时间驱动作业成本法在A物流公司的应用研究

发布时间：2018-05-19 10:06

本文选题：时间驱动作业成本 + 物流成本　；参考：《中南大学》2013年硕士论文

【摘要】：摘要：随着物流行业的迅速发展,如何通过降低物流成本提高自身竞争力成为该行业企业面临的重大问题。作业成本法在物流企业的成本管理中已经得到初步应用,然而,其中仍存在不少问题。基于此,有必要在物流企业的成本核算与管理中引入改进的作业成本核算思想,这对于物流企业成本的有效控制与管理具有十分重要的意义。本论文通过时间驱动作业成本法在A物流公司的具体应用,为A物流公司建立了时间驱动作业成本核算控制体系。论文首先阐述了作业成本法与时间驱动作业成本法的国内外研究现状与相关理论,为后续A物流公司作业成本核算控制系统的设计提供了理论基础。随后,论文介绍了A物流公司的基本情况,分析了该公司作业成本法应用的现状并指出其中存在的问题,针对这些问题对改进作业成本核算进行了可行性分析。在此基础上,对A物流公司应用时间驱动作业成本法提出方案设计,从作业中心的划分、成本产能计算的具体方法、作业时间方程式的确立到最后产品成本的核算与结果分析等环节论述了如何在A物流公司展开时间驱动作业成本核算控制体系的应用。最后,论文采用A物流公司三个月的实际数据进行核算流程分析,并对核算结果进行横向、纵向与关键指标对比分析,为该公司成本核算与控制提出了改善建议。本论文的研究结果对物流行业企业的成本核算与控制具有一定的指导与参考意义。
[Abstract]:Absrtact: with the rapid development of logistics industry, how to improve their competitiveness by reducing logistics costs has become a major problem faced by enterprises in this industry. Activity-Based costing (ABC) has been applied in cost management of logistics enterprises. However, there are still many problems. Based on this, it is necessary to introduce the improved activity-based cost accounting idea into the cost accounting and management of logistics enterprises, which is of great significance for the effective control and management of logistics enterprises' costs. In this paper, the time-driven activity-based costing control system is established for A logistics company through the application of the time-driven activity-based costing method in A logistics company. In this paper, the current research situation and related theories of activity-based costing and time-driven activity-based costing at home and abroad are introduced, which provides a theoretical basis for the design of ABC control system in A logistics company. Then, the paper introduces the basic situation of A logistics company, analyzes the current situation of the application of ABC in the company, points out the existing problems, and analyzes the feasibility of improving ABC accounting in view of these problems. On this basis, the paper puts forward the scheme design of the application of time-driven activity-based costing in A logistics company, including the division of the operation center and the concrete method of calculating the cost and production capacity. From the establishment of the activity-based time equation to the final product cost accounting and result analysis, this paper discusses how to apply the time-driven activity-based costing control system in A logistics company. Finally, the paper uses the actual data of A logistics company three months to analyze the accounting process, and carries on the horizontal, longitudinal and key index contrast analysis to the accounting result, and puts forward the improvement suggestion for the cost accounting and control of the company. The research results of this paper have certain guidance and reference significance to the cost accounting and control of logistics enterprises.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F253.7

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