顺达物流公司作业成本管理体系构建与应用研究
发布时间：2019-03-30 18:39
【摘要】：近几年来,经济快速发展,企业间竞争加剧。物流企业发展也十分迅速。政府在工作报告中也明确指出,鼓励物流企业的发展。这种政策性的倾斜为物流企业的发展提供了有力的外部支持。但在发展的同时,企业内部存在的问题不容忽视。这其中最重要的就是成本核算与管理的问题。目前,大多数的物流企业成本核算都处于失真的状态,无法核算准确的物流成本信息,不利于企业进行成本管理,进而影响企业战略的制定。物流企业迫切需要一种准确高效的成本核算管理方法,提高成本信息准确性,改善成本管理水平。而作业成本管理可以有效解决物流企业所面临的问题。作业成本管理是以作业为中心,通过作业的分析与作业成本计算可以为企业提供较为准确的成本信息,有效地解决了企业成本费用计算失真的问题,为企业成本分析决策进行有效的指导。 本文从作业成本管理及其相关理论入手,运用定性与定量相结合的分析方法,利用案例分析法,在对顺达物流公司成本核算管理现状进行分析的基础上,指出其存在的问题,进而提出引入作业成本管理体系的必要性和适用性,从而为作业成本管理体系的构建形成一条合理的思路。在此基础上,为顺达物流公司构建一套完整的作业成本管理体系,并进行应用设计。通过体系的实施,可以提高顺达物流公司成本核算的准确性,并且可以将管理者的注意力从产品成本结果本身转移至导致成本发生的原因上,这样有助于管理者了解何时何地,为何发生该成本,从而使之前的部分不可控成本转变为可控成本,加强了对于成本的过程控制,有利于企业绩效考核标准的制定和实施。
[Abstract]:In recent years, the rapid development of the economy, competition between enterprises intensified. Logistics enterprises are also very rapid development. The government also made it clear in its work report to encourage the development of logistics enterprises. This policy inclination provides powerful external support for the development of logistics enterprises. But at the same time in the development, the problems existing within the enterprise should not be ignored. One of the most important is the cost accounting and management issues. At present, most logistics enterprise cost accounting is in the state of distortion, can not calculate accurate logistics cost information, is not conducive to enterprise cost management, and then affect the formulation of enterprise strategy. Logistics enterprises urgently need an accurate and efficient cost accounting management method to improve the accuracy of cost information and improve the level of cost management. And activity-based cost management can effectively solve the problems faced by logistics enterprises. Activity-based cost management (ABC) is activity-centered. Through activity analysis and activity-based costing calculation, we can provide more accurate cost information for enterprises, and effectively solve the problem of distortion in cost calculation of enterprises. Effective guidance for enterprise cost analysis and decision-making. This paper starts with activity-based cost management and its related theories, using qualitative and quantitative analysis methods, using case analysis, on the basis of the cost accounting management status of Shunda logistics company, points out its existing problems. Then it puts forward the necessity and applicability of introducing activity-based cost management system, so as to form a reasonable train of thought for the construction of activity-based cost management system. On this basis, for Shunda logistics company to build a complete set of activity-based cost management system, and carry on the application design. The implementation of the system can improve the accuracy of the cost accounting of Shunda logistics company, and can shift the attention of managers from the product cost outcome itself to the causes of the cost, which helps managers to understand when and where. Why this cost occurs, so that the former part of uncontrollable costs into controllable costs, strengthen the cost of process control, conducive to the establishment and implementation of enterprise performance appraisal standards.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.23;F253.7
本文编号：2450371
[Abstract]:In recent years, the rapid development of the economy, competition between enterprises intensified. Logistics enterprises are also very rapid development. The government also made it clear in its work report to encourage the development of logistics enterprises. This policy inclination provides powerful external support for the development of logistics enterprises. But at the same time in the development, the problems existing within the enterprise should not be ignored. One of the most important is the cost accounting and management issues. At present, most logistics enterprise cost accounting is in the state of distortion, can not calculate accurate logistics cost information, is not conducive to enterprise cost management, and then affect the formulation of enterprise strategy. Logistics enterprises urgently need an accurate and efficient cost accounting management method to improve the accuracy of cost information and improve the level of cost management. And activity-based cost management can effectively solve the problems faced by logistics enterprises. Activity-based cost management (ABC) is activity-centered. Through activity analysis and activity-based costing calculation, we can provide more accurate cost information for enterprises, and effectively solve the problem of distortion in cost calculation of enterprises. Effective guidance for enterprise cost analysis and decision-making. This paper starts with activity-based cost management and its related theories, using qualitative and quantitative analysis methods, using case analysis, on the basis of the cost accounting management status of Shunda logistics company, points out its existing problems. Then it puts forward the necessity and applicability of introducing activity-based cost management system, so as to form a reasonable train of thought for the construction of activity-based cost management system. On this basis, for Shunda logistics company to build a complete set of activity-based cost management system, and carry on the application design. The implementation of the system can improve the accuracy of the cost accounting of Shunda logistics company, and can shift the attention of managers from the product cost outcome itself to the causes of the cost, which helps managers to understand when and where. Why this cost occurs, so that the former part of uncontrollable costs into controllable costs, strengthen the cost of process control, conducive to the establishment and implementation of enterprise performance appraisal standards.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.23;F253.7
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