基于作业成本法的GM公司物流成本核算优化研究

发布时间：2018-03-23 09:07

本文选题：作业成本法　切入点：物流　出处：《西安理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国商品交易的迅猛发展带动了物流行业的繁荣,物流行业越来越深刻地影响着社会经济的发展。物流行业高速发展,面临着诸多挑战,目前我国大多物流企业的成本管理理念和方式主要是沿用了传统思路,严重影响了企业的合作机制、制约了市场的拓展、影响了企业优化资源配置的效果。近年来物流行业的迅速发展得到人们的更多关注,管理层对于物流成本也逐渐重视,而在进行成本管理之前需要有良好的成本核算方法,目前针对成本核算的研究较少,企业进行物流成本管理时存在很多不足之处。而物流企业成本消耗的核心便是物流成本,所以寻求有效的物流成本核算方法、提高物流成本核算的科学性是现阶段物流企业生存和发展急需解决的问题。本文基于成本管理的理论基础,以GM物流公司为例,首先了解有关作业成本法和物流成本核算的研究,其次对于国内外有关物流企业运用作业成本法进行物流成本核算的相关文献进行了陈述,为本文的研究打下理论基础;其次,通过分析GM物流公司物流成本核算现状发现其中存在的问题,并针对这些问题进行了原因分析;然后选取GM公司两份物流订单,运用作业成本法对物流成本核算进行优化方案设计,确定了作业成本核算过程中的资源动因和作业动因,计算出两份订单的物流成本,并对运用作业成本法进行优化前后的物流成本核算结果进行对比,证实作业成本核算方法的优化效果;最后为了保障物流成本核算优化方案在GM公司能够得到有效的实施,提出作业成本法在实施过程中的几项保障措施,以保证GM公司作业成本法核算物流成本的能够顺利建设和正常运作。通过在GM公司运用作业成本法进行物流成本的核算研究,不仅促进了 GM公司物流成本核算水平的提高,核算结果更科学、定价更合理,有效提高GM公司的利润,提高GM公司成本管理水平,有助于决策的更好制定,促进GM公司的可持续性发展。同时,本文将作业成本法应用与GM公司的成本核算计算中也为其他企业物流成本核算也起到了一定的参考作用。
[Abstract]:The rapid development of commodity trade in China has driven the prosperity of the logistics industry, which has more and more profound impact on the development of social economy. The rapid development of the logistics industry is facing many challenges. At present, the cost management concepts and methods of most logistics enterprises in China mainly follow the traditional thinking, seriously affect the cooperation mechanism of enterprises, and restrict the development of the market. In recent years, people pay more attention to the rapid development of logistics industry, and management pay more attention to logistics cost gradually, and need to have good cost accounting method before cost management. At present, there are few researches on cost accounting, and there are many deficiencies in logistics cost management. The core of cost consumption of logistics enterprises is logistics cost, so we seek an effective method of logistics cost accounting. To improve the scientific nature of logistics cost accounting is an urgent problem for the survival and development of logistics enterprises at present. Based on the theoretical basis of cost management, this paper takes GM logistics company as an example. First of all, to understand the study of activity-based costing and logistics cost accounting, and then to describe the domestic and foreign logistics enterprises using activity-based costing for logistics cost accounting, laying a theoretical foundation for this study; secondly, By analyzing the current situation of logistics cost accounting of GM logistics company, the paper finds out the existing problems, and analyzes the reasons for these problems, and then selects two logistics orders of GM company. This paper applies activity-based costing method to optimize the design of logistics cost accounting, determines the resource driver and activity motivation in the process of activity-based cost accounting, and calculates the logistics cost of two orders. The results of logistics cost accounting before and after optimization are compared to verify the optimization effect of the method. Finally, in order to ensure that the logistics cost accounting optimization scheme can be effectively implemented in GM company, In order to ensure the smooth construction and normal operation of the logistics cost accounting of the activity based costing method of GM Company, this paper puts forward several safeguard measures in the implementation of the activity based costing method in order to carry out the research on the accounting of the logistics cost through the application of the activity based costing method in the GM Company. It not only promotes the improvement of the logistics cost accounting level of GM company, but also makes the accounting results more scientific, the pricing more reasonable, effectively increases the profit of GM company and improves the cost management level of GM company, which is helpful for making better decision. At the same time, the application of activity-based costing method and the calculation of cost accounting of GM company also play a certain reference role in other enterprises logistics cost accounting.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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