作业成本法在企业物流成本管理中的应用研究

发布时间：2018-01-19 21:15

本文关键词： 物流成本成本管理作业成本法　出处：《山东理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：目前,随着国民经济的快速发展和物流市场国际化的激烈竞争,企业对物流成本管理的要求越来越高。降低物流成本直接影响到企业的利润水平；能否有效控制企业的物流成本决定了企业的竞争能力。然而,有关现代物流成本管理的科学理论和技术在我国应用的普及程度还很低,我国企业仍旧使用传统的成本计算方法,对于物流成本管理观念还相对薄弱,不能准确计算物流成本,对如何降低物流运作成本也缺乏研究。按照传统的成本计算方法核算出的成本信息会扭曲失真,会误导企业管理者的决策。而作业成本法能够弥补传统成本方法的不足,它是以作业为中心,以对资源的耗用情况来分配成本,因此可以建立一套与成本核算相匹配的更为全面和系统的成本管理体系,从而形成企业成本管理和控制的新理念。本文的特点是,将理论研究和实际案例分析相结合,首先介绍了物流成本管理和作业成本法的相关理论。在这个基础上,对我国企业目前物流成本管理的现状进行剖析,探究其不足之处。然后,将作业成本计算方法和传统成本计算方法进行分析比较,并且举例说明,继而论证作业成本法在企业物流成本管理中的必要性和可行性。最后,根据作业成本法的模型,利用一个具体的案例介绍作业成本法在企业中的应用方法和过程,使人们能够更加详尽的了解企业物流成本。
[Abstract]:At present, with the fierce competition of the internationalization of the rapid development of the national economy and logistics market, the requirements for the enterprise logistics cost management is more and more high. To reduce the logistics costs directly affect the profit level of the enterprise; can effectively control the logistics cost of enterprises determines the competitive ability of the enterprise.
However, the modern logistics cost management theory and technology in popularization application in China is still very low, the calculation method of Chinese enterprises still use the traditional cost for the logistics cost management concept is relatively weak, can not accurately calculate the logistics cost, but also the lack of research on how to reduce the cost of logistics. According to the traditional cost calculation the method calculates the cost information will be distorted, will mislead the enterprise management decision. Lack of ABC can make up for the traditional cost method, it is to work as the center to consume situation of resources allocation of cost, so it can be matched with the cost accounting to establish a more comprehensive and systematic the cost management system, so as to form a new concept of enterprise cost management and control.
This feature is the theoretical research and practical case analysis, first introduced the related theory of logistics cost management and activity-based cost method. On the basis of the present situation of cost management of the logistics enterprises of our country to analyze, explore its shortcomings. Then, the operation cost calculation method and traditional cost calculation method through the analysis and comparison, and illustrates the necessity and feasibility, and then demonstrate the activity-based costing method in logistics cost management. Finally, according to the ABC model, using a specific case to introduce the application method and process of Activity-Based Costing in the enterprise, so that people can learn more about the cost of logistics enterprises.

【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F274

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