时间驱动作业成本法在TPL企业成本核算中的应用研究

发布时间：2018-05-31 20:12

本文选题：成本核算 + 时间驱动作业成本法　；参考：《石家庄铁道大学》2015年硕士论文

【摘要】：近年来,伴随着我国经济的高速发展,物流行业尤其是第三方物流企业正在迅猛发展,同时国内市场也增大了对第三方物流的需求。一方面,许多企业都倾向于进入物流领域,虽扩大了其发展空间,但也面临着日趋激烈的竞争;另一方面,第三方物流提供的是无形的物流服务,顾客在选择其物流服务时,价格的高低是其首要考虑的因素。成本核算体系建立的关键是其必须与企业本身的特殊性相适合,只有这样,企业才能立足于激烈的市场竞争中,并取得长远发展。因此,本论文在探讨有关第三方物流成本核算与管理问题的基础上,试图构建既符合第三方物流企业自身发展特点又符合现行财务制度要求的成本核算体系。传统成本核算方法的代表即作业成本法,能够为企业提供相对准确的成本信息,基本上解决了间接费用很难分配均匀的难题,有利于管理层加强对成本的控制与管理。然而作业成本法之所以没有被广泛应用,是因为其存在某些弊端,比如:很难确定成本动因、计算过程相对复杂、模型更新困难等。学术界提出的时间驱动作业成本法能够弥补并完善作业成本法的缺陷,有效应对复杂的运营环境,有利于管理层加强对生产能力尤其是闲置生产能力的管理,同时提高资源的利用率。本文首先阐述了有关成本核算的文献及相关理论,进而对时间驱动作业成本法与作业成本法进行了分析比较;其次,详细分析了第三方物流企业成本核算体系的可行性与必要性,并在物流成本核算方法的选择方面筛选建立了一些基础的衡量标准;还有,本文构建了针对第三方物流企业的TD-ABC成本核算体系,确定了开展核算过程的具体步骤;最后,通过引入案例,将物流成本核算体系具体应用到第三方物流企业的物流成本核算实践中,以期为企业提供指导和借鉴。
[Abstract]:In recent years, with the rapid development of China's economy, the logistics industry, especially the third party logistics enterprises are developing rapidly. At the same time, the domestic market has also increased the demand for third party logistics. On the one hand, many enterprises tend to enter the field of logistics, although they expand their development space, but they also face increasingly fierce competition. On the other hand, third party logistics provides intangible logistics services, and customers choose their logistics services. The price is its primary consideration. The key to the establishment of the cost accounting system is that it must be suitable for the particularity of the enterprise itself. Only in this way can the enterprise be based on the fierce market competition and obtain the long-term development. Therefore, on the basis of discussing the cost accounting and management of TPL, this paper attempts to construct a cost accounting system which not only meets the development characteristics of TPL enterprises but also meets the requirements of current financial system. Activity-based costing (ABC), which is the representative of traditional cost accounting method, can provide relatively accurate cost information for enterprises. It basically solves the problem that indirect costs are difficult to distribute evenly, and is conducive to the management to strengthen the cost control and management. However, the reason why activity-based costing is not widely used is that it has some disadvantages, such as: it is difficult to determine the cost driver, the calculation process is relatively complex, the model is difficult to update and so on. The time-driven activity-based costing proposed by academic circles can make up for and perfect the shortcomings of activity-based costing, effectively deal with the complex operating environment, and help management strengthen the management of production capacity, especially idle production capacity. At the same time, improve the utilization of resources. In this paper, the cost accounting literature and related theories are first expounded, and then the time-driven activity-based costing and activity-based costing are analyzed and compared. The feasibility and necessity of the cost accounting system of third-party logistics enterprises are analyzed in detail, and some basic measurement standards are established in the selection of logistics cost accounting methods. This paper constructs the TD-ABC cost accounting system for the third party logistics enterprises, and determines the specific steps to carry out the accounting process. Finally, through the introduction of cases, The logistics cost accounting system is applied to the logistics cost accounting practice of the third party logistics enterprises in order to provide guidance and reference for the enterprises.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275.3

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