基于作业成本法的DB物流公司成本管理研究

发布时间：2018-01-06 10:41

本文关键词：基于作业成本法的DB物流公司成本管理研究　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：物流行业在中国国内已发展了数十个年头,并且近些年由于电子商务的发展,物流行业越来越被社会所需要,物流行业的规模在不断扩大,市场上也逐渐兴起了很多物流企业。但是我国物流行业的发展时间较短,所以物流行业的许多水平都不及国外的物流行业,物流行业发展空间很大,但是我国目前物流企业对成本管理的效率低,成效也不明显。目前,国内物流行业成本居高不下,导致了企业获利能力差,这一问题的根本原因也是企业对于成本信息的把握不够明确,无法对物流产品进行准确的定价,也不能准确地核算成本信息。根据当前这一问题,并且面临传统核算方法不能解决这一问题的局面,本文基于作业成本法对DB物流公司成本管理进行了研究。本文主要分为六章,第一章为绪论,阐述了研究的背景与意义、写作的内容及思路,并对国内外关于物流成本管理与作业成本法的文献进行论述,从而引出本文的研究特色和创新点。第二章为相关概念界定和成本管理理论的介绍,分析物流成本与作业成本法等相关概念,并介绍了当前主要的几个成本管理理论。第三章介绍了DB公司的概况和当前成本管理的现状。第四章将作业成本法运用到DB物流公司中去,并分析其必要性和可行性,进行成本计算。第五章依据成本计算的结果,进行作业成本分析,分析作业成本法在成本管理中的效果,提出成本管理的对策。第六章为结论和展望。本文根据作业成本的原理对DB物流公司的成本进行核算和管理,验证了作业成本法在物流企业成本管理中的必要性和重要性,对作业成本法在物流企业成本核算中的运用程序进行了详细的介绍,为作业成本法在物流企业成本管理中的运用提供参考,同时基于作业成本法核算的结果的分析,从作业成本的角度给DB物流企业成本管理提出了建议,从而提高物流成本管理水平。
[Abstract]:Logistics industry in China has developed for decades, and in recent years because of the development of e-commerce, the logistics industry is more and more needed by the society, the scale of logistics industry is expanding. But the development of logistics industry in China is relatively short, so many levels of logistics industry are less than the foreign logistics industry, logistics industry has a lot of room for development. However, at present, the efficiency of logistics enterprises to cost management is low, and the effect is not obvious. At present, the high cost of domestic logistics industry leads to the poor profitability of enterprises. The root cause of this problem is that the cost information of enterprises is not clear enough to price the logistics products accurately and to calculate the cost information accurately. According to the current problem. And facing the situation that the traditional accounting method can not solve this problem, this paper studies the cost management of DB logistics company based on activity-based costing. This paper is divided into six chapters, the first chapter is the introduction. This paper expounds the background and significance of the research, the contents and ideas of the writing, and discusses the literature on logistics cost management and activity-based costing at home and abroad. The second chapter is the definition of relevant concepts and the introduction of cost management theory, analysis of logistics costs and activity-based costing and other related concepts. The third chapter introduces the general situation of DB company and the current situation of cost management. Chapter 4th applies activity-based costing to DB logistics company. Chapter 5th, according to the result of cost calculation, carries on activity-based cost analysis, and analyzes the effect of activity-based costing in cost management. Chapter 6th is the conclusion and prospect. According to the principle of Activity-Based cost, this paper carries on the cost accounting and management to DB Logistics Company. The necessity and importance of activity-based costing in cost management of logistics enterprises are verified. The application procedure of activity-based costing in cost accounting of logistics enterprises is introduced in detail. This paper provides a reference for the application of activity-based costing in the cost management of logistics enterprises. At the same time, based on the analysis of the results of Activity-based costing, some suggestions are put forward for the cost management of DB logistics enterprises from the point of view of Activity-Based costing. In order to improve the level of logistics cost management.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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