基于作业成本法的农产品流通企业物流成本核算研究

发布时间：2018-01-14 20:34

本文关键词：基于作业成本法的农产品流通企业物流成本核算研究　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：农业是我国国民经济的基础产业,而近年来,我国农产品价格居高不下,农民增收困难,究其原因,很大一部分原因在于农产品流通环节不畅、流通成本偏高。和发达国家相比,无论是从硬件上还是从软件上来讲,我国农产品物流都和发达国家存在相当大的差距,由于流通成本的偏高,导致我国农产品的价格偏高,在价格上没有优势,在国际市场中缺乏竞争力。农产品流通企业作为农产品流通过程中的生力军,农产品流通成本高的问题一直困扰着农产品流通企业的发展,目前的农产品流通企业物流成本核算还没有形成完整的体系,依照一般企业传统财务会计核算方式通常都没有单独核算企业物流成本的习惯,使得农产品流通企业内部的物流成本犹如一座冰山,造成了农产品流通企业内部物流成本信息的不透明以及严重失真。而农产品流通企业管理者只能从传统财务会计信息系统中获取到只是以现金方式向企业外部支付的物流费用,而对于发生在企业内部的物流成本信息,由于分散在许多环节,不易获得,导致物流成本核算不准确。因此,必须从农产品流通企业自身出发,采用科学的核算方法对企业物流成本进行优化。农产品物流环节众多是导致农产品成本一直居高不下的主要原因,要降低农产品成本,首先要正确核算农产品物流成本。传统的成本核算方法很难准确核对农产品物流环节发生的费用,而作业成本法由于其本身的先进性和科学性,为农产品物流成本核算提供了可行性。作业成本法物流成本核算相关理论的出现,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。本文着眼于对农产品流通企业物流成本核算的研究,通过农产品物流成本特殊性,农产品的物流成本核算及国外物流成本借鉴,利用文献分析法,实例分析法等研究方法,基于作业成本法及物流成本核算的相关理论基础上对农产品流通企业作业成本法物流成本核算分析,以农产品流通企业为例,通过对其应用作业成本法进行物流成本核算,有效地促进了企业物流成本核算的发展,具有较强的现实意义。
[Abstract]:Agriculture is the basic industry of our national economy, but in recent years, the price of agricultural products in our country is high, the farmers' income is difficult, a large part of the reason is that the circulation of agricultural products is not smooth. Compared with the developed countries, the logistics of agricultural products in our country is quite different from the developed countries in terms of both hardware and software, because of the high circulation cost. As a result, the price of agricultural products in our country is on the high side, there is no advantage in price, and there is a lack of competitiveness in the international market. The problem of high cost of agricultural products circulation has been puzzling the development of agricultural products circulation enterprises. At present, the logistics cost accounting of agricultural products circulation enterprises has not formed a complete system. According to the general enterprise traditional financial accounting methods usually do not have the habit of accounting the logistics cost of the enterprise separately, which makes the logistics cost of the agricultural product circulation enterprise like an iceberg. The internal logistics cost information of agricultural products circulation enterprises is opaque and seriously distorted, and the managers of agricultural products circulation enterprises can only obtain cash from the traditional financial accounting information system. Payment for logistics. For the logistics cost information which occurs in the enterprise, it is not easy to obtain because it is scattered in many links, which leads to the inaccuracy of logistics cost accounting. Therefore, we must start from the agricultural product circulation enterprises themselves. The scientific accounting method is used to optimize the logistics cost of enterprises. There are many logistics links of agricultural products, which is the main reason for the high cost of agricultural products, so it is necessary to reduce the cost of agricultural products. The traditional cost accounting method is difficult to accurately check the cost incurred in the agricultural product logistics link, while the activity-based costing method has its own advanced and scientific nature. For agricultural logistics cost accounting provides the feasibility. Activity-based costing logistics cost accounting related to the emergence of theory, to make up for the traditional accounting of enterprise logistics costs defects. It can adapt to the modern new enterprise logistics environment and correct the seriously distorted logistics cost information by the traditional cost accounting system. This paper focuses on the logistics cost accounting of agricultural products circulation enterprises, through the particularity of agricultural products logistics costs. Logistics cost accounting of agricultural products and foreign logistics cost reference, the use of literature analysis, case analysis and other research methods. Based on the theory of activity-based costing and logistics cost accounting, this paper analyzes the logistics cost accounting of agricultural product circulation enterprises, taking agricultural products circulation enterprises as an example. Through the application of activity-based costing to logistics cost accounting, it can effectively promote the development of enterprise logistics cost accounting, which has a strong practical significance.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F326.6;F302.6

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