基于作业成本法的农产品企业物流成本的研究与应用
发布时间：2019-05-10 23:47
【摘要】：企业物流成本核算一直是困扰现代企业的一个难题,在现行会计制度下,企业物流成本分散在许多会计科目中或与其他成本、费用混合计算,没有单独核算企业物流成本。作业成本法及作业成本管理相关理论的出现,弥补了传统会计核算企业物流成本的缺陷,它能够适应现代新型企业物流环境,纠正被传统成本核算体系严重扭曲的物流成本信息,为企业决策者提供更加准确的物流成本信息；同时,我国正值物联网、物流产业旺盛发展的时期,本文着眼于对企业物流成本核算体系的研究,通过对产品、作业链、作业和资源的分析,为改善企业物流管理提供了重要的非财务信息,有效地促进了企业物流成本管理的发展,具有较强的现实意义。 本课题针对企业物流成本核算难这一问题,以作业成本法为核算工具,对农产品企业的物流成本进行分析、核算,以达到物流成本管理和控制的目的。本课题的研究主要集中在以下三个方面： (1)本文结合国内外物流成本研究现状和现行财务核算体系的实际情况,对农产品企业物流成本的构成和分类进行了系统的归纳与总结,设计了基于作业成本法的企业物流作业体系,并在此基础上,将作业成本法应用于农产品企业物流成本核算中,构建了基于作业成本法的农产品企业物流成本归集与分配核算模型。 (2)本文基于作业成本法的理论基础,将管理会计与财务会计相结合,建立了一套独立于财务会计用于核算企业物流成本的账务体系,通过账户、凭证、账簿和报表的设立,解决了如何正确而简便的核算企业内部物流成本以及如何分摊至不同作业与产品的问题。 (3)为了验证本文提出的数学模型与账务体系的科学性与可行性,以北京市一家农产品物流配送企业为例,运用提出的模型与设计的账务体系对其物流成本进行了计量与核算,在实践中,证实了该数学模型与账务体系理论上的科学性与实际上的可行性。
[Abstract]:Enterprise logistics cost accounting has always been a difficult problem for modern enterprises. Under the current accounting system, enterprise logistics cost is scattered in many accounting subjects or mixed with other costs, and there is no separate accounting for enterprise logistics cost. The emergence of activity-based costing (ABC) and activity-based cost management (ABC) theory makes up for the defects of traditional accounting and accounting for logistics costs of enterprises, and it can adapt to the logistics environment of modern enterprises. Correct the logistics cost information which is seriously distorted by the traditional cost accounting system, and provide more accurate logistics cost information for enterprise decision makers; At the same time, our country is in the period of the exuberant development of the Internet of things and the logistics industry. This paper focuses on the research of the enterprise logistics cost accounting system, through the analysis of the product, activity chain, operation and resources. It provides important non-financial information for improving enterprise logistics management and effectively promotes the development of enterprise logistics cost management, which has a strong practical significance. Aiming at the difficulty of enterprise logistics cost accounting, this paper analyzes and calculates the logistics cost of agricultural products enterprises with activity-based costing as an accounting tool, so as to achieve the purpose of logistics cost management and control. The research of this subject mainly focuses on the following three aspects: (1) this paper combines the current situation of logistics cost research at home and abroad and the actual situation of the current financial accounting system. The composition and classification of logistics cost of agricultural products enterprises are systematically summarized and summarized, and the enterprise logistics operation system based on activity-based costing is designed. On this basis, the activity-based costing method is applied to the logistics cost accounting of agricultural products enterprises. The logistics cost aggregation and distribution accounting model of agricultural products enterprises based on activity-based costing (ABC) is constructed. (2) based on the theoretical basis of activity-based costing (ABC), this paper combines management accounting with financial accounting, and establishes a set of accounting system independent of financial accounting to account for the logistics cost of enterprises, through the establishment of accounts, vouchers, account books and statements. The problems of how to calculate the internal logistics cost and how to allocate to different operations and products are solved. (3) in order to verify the scientificity and feasibility of the mathematical model and accounting system proposed in this paper, a logistics and distribution enterprise of agricultural products in Beijing is taken as an example. The logistics cost is measured and calculated by using the proposed model and the designed accounting system. In practice, the scientific and practical feasibility of the mathematical model and the accounting system is confirmed.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F326.6
本文编号：2474093
[Abstract]:Enterprise logistics cost accounting has always been a difficult problem for modern enterprises. Under the current accounting system, enterprise logistics cost is scattered in many accounting subjects or mixed with other costs, and there is no separate accounting for enterprise logistics cost. The emergence of activity-based costing (ABC) and activity-based cost management (ABC) theory makes up for the defects of traditional accounting and accounting for logistics costs of enterprises, and it can adapt to the logistics environment of modern enterprises. Correct the logistics cost information which is seriously distorted by the traditional cost accounting system, and provide more accurate logistics cost information for enterprise decision makers; At the same time, our country is in the period of the exuberant development of the Internet of things and the logistics industry. This paper focuses on the research of the enterprise logistics cost accounting system, through the analysis of the product, activity chain, operation and resources. It provides important non-financial information for improving enterprise logistics management and effectively promotes the development of enterprise logistics cost management, which has a strong practical significance. Aiming at the difficulty of enterprise logistics cost accounting, this paper analyzes and calculates the logistics cost of agricultural products enterprises with activity-based costing as an accounting tool, so as to achieve the purpose of logistics cost management and control. The research of this subject mainly focuses on the following three aspects: (1) this paper combines the current situation of logistics cost research at home and abroad and the actual situation of the current financial accounting system. The composition and classification of logistics cost of agricultural products enterprises are systematically summarized and summarized, and the enterprise logistics operation system based on activity-based costing is designed. On this basis, the activity-based costing method is applied to the logistics cost accounting of agricultural products enterprises. The logistics cost aggregation and distribution accounting model of agricultural products enterprises based on activity-based costing (ABC) is constructed. (2) based on the theoretical basis of activity-based costing (ABC), this paper combines management accounting with financial accounting, and establishes a set of accounting system independent of financial accounting to account for the logistics cost of enterprises, through the establishment of accounts, vouchers, account books and statements. The problems of how to calculate the internal logistics cost and how to allocate to different operations and products are solved. (3) in order to verify the scientificity and feasibility of the mathematical model and accounting system proposed in this paper, a logistics and distribution enterprise of agricultural products in Beijing is taken as an example. The logistics cost is measured and calculated by using the proposed model and the designed accounting system. In practice, the scientific and practical feasibility of the mathematical model and the accounting system is confirmed.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F326.6
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