基于作业成本法的第三方物流企业成本核算及控制研究

发布时间：2018-06-09 13:52

本文选题：第三方物流 + 成本控制　；参考：《大连海事大学》2013年硕士论文

【摘要】：随着世界经济和贸易的发展,物流产业也不断在发展。自20世纪90年代引入第三方物流以来,我国第三方物流产业不断发展壮大,并且第三方物流企业逐渐成为对我国国民经济的发展起着至关重要作用的支柱企业。但是由于发展较晚,第三方物流企业也存在着许多问题,其中成本核算困难、物流成本控制失调尤为突出。我国物流产业日益加速的发展,使得更多的物流公司由单一的、大批量服务,转向多样化、特色化服务发展。我国的第三方物流企业对于成本的管理方式和理念依旧采用过去的思路,对于物流成本的管理不够重视,有的企业管理者虽然可能了解了物流成本管理的重要性,但是在实际中仍然使用过去传统的成本控制方法。这使得传统的成本核算方法逐渐不能为企业提供准确的成本信息以供其对成本进行控制。因此,作业成本控制法应运而生。它以作业成本为核算对象,将物流企业成本管理深入到作业层面,能够克服传统成本法对于复杂成本管理难以准确控制的缺陷。本文以第三方物流、物流成本控制等为理论依据,分析了我国第三方物流企业发展现状及存在的问题,进而运用作业成本法,建立物流企业成本核算作业成本法模型,并通过对天津某物流企业成本控制过程的研究,得出作业成本法优于传统成本法,是目前我国大多数第三方物流企业进行成本控制的有效方法的结论,最后根据作业成本法的分析,得出相应地成本控制方法。本文通过这些研究,希望对我国第三方物流企业成本控制提供可借鉴的参考依据。
[Abstract]:With the development of world economy and trade, logistics industry is developing constantly. Since the introduction of third party logistics (TPL) in the 1990s, the TPL industry in China has been growing, and TPL enterprises have gradually become the pillar enterprises that play an important role in the development of our national economy. However, due to the late development of the third party logistics enterprises, there are many problems, in which cost accounting is difficult, logistics cost control maladjustment is particularly prominent. Mass service, to diversification, characteristic service development. The third party logistics enterprises of our country still adopt the thought of the past, and pay less attention to the management of the cost of logistics, although some enterprise managers may understand the importance of the management of the cost of logistics. But in practice, the traditional cost control method is still used. This makes the traditional cost accounting method can not provide accurate cost information for the enterprise to control the cost. Therefore, the activity-based cost control method emerges as the times require. It takes the activity-based cost as the accounting object, deepens the logistics enterprise cost management to the activity level, can overcome the traditional cost method to the complex cost management accurate control flaw. Based on the theory of logistics cost control, this paper analyzes the current situation and problems of the development of the third party logistics enterprises in China, and then establishes the cost accounting activity cost method model of logistics enterprises by using the activity-based costing method. Through the study of the cost control process of a logistics enterprise in Tianjin, it is concluded that the activity-based costing method is superior to the traditional cost method, which is an effective method for the cost control of most third party logistics enterprises in our country at present. Finally, according to the analysis of activity-based costing, the corresponding cost control method is obtained. Through these studies, this paper hopes to provide a reference basis for the cost control of third party logistics enterprises in China.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F259.23

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