基于作业成本法的深圳LW货代公司成本管控研究

发布时间：2018-01-09 00:11

本文关键词：基于作业成本法的深圳LW货代公司成本管控研究　出处：《深圳大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化和世界经济一体化的发展,国际货代企业应运而生,并在全球范围内迅猛扩张,成为促进国际贸易繁荣的重要力量。然而,近年来频繁发生世界经济危机,给对进出口依存度很高的国际货运代理企业造成了很大的冲击。要想在竞争异常激烈的国际货代市场中赢得市场竞争力,趋利避害地进行成本管控,降低运营成本,是国际货代公司求生存求发展的当务之急。本文首先回顾了国内外国际物流成本管控的相关研究,尝试将作业成本法应用于深圳LW货代公司的成本管控中,通过分析其现阶段成本管控方面存在的问题及其影响因素,提出了用作业成本法改进成本管控模式的方法和思路,并进行应用研究,最后对作业成本管控效果进行分析,研究表明:深圳LW货代公司通过实施作业成本法,可以及时准确的对货物进行报价和成本管控,可以有效地发现并减少非增值作业,降低公司的服务成本,使得深圳LW货代公司业务可以持续稳定、健康地发展。本文不仅对深圳LW货代公司实施成本管控、提升公司的竞争能力有重要的现实意义,也对其他同行业公司的成本管控改善有一定的借鉴意义。
[Abstract]:With the development of economic globalization and world economic integration, international freight forwarding enterprises have emerged as the times require, and expanded rapidly in the global scope, which has become an important force to promote the prosperity of international trade. In recent years, the frequent world economic crisis has caused a great impact to the international freight forwarders with high dependence on import and export. In order to win the market competitiveness in the highly competitive international freight forwarding market. It is urgent for international freight forwarders to survive and develop in order to control costs and reduce operating costs. Firstly, this paper reviews the relevant research of international logistics cost control at home and abroad. This paper attempts to apply activity-based costing to the cost control of Shenzhen LW forwarder Company, and analyzes the existing problems in cost control and its influencing factors at the present stage. This paper puts forward the method and train of thought to improve the cost control mode with activity-based costing, and carries on the application research, finally carries on the analysis to the activity-based cost control effect. The research shows that Shenzhen LW Freight forwarding Company can quote and control the goods accurately and timely through the implementation of activity-based costing, can effectively find and reduce the non-value-added operations, and reduce the service costs of the company. Make Shenzhen LW freight forwarding company business can continue stable and healthy development. This paper not only for Shenzhen LW freight forwarding company to implement cost control to enhance the competitiveness of the company has an important practical significance. Also for other industry companies to improve the cost control of a certain reference.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.1;F253.7

【参考文献】