基于TD-ABC的第三方物流企业物流成本分析与控制
发布时间：2018-10-13 12:34
【摘要】：与发达国家相比,我国第三方物流企业的成本费用严重偏高,并且物流成本管理水平与管理方法比较滞后。目前,物流成本核算还没有统一的核算口径与核算标准,且核算结果无法清晰反映物流成本管理中出现的问题,不能为成本控制提供准确可靠的成本信息,导致物流成本控制效果不佳。因此,如何构建高效物流成本核算与控制体系,已成为第三方物流企业亟待需要解决的问题。 本文首先从物流成本相关文献出发,结合我国第三方物流企业成本核算的现状,总结了目前我国第三方物流企业成本核算中存在的问题。并针对此问题,提出采用更加符合第三方物流企业成本特性的时间驱动作业成本法(TD-ABC)。其次阐述了TD-ABC核算的基本原理与基本流程,按照时间动因驱动资源作业分配成本的思路来构建TD-ABC核算体系,讲述第三方物流企业应用TD-ABC的基本步骤,并引入案例进行物流成本核算与分析。最后从物流作业链和价值链出发,结合物流成本的影响因素与控制原则构建综合物流成本作业控制体系。提出从物流全过程与全系统进行成本控制,并对确认成本控制切入点与作业成本控制的实施进行了研究,结合实例提出了一些合理化建议。
[Abstract]:Compared with the developed countries, the cost of the third party logistics enterprises in our country is on the high side, and the level of logistics cost management and the management method lag behind. At present, logistics cost accounting has not unified accounting caliber and accounting standard, and the accounting results can not clearly reflect the problems in logistics cost management, and can not provide accurate and reliable cost information for cost control. Lead to logistics cost control effect is not good. Therefore, how to construct an efficient logistics cost accounting and control system has become an urgent problem to be solved by third party logistics enterprises. Based on the related documents of logistics cost and the current situation of the cost accounting of the third party logistics enterprises in China, this paper summarizes the existing problems in the cost accounting of the third party logistics enterprises in our country. To solve this problem, time-driven activity-based costing (TD-ABC), which is more in line with the cost characteristics of third party logistics enterprises, is proposed. Secondly, this paper expounds the basic principle and flow of TD-ABC accounting, constructs the TD-ABC accounting system according to the idea of time driver driving resource activity allocation cost, and describes the basic steps of applying TD-ABC to the third party logistics enterprises. And introduces the case to carry on the logistics cost accounting and the analysis. Finally, from the point of view of logistics activity chain and value chain, combined with the influencing factors and control principles of logistics cost, the integrated logistics cost activity control system is constructed. This paper puts forward cost control from the whole process of logistics and the whole system, and studies the implementation of confirmation cost control and activity-based cost control, and puts forward some reasonable suggestions in combination with an example.
【学位授予单位】：重庆交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F253.7
本文编号：2268652
[Abstract]:Compared with the developed countries, the cost of the third party logistics enterprises in our country is on the high side, and the level of logistics cost management and the management method lag behind. At present, logistics cost accounting has not unified accounting caliber and accounting standard, and the accounting results can not clearly reflect the problems in logistics cost management, and can not provide accurate and reliable cost information for cost control. Lead to logistics cost control effect is not good. Therefore, how to construct an efficient logistics cost accounting and control system has become an urgent problem to be solved by third party logistics enterprises. Based on the related documents of logistics cost and the current situation of the cost accounting of the third party logistics enterprises in China, this paper summarizes the existing problems in the cost accounting of the third party logistics enterprises in our country. To solve this problem, time-driven activity-based costing (TD-ABC), which is more in line with the cost characteristics of third party logistics enterprises, is proposed. Secondly, this paper expounds the basic principle and flow of TD-ABC accounting, constructs the TD-ABC accounting system according to the idea of time driver driving resource activity allocation cost, and describes the basic steps of applying TD-ABC to the third party logistics enterprises. And introduces the case to carry on the logistics cost accounting and the analysis. Finally, from the point of view of logistics activity chain and value chain, combined with the influencing factors and control principles of logistics cost, the integrated logistics cost activity control system is constructed. This paper puts forward cost control from the whole process of logistics and the whole system, and studies the implementation of confirmation cost control and activity-based cost control, and puts forward some reasonable suggestions in combination with an example.
【学位授予单位】：重庆交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F253.7
【参考文献】
相关期刊论文 前10条
1 牛群;;基于关系营销的第三方物流企业营销策略探讨[J];北方经济;2008年02期
2 周涛,程钧谟,乔忠;第三方物流的成本收益分析[J];商业研究;2003年15期
3 周敏,王成钢;基于顾客价值的物流成本ABC计量模型[J];长沙航空职业技术学院学报;2005年02期
4 张令荣;杨梅;;基于价值链的企业物流一体化成本分析方法研究[J];大连理工大学学报(社会科学版);2005年04期
5 童明荣;薛恒新;林琳;;现代第三方物流供应商的选择[J];大连海事大学学报;2006年04期
6 李朝辉,邓贵仕,王谨;企业物流成本系统化控制分析[J];东南大学学报(哲学社会科学版);2002年S2期
7 黄炎波,张汉江;物流成本控制的系统方式[J];系统工程;2004年01期
8 王爱晶;;企业物流成本控制再探讨[J];消费导刊;2008年24期
9 段琼;;关于企业物流成本控制的对策研究[J];价值工程;2012年05期
10 刘艳萍;;企业物流成本核算方法的设计研究[J];会计之友(中旬刊);2009年05期
相关博士学位论文 前1条
1 杨头平;企业物流系统成本分析与控制优化研究[D];华中科技大学;2008年
，本文编号：2268652
本文链接：https://www.wllwen.com/guanlilunwen/chengbenguanlilunwen/2268652.html
