M公司基于作业成本法的物流成本控制研究

发布时间：2018-06-17 00:38

本文选题：物流成本 + 成本控制　；参考：《南京理工大学》2013年硕士论文

【摘要】：随着社会的发展,企业间的竞争日趋激烈。如何能在激烈的市场竞争中生存并发展下去,是每个企业都面临的重大课题。目前,企业领导层逐渐认识到物流成本控制的重要性,意识到物流成本的控制直接关系到企业的盈利,准确的成本核算和有效的成本控制将是企业提高市场竞争力的关键所在。论文首先对物流成本管理这一选题的背景和意义进行了分析,介绍了目前国内与国外物流成本控制的研究状况,对物流成本、物流成本控制及作业成本法等相关理论进行了重点阐述；其次,在分析M公司物流成本控制现状的基础上,指出该公司在物流成本管理与控制上存在的一些问题,在此基础上,论文将成本目标管理与作业成本法相结合对M公司实施物流成本控制,利用目标成本管理所具有的强烈的市场导向性这一特征,在产品设计研发阶段,制订出物流成本的目标值,对物流成本进行事前控制；再次,以M公司的两种产品为例,分别运用作业成本计算法及传统成本计算法对其两种产品进行物流成本的核算,并将两种计算法进行比较,指出传统成本计算法存在的缺陷,而应用作业成本法核算出来的结果更加科学。然后对作业成本法计算结果进行分析,根据分析结果,对M公司提出针对性的物流成本控制策略。
[Abstract]:With the development of society, the competition between enterprises is becoming more and more fierce. How to survive and develop in the fierce market competition is an important subject that every enterprise faces. At present, the leaders of enterprises gradually realize the importance of logistics cost control, realize that the control of logistics cost is directly related to the profits of enterprises, accurate cost accounting and effective cost control will be the key to improve the market competitiveness of enterprises. Firstly, the paper analyzes the background and significance of logistics cost management, introduces the research status of logistics cost control both at home and abroad, and analyzes the logistics cost. Secondly, on the basis of analyzing the current situation of logistics cost control in M Company, the paper points out some problems existing in logistics cost management and control of M Company, and then points out some problems in logistics cost management and control. This paper combines cost objective management with activity-based costing to implement logistics cost control for M Company, and takes advantage of the strong market-oriented characteristics of target cost management in the stage of product design and development. The target value of logistics cost is worked out and the logistics cost is controlled in advance. Thirdly, the two products of M Company are taken as an example to calculate the logistics cost of the two products by using activity-based costing method and traditional cost calculation method, respectively. By comparing the two methods, the defects of the traditional costing method are pointed out, and the results obtained by the ABC method are more scientific. Then, the calculation results of activity-based costing method are analyzed, according to the analysis results, the corresponding logistics cost control strategy is put forward to M Company.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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