on the basis of operation, including the design principle and method of the accounting system.In the fifth part, the significance and thinking of logistics cost control in manufacturing enterprises are first expounded, and then how to implement logistics cost control in manufacturing enterprises is described with feedforward control, process control and feedback control as the main line.In the feedback control, the balanced score method is introduced to evaluate the performance of the control.The sixth part, case study.In this part, a specific case is used to analyze how to use activity-based costing for cost accounting and control in manufacturing enterprises.The seventh part, this part is the end of the article, on the one hand makes a summary of the full text, on the other hand, points out the research deficiencies of this paper, and analyzes the future development trend of enterprise survival environment and enterprise logistics in our country.
【学位授予单位】：贵州财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F425;F252;F406.72

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