基于作业成本法的SQ公司物流成本控制研究

发布时间：2018-02-26 05:06

本文关键词： 第三方物流作业成本法物流成本核算成本控制　出处：《哈尔滨理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：第三方物流作为新兴产业，伴随着全球经济的快速发展而日趋壮大，与此同时竞争也越发激烈，准确的核算物流成本、对物流成本进行有效的控制是第三方物流企业扩大企业利润、增强竞争优势的关键所在。在中国，目前多数企业仍旧采用传统的物流成本核算方法来计算企业的物流成本，但这种传统的成本方法是以数量为基础来分摊企业的间接费用，高估简单的合同成本、低估复杂的合同成本，并不能准确的为企业提供成本信息，导致企业无法对成本进行有效的控制。作业成本法的核算过程是以活动为基础，把间接成本也看作是服务消耗作业的成本，使成本计算的范围拓宽从而使计算出的物流成本更加准确。因此，第三方物流企业通过应用实施作业成本法来完善企业物流成本核算过程，为产品定价和成本控制提供准确的物流成本信息。本文首先分析了物流成本核算与控制研究的背景以及研究意义，随后简要介绍了物流成本核算与控制在国内和国外的研究现况，并对物流成本核算以及作业成本法在物流成本计算中的应用研究作了重点阐述；其次，对SQ公司的物流成本控制现状做了描述，提出SQ公司成本控制中存在的问题，并分析了出问题产生的原因；再次，分析了SQ公司物流成本的特性，提出了SQ公司有必要运用作业成本法来核算企业的物流成本，在此基础上建立了SQ公司的物流成本控制模型，运用作业成本法对SQ公司两份具有代表性的的物流订单进行了物流成本的核算，并将计算的结果与传统成本核算方法所计算的结果进行了比较，，通过比较得出作业成本法能够更加合理、科学的计算SQ公司的物流成本，为企业的领导者提供更准确、真实的成本控制信息，并提出了物流成本控制方案；最后，根据成本控制模型对SQ公司物流成本控制提出了对策。
[Abstract]:As a new industry, the third party logistics (TPL) is growing stronger with the rapid development of the global economy. At the same time, the competition is becoming more and more fierce. Effective control of logistics costs is the key for third-party logistics enterprises to expand their profits and enhance their competitive advantage. In China, most enterprises still use traditional logistics cost accounting methods to calculate logistics costs. However, this traditional cost method is based on quantity to share the indirect cost of the enterprise, overestimating the simple contract cost, underestimating the complex contract cost, can not accurately provide the cost information for the enterprise. The accounting process of ABC is based on activity, and indirect cost is regarded as the cost of service consumption. In order to widen the scope of cost calculation and make the logistics cost calculated more accurate, the third party logistics enterprises perfect the process of logistics cost accounting by applying the activity-based costing method. Provide accurate logistics cost information for product pricing and cost control. This paper first analyzes the background and significance of the research on logistics cost accounting and control, and then briefly introduces the current research situation of logistics cost accounting and control both at home and abroad. The application research of logistics cost accounting and activity-based costing in logistics cost calculation is emphasized. Secondly, the current situation of logistics cost control in sq company is described, and the problems existing in cost control of sq company are put forward. The reason of the problem is analyzed. Thirdly, the characteristics of logistics cost of sq company are analyzed, and the necessity of using activity-based costing to calculate the logistics cost of sq company is put forward. On this basis, the logistics cost control model of sq Company is established, and two representative logistics orders of sq Company are calculated by using activity-based costing method. The results of calculation are compared with those calculated by traditional cost accounting method. It is concluded that Activity-Based costing method can be more reasonable, scientifically calculate the logistics cost of sq Company, and provide more accurate for the leaders of enterprises. The real cost control information and the logistics cost control scheme are put forward. Finally, according to the cost control model, the countermeasures are put forward to control the logistics cost of sq company.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.23;F253.7

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