TD物流公司作业成本法应用研究

发布时间：2018-04-17 13:44

本文选题：第三方物流 + 作业成本法　；参考：《郑州大学》2017年硕士论文

【摘要】：我国经济的迅猛发展带动了物流业的繁荣,第三方物流企业随之快速崛起壮大,行业内的竞争在经济全球化和科技水平突飞猛进的背景下显得越发激烈,而第三方物流企业把竞争的焦点集中在成本的竞争、核算的准确性以及成本的有效控制上,并发展形成了自身的核心优势。作业成本法作为一种新型的成本核算与控制方法,能够将成本发生的真正原因完整的展现出来,顺应物流行业的发展趋势,有效避免成本信息失真导致的企业决策失误,为企业提高管理水平,优化成本,增强核心竞争力奠定了坚实的基础。本文结合了物流管理与成本管理的内容,首先对国内外物流成本管理相关的研究成果进行了回顾,接着从第三方物流、物流成本入手,论述了第三方物流企业成本构成、特点以及传统的核算方法,并在对目前我国物流成本管理过程中暴露的问题以及形成原因分析的基础上,引申出作业成本法。接下来系统分析了作业成本法的发展背景、概念体系、基本原理及核算步骤,建立作业成本法核算及控制模型,通过对比传统成本法,展示其优越性。在理论部分叙述完之后,以TD物流公司实际案例为例,首先描述了公司的成本核算现状,接着结合其应用作业成本法的必要性和可行性,运用作业成本法对公司的成本核算进行了模拟,并将运算的结果与传统的成本核算结果进行对比分析,最后对全文加以总结,指出本文的创新点与局限性,并提出未来研究的建议。
[Abstract]:With the rapid development of economy in our country, the logistics industry is booming, and the third party logistics enterprises are rising rapidly. The competition in the industry is becoming more and more intense under the background of the economic globalization and the rapid development of science and technology.Third party logistics enterprises focus on the competition of cost, accuracy of accounting and effective control of cost, and develop their own core advantages.Activity-Based costing (ABC), as a new cost accounting and control method, can completely show the real causes of cost occurrence, conform to the development trend of logistics industry, and effectively avoid the enterprise decision-making errors caused by cost information distortion.For enterprises to improve management level, optimize costs, enhance core competitiveness laid a solid foundation.This paper combines the content of logistics management and cost management, first reviews the research results of logistics cost management at home and abroad, then from the third party logistics, logistics costs, discusses the cost composition of third-party logistics enterprises.On the basis of the analysis of the problems exposed in the process of logistics cost management in our country and the reasons for its formation, the activity-based costing method is extended.Then it systematically analyzes the development background, concept system, basic principle and accounting steps of activity-based costing, establishes the ABC accounting and control model, and demonstrates its superiority by comparing traditional costing.After the theoretical part is finished, taking the actual case of TD logistics company as an example, the paper describes the current situation of cost accounting of the company, and then combines the necessity and feasibility of applying activity-based costing.This paper simulates the cost accounting of the company by using the activity-based costing method, and compares the results of the operation with the results of the traditional cost accounting. Finally, it summarizes the full text and points out the innovation and limitation of this paper.Suggestions for future research are also put forward.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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