基于SCOR的低碳供应链环境下第三方物流成本核算研究

发布时间：2019-07-01 17:37

【摘要】：第三方物流作为物流服务的新形式,以其个性化、专业化、系统化的优势成为21世纪物流发展的主流。特别是随着供应链管理理念的深入发展,企业更加注重核心业务强化,纷纷将自营的物流业务外包,力求基于整条供应链环境提高绩效。此外,全球气候问题和资源稀缺问题的日益加剧也促使第三方物流企业纷纷寻求向低碳物流、绿色物流转型。在市场竞争日趋激烈的环境下,基于低碳供应链环境的第三方物流企业必须做出快速反应,加强成本管理,而更好地进行成本控制的前提就是对物流成本核算。运用何种成本核算方法更能适应第三方物流成本核算的需求,如何建立一个科学可行的低碳供应链环境下第三方物流成本核算体系,都是亟待研究的问题。为了构建符合现代第三方物流企业成本核算需求的核算模型,本文对低碳供应链环境下第三方物流成本核算的现状进行了描述性统计,统计发现当前我国第三方物流的成本核算科目混乱且缺乏统一的核算标准,传统的成本核算方法存在诸多缺陷。针对这一问题,本文以传统供应链运作参考模型为理论基础,结合第三方物流特点建立了第三方物流SCOR模型,将其引入作业成本法构建第三方物流ABC—SCOR模型,运用案例研究法研究了低碳供应链环境下第三方物流企业成本核算方法。研究结果显示:与传统成本核算方法相比,基于ABC—SCOR模型对第三方物流企业进行成本核算,尤其对碳排放各个作业环节进行核算,不仅能够保证成本信息的准确性,而且能够从供应链角度分析物流作业活动是否合理、资源消耗是否合理,为企业做出科学有效的碳排放决策提供重要依据,帮助企业完善成本管理,实现第三方物流企业向绿色物流、低碳物流转型的时代需求。据此,本文提出以下建议:科学确定作业成本动因,明确成本核算流程;加大信息平台功能结构的优化力度;建立健全碳排放成本信息披露的准则、规范;建立我国碳排放成本报告模式。
[Abstract]:As a new form of logistics service, third-party logistics has become the mainstream of logistics development in the 21st century because of its individualized, professional and systematic advantages. Especially with the in-depth development of supply chain management concept, enterprises pay more attention to the strengthening of core business, outsourcing their own logistics business, and strive to improve performance based on the whole supply chain environment. In addition, the increasing problem of global climate and resource scarcity also urges third-party logistics enterprises to seek the transformation to low-carbon logistics and green logistics. Under the environment of increasingly fierce market competition, the third party logistics enterprises based on low carbon supply chain environment must make a rapid response and strengthen cost management, and the premise of better cost control is to account for logistics cost. What kind of cost accounting method can better meet the needs of third-party logistics cost accounting, and how to establish a scientific and feasible third-party logistics cost accounting system under the environment of low-carbon supply chain is an urgent problem to be studied. In order to construct an accounting model in line with the cost accounting requirements of modern third party logistics enterprises, this paper makes descriptive statistics on the present situation of third party logistics cost accounting in the environment of low carbon supply chain. It is found that the cost accounting subjects of third party logistics in China are chaotic and lack of unified accounting standards, and there are many defects in the traditional cost accounting methods. In order to solve this problem, based on the traditional supply chain operation reference model, this paper establishes the third party logistics SCOR model according to the characteristics of the third party logistics, introduces it into the activity-based costing method to construct the third party logistics ABC-SCOR model, and studies the cost accounting method of the third party logistics enterprise in the low-carbon supply chain environment by using the case study method. The results show that compared with the traditional cost accounting method, the cost accounting of third party logistics enterprises based on ABC-SCOR model, especially the accounting of each operation link of carbon emissions, can not only ensure the accuracy of cost information, but also analyze whether the logistics operation activities are reasonable and the resource consumption is reasonable from the point of view of supply chain, which provides an important basis for enterprises to make scientific and effective carbon emission decisions. To help enterprises improve cost management, to achieve the third-party logistics enterprises to green logistics, low-carbon logistics transformation of the times. Based on this, this paper puts forward the following suggestions: scientifically determine the activity-based cost driver, clarify the cost accounting process; increase the optimization of the functional structure of the information platform; establish and improve the criteria and norms of carbon emission cost information disclosure; and establish the carbon emission cost reporting model in China.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F259.23

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