基于云ERP及TDABC的中小企业物流成本核算研究

发布时间：2017-12-26 23:00

本文关键词：基于云ERP及TDABC的中小企业物流成本核算研究　出处：《湖南大学》2015年硕士论文　论文类型：学位论文

【摘要】：物流成本是企业降低成本、增加盈利需要考虑的一个重要因素。近年来随着我国物流产业的快速发展,物流成本核算受到企业普遍关注,许多企业在物流成本核算的过程中均遇到了一系列障碍。尤其对于中小企业来说,选择合适的成本核算方法至关重要。由于其资金和规模有限,目前所开展的物流成本核算和管理工作还远远不够,存在着很多问题。本文以基于云ERP及TDABC的中小企业物流成本核算为主题展开研究,在物流成本核算模型的基础上,对中小企业的物流成本进行验证性分析。本文的研究成果主要如下:1.通过对中小企业和物流成本内涵的界定,提出了影响中小企业物流成本核算准确性的因素主要是作业的划分和每一项作业所花费的时间,进一步分析了中小企业物流成本管理现状,并根据问题提出对应的改进策略,为中小企业进行物流成本核算打下了很好的基础。2.T DABC与云ERP的完美结合,完善了ERP在物流中的作用,提高了云服务的适用性。它们的整合在物流领域的直接影响就是降低物流成本,大大提高企业物流社会效益。3.主要采用时间驱动作业成本法进行计算,不仅可以计算出每一项作业所花费的时间和成本,还可以计算其时间和成本利用率。因此,借助这一方法不仅能对中小企业的物流成本进行准确核算,还能计算出可调整的员工数,从而有利于中小企业的管理者进行管理决策,为在激烈的市场竞争中找到一块立足地做了很好的铺垫。本文的研究能够为中小企业的物流成本核算和管理提供一定的借鉴和参考价值,对中小企业的发展具有良好的社会和经济效益。
[Abstract]:Logistics cost is an important factor to be considered for the enterprise to reduce the cost and increase the profit. In recent years, with the rapid development of China's logistics industry, logistics cost accounting has been widely concerned by enterprises. Many enterprises have encountered a series of obstacles in the process of logistics cost accounting. Especially for small and medium-sized enterprises, it is very important to choose the appropriate method of cost accounting. Because of its limited funds and scale, the current logistics cost accounting and management is still far from enough, there are many problems. Based on the logistics cost accounting of small and medium-sized enterprises based on cloud ERP and TDABC, this paper studies the logistics cost of small and medium-sized enterprises on the basis of logistics cost accounting model. The main research results of this paper are as follows: 1. the definition of small and medium-sized enterprises and logistics cost connotation, proposed the influence factors of logistics cost accounting accuracy of small and medium-sized enterprises is mainly spent in operations division and each operation time, further analysis of the small and medium-sized enterprise logistics management, and put forward the corresponding improvement strategies according to the problems. The logistics cost accounting and lay a good foundation for small and medium enterprises. The perfect combination of 2.T DABC and cloud ERP improves the role of ERP in logistics and improves the applicability of cloud services. The direct impact of their integration in the field of logistics is to reduce the cost of logistics and greatly improve the social benefits of the enterprise logistics. 3., the time driven activity-based costing method is mainly used to calculate not only the time and cost of each job, but also the time and cost utilization rate. Therefore, using this method can not only accurate accounting for the small and medium-sized enterprise logistics cost, but also calculate the number of employees can be adjusted, which is conducive to the small and medium-sized enterprise managers decision-making, to find a foothold to do good bedding in the fierce competition in the market. This research can provide certain reference and reference value for the logistics cost accounting and management of small and medium-sized enterprises, and has good social and economic benefits for the development of small and medium-sized enterprises.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F276.3;F275.3;F252

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