农产品流通企业的作业成本管理研究

发布时间：2018-06-30 04:14

本文选题：农产品流通企业 + 作业成本法　；参考：《山西财经大学》2014年硕士论文

【摘要】：农业是我国国民经济的基础产业，而近年来，我国农产品价格居高不下，农民增收困难，究其原因，很大一部分原因在于农产品流通环节不畅、流通成本偏高。和发达国家相比，无论是从硬件上还是从软件上来讲，我国农产品物流都和发达国家存在相当大的差距，由于流通成本的偏高，导致我国农产品的价格偏高，在价格上没有优势，在国际市场中缺乏竞争力。作为农产品流通过程中的生力军，农产品流通企业主要负责农产品的购销，将农产品通过采购、库存、运输、配送等一系列环节送到消费者手中，虽然近年来，国家对农产品流通企业的扶持力度很大，从政策上给予企业相关的税收、交通等优惠，但是农产品流通成本高的问题却没有从根本上得到解决，因此，必须从农产品流通企业自身出发，采用科学的方法对企业进行成本控制。本文首先研究了商品流通企业、农产品流通企业等相关概念，根据农产品流通的程序，将农产品流通成本具体分解到农产品流通的各个环节，并对各环节的成本内容进行具体分析。通过对作业成本法的研究，结合我国农产品流通企业的成本控制现状，提出将作业成本法应用于农产品流通企业的必要性和可行性。本文提出用作业成本法对农产品流通企业进行成本控制，将农产品的每个流通环节作为一个作业中心，以“产品消耗作业，作业消耗资源”作为原则，，通过作业的分解和成本动因的确定计算出作业成本和产品成本。本文结合具体案例，以一家农产品流通企业为研究对象，在确定了该企业的资源、作业的前提下，采用作业成本法，不仅可以计算出企业产品的成本费用，还能得到产品所耗各作业的资源成本，从根本上找出农产品流通环节成本偏高的原因，并对症下药，针对不同原因采取不同的应对措施，从而有效降低农产品的流通成本。第一部分导论。阐述文章的选题背景、选题目的和意义，评述了国内外学术界关于物流理论、作业成本管理理论的研究现状，提出了文章的研究思路和研究方法。第二部分农产品流通企业以及作业成本法的相关理论。本部分介绍了关于农产品流通企业以及作业成本法的相关概念和基本理论。第三部分我国农产品流通企业成本管理现状。本部分通过分析农产品流通企业成本研究的现状，提出在农产品流通企业实施作业成本法的必要性和可行性。第四部分作业成本法在农产品流通企业的应用。本部分介绍了作业成本法在农产品流通企业具体应用的原理和程序。第五部分作业成本法下农产品流通企业成本控制案例分析。本部分通过引进具体案例，采用作业成本法对其进行成本核算，并在核算基础上，分析农产品流通企业成本偏高的原因，有的放矢，针对不同的原因提出相应的对策。
[Abstract]:Agriculture is the basic industry of the national economy of our country, but in recent years, the price of agricultural products in our country is high, the farmers' income is difficult to increase, a large part of the reason is that the circulation link of agricultural products is not smooth and the circulation cost is on the high side. Compared with developed countries, whether in terms of hardware or software, there is a considerable gap between China's agricultural products logistics and developed countries. Due to the high circulation costs, the prices of agricultural products in our country are on the high side. There is no advantage in price and a lack of competitiveness in the international market. As a fresh force in the process of agricultural product circulation, agricultural products circulation enterprises are mainly responsible for the purchase and marketing of agricultural products, sending agricultural products to consumers through a series of links, such as procurement, inventory, transportation, distribution, etc., although in recent years, The state has made great efforts to support agricultural products circulation enterprises, giving them preferential tax and transportation benefits in terms of policies, but the problem of high agricultural product circulation costs has not been fundamentally resolved, so, It is necessary to use scientific methods to control the cost of agricultural products circulation enterprises. This paper first studies the related concepts such as commodity circulation enterprises, agricultural products circulation enterprises, etc. According to the procedure of agricultural products circulation, the cost of agricultural products circulation is decomposed into various links of agricultural products circulation. And carries on the concrete analysis to each link's cost content. Based on the study of activity-based costing and the current situation of cost control of agricultural product circulation enterprises in China, the necessity and feasibility of applying activity-based costing to agricultural product circulation enterprises are put forward. In this paper, the cost of agricultural products circulation enterprises is controlled by activity-based costing method. Each circulation link of agricultural products is regarded as an operation center, and the principle of "product consuming activities, activity consuming resources" is taken as the principle. The activity cost and the product cost are calculated by the decomposition of the activity and the determination of the cost driver. In this paper, with a specific case, taking an agricultural product circulation enterprise as the research object, under the premise of determining the resources and activities of the enterprise, we can not only calculate the cost of the products of the enterprise, but also adopt the activity-based costing method. It can also get the resource cost of each activity consumed by the product, find out the reason why the agricultural product circulation link cost is on the high side, and take different countermeasures according to the case, so as to effectively reduce the circulation cost of agricultural product. The first part is introduction. This paper expounds the background, purpose and significance of the selected topic, reviews the current research situation of logistics theory and activity-based cost management theory in academic circles at home and abroad, and puts forward the research ideas and methods of the article. The second part is the theory of agricultural product circulation enterprises and activity-based costing. This part introduces the related concepts and basic theories about agricultural product circulation enterprises and activity-based costing. The third part of our country agricultural product circulation enterprise cost management present situation. This part puts forward the necessity and feasibility of carrying out activity-based costing in agricultural products circulation enterprises by analyzing the present situation of the cost research of agricultural products circulation enterprises. The fourth part is the application of activity-based costing in agricultural product circulation enterprises. This part introduces the principle and procedure of activity-based costing in agricultural product circulation enterprises. The fifth part is the case study of the cost control of agricultural product circulation enterprises under activity-based costing. This part through the introduction of specific cases, the use of activity-based costing to its cost accounting, and on the basis of accounting, analysis of the high cost of agricultural products circulation enterprises, targeted, put forward the corresponding countermeasures for different reasons.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F326.6;F275

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