基于作业的制造企业物流成本管理研究

发布时间：2018-03-16 18:19

本文选题：作业成本法　切入点：作业　出处：《南京财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着全球经济的一体化进程加快、科学技术的飞速发展，以及商品流动需求的加剧，企业物流活动作为“第三利润源”，在整个产业供应链条中逐渐扮演着日益重要的角色，对物流成本的有效管理关系到企业在竞争激烈的市场经济下能否取得有利的生存和发展空间，从宏观方面讲，，物流产业作为国民经济新的增长点，其成本降低对国民经济的发展、人们生活水平的提高也具有重要意义。然而目前企业对物流成本采用的核算方式大都是以传统的会计准则为基础，且物流成本构成体系缺乏统一的规范，导致物流成本管理带有一定的盲目性和局限性，因此企业有必要重视对物流成本管理。本文通过对文献研究发现，作业成本法作为一种新的成本核算方法逐渐为人们所认知、接受，并已形成一套完整成熟的理论框架体系，其应用领域涉及到金融业、生产制造业、商品批发业等，且取得良好的效果。文章分析制造企业物流成本的构成、特征以及成本存在管理问题，并结合作业成本法基本理论与使用情况，得出基于作业的物流成本管理的具有一定的可行性的结论。本文研究重点在于构建一套可操作的物流成本管理模型。文章以作业为基础，以作业成本法核算为起点，对整个企业的物流作业进行梳理，分析成本的驱动因素，计量产品消耗作业、作业消耗资源费用的真实情况，接着利用数据包络分析技术评价物流作业效率，并根据运算结果及企业实际情况对物流成本进行作业改进，最终达到整个企业物流作业流程优化的目的，最后文章将构建成型的成本管理模型运用于Y企业，通过案例分析验证模型的可行性。
[Abstract]:With the acceleration of the integration process of the global economy, the rapid development of science and technology, and the aggravation of commodity flow demand, enterprise logistics activities, as a "third profit source", are gradually playing an increasingly important role in the whole industrial supply chain. The effective management of logistics cost relates to whether the enterprise can obtain the favorable survival and development space under the fierce competition market economy. From the macroscopic aspect, the logistics industry is the new growth point of the national economy. The cost reduction is of great significance to the development of national economy and the improvement of people's living standard. However, at present, most of the accounting methods used by enterprises to logistics cost are based on the traditional accounting standards. The lack of uniform standard of logistics cost structure system leads to blindness and limitation of logistics cost management, so it is necessary for enterprises to pay attention to logistics cost management. In this paper, we find that Activity-Based costing (ABC), as a new cost accounting method, has gradually been recognized and accepted by people, and has formed a complete and mature theoretical framework system, and its application field involves the financial industry. This paper analyzes the composition, characteristics and cost management of logistics cost of manufacturing enterprises, and combines with the basic theory and application of activity-based costing. The conclusion that activity-based logistics cost management has certain feasibility. This paper focuses on the construction of a set of operational logistics cost management model. Based on activity and Activity-Based costing as the starting point, this paper combs the logistics activities of the whole enterprise and analyzes the driving factors of cost. Measuring the real situation of the cost of product consumption and resource consumption, then using data envelopment analysis technology to evaluate the efficiency of logistics operation, and to improve the logistics cost according to the result of calculation and the actual situation of the enterprise. Finally, the purpose of optimizing the logistics operation flow of the whole enterprise is achieved. Finally, the cost management model is constructed and applied to Y enterprise, and the feasibility of the model is verified by case analysis.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F425

【参考文献】