作业成本法在A物流公司中的应用

发布时间：2018-03-19 00:29

本文选题：作业成本法　切入点：成本动因　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济全球化的推动下,现代物流服务行业发展迅速,资源的流动已经突破了空间和时间的限制,能够快速的从一个地区扩展到一个国家,甚至扩展到全球。物流企业通过先进的运输手段和网络信息技术,降低了运输成本,提高了运输效率,在资源配置中发挥着越来越重要的作用。同时,现代物流服务业也被认为是国民经济发展的大动脉和基础产业,加快发展物流业,对于促进产业结构的调整,转变经济发展方式,提高国民经济竞争力具有重要的意义。随着我国国民经济持续快速的发展,物流产业也得到了空前的发展机遇,目前,在我国沪深两市上市的仓储物流公司已有20多家,伴随着淘宝、京东等电子商务的快速发展,“十二五”期间,中国快递业也迎来了第一个百亿时代。国家在2015年提出的“一带一路”战略,是以国家为主导的物流战略,各省市也积极完善本地区的交通网络,建立物流中心,其形成的规模化和集聚效应,在给物流行业带来发展机遇的同时也给物流企业带来了挑战。我国物流产业总体上的发展水平仍比较低,理论界在物流成本核算和费用归集方面的研究和实务探讨非常薄弱,国家也没有针对物流企业设定专门的成本核算标准。我国大多数物流企业的前身都是运输企业,对企业进行成本管理的认识没有上升到同一个高度,仍停留在以前的水平,使用传统的成本核算方法来核算成本。由于传统的成本核算方法没有做到所核算成本的完整性和间接费用分配的合理性,核算的结果对企业管理层的参考意义有限,物流企业急需新的成本核算方法进行成本管理,从而达到提高企业利润的目的。本文首先梳理了作业成本法的相关理论,介绍了A物流公司的运作流程和成本特征,对A物流公司的成本核算现状进行了分析,找出了A物流公司成本管理中存在的问题,然后阐述了作业成本法与A物流公司的适用性,介绍了A物流公司实施作业成本法的具体情况,通过具体的运算,分析了作业成本法在A物流公司成本核算及成本管理上具有的优势,最后针对A物流公司实行作业成本法管理成本提出了几点建议,为A物流公司加强成本管理,提高成本管理水平提供参考。
[Abstract]:Under the impetus of economic globalization, the modern logistics service industry has developed rapidly. The flow of resources has broken through the restrictions of space and time, and can rapidly expand from a region to a country. Logistics enterprises, through advanced transportation means and network information technology, reduce transportation costs, improve transport efficiency, and play an increasingly important role in resource allocation. The modern logistics service industry is also regarded as the main artery and basic industry of the national economic development. Speeding up the development of the logistics industry will promote the adjustment of the industrial structure and change the mode of economic development. It is of great significance to improve the competitiveness of the national economy. With the sustained and rapid development of our national economy, the logistics industry has also received unprecedented opportunities for development. At present, there are more than 20 warehousing and logistics companies listed on the Shanghai and Shenzhen stock exchanges. With the rapid development of electronic commerce such as Taobao and JingDong, the Chinese express delivery industry also ushered in the first ten billion times during the 12th Five-Year Plan period. In 2015, the country put forward the "Belt and Road" strategy, which is a state-led logistics strategy. The provinces and cities have also actively improved their local transportation networks and established logistics centers, which form a scale and agglomeration effect. The development level of logistics industry in our country is still relatively low, and the research and practice of logistics cost accounting and cost collection in theoretical circles are very weak. The state has also not set a special cost accounting standard for logistics enterprises. Most logistics enterprises in our country are formerly transport enterprises. The understanding of cost management for enterprises has not risen to the same height and still remains at the previous level. The traditional cost accounting method is used to calculate the cost. Because the traditional cost accounting method does not achieve the integrity of the calculated cost and the rationality of the allocation of indirect expenses, the results of accounting are of limited reference significance to the management of the enterprise. Logistics enterprises are in urgent need of a new cost accounting method to manage costs so as to improve the profits of enterprises. Firstly, this paper combs the relevant theory of activity-based costing, and introduces the operation process and cost characteristics of A logistics company. This paper analyzes the current situation of A logistics company's cost accounting, finds out the problems existing in the cost management of A logistics company, and then expounds the applicability of activity-based costing and A logistics company. This paper introduces the specific situation of A logistics company implementing activity-based costing, analyzes the advantages of ABC in cost accounting and cost management of A logistics company through concrete calculation. Finally, some suggestions are put forward for A logistics company to strengthen cost management and improve the level of cost management.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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