Z发动机公司生产物流成本控制研究

发布时间：2018-04-11 03:22

本文选题：生产物流 + 成本控制　；参考：《山东大学》2014年硕士论文

【摘要】：随着全球经济一体化加剧,欧美发达国家针对中国出口产品的反倾销案件不断增多,严重影响了我国企业参与国际竞争的能力。这与我国长久来不重视产品成本核算方式的有着紧密的关系,规范企业成本核算制度,俨然己成为我国企业参与国际竞争必须解决的问题。 2014年1月1日我国全面贯彻《企业产品成本核算制度(试行)》,这是我国出台的第一部具体涉及成本费用的计算方法、归集和分配内容的法规。财政部会计司司长杨敏在新准则的推广会上指出,规范企业成本核算制度,对建立完善我国企业会计准则并持续平稳发展有着非凡的意义。在核算制度中强调：制造企业应根据自身经营管理的特点和条件,采用现代化信息技术,对不能直接归属于成本核算对象的成本采用作业成本法进行归集和分配。汽车制造业作为中国进入WTO后受冲击最大的行业,面临更大的挑战。汽车制造企业的生产是极其复杂精密的过程,通过简单降低制造成本和提高商品价格来获取利润的空间越来越小,必须寻找新的途径来降低企业的生产成本,如何加强物流成本控制,降低企业的物流成本,是汽车制造企业在激烈竞争中取胜的关键。现代化的制造企业需要更高水平的成本核算方式和生产物流成本控制模式。本文从汽车制造企业生产物流成本的特点出发,试图从物流提供者这一微观的角度探寻一种高效的物流成本核算方法—作业成本法,依据作业成本法核算出的成本信息,寻找控制企业的生产物流成本的有效途径。本文通过对Z发动机公司面临的处境—过高的物流成本已经严重影响了企业的利润,传统成本核算方式无法满足企业对精益生产的要求。本文先对物流成本控制和作业成本法目前的研究现状进行综述,接着重点研究作业成本法的基础理论和物流成本构成的特点,构建基于作业成本法核算体系的模型,并结合模型对Z发动机公司MAN发动机的相关物流成本分析,发现作业成本法在解决当前物流成本管理问题的优越性,并根据分析的结果有针对性的提出物流成本改善措施。
[Abstract]:With the aggravation of global economic integration, the anti-dumping cases against China's export products in developed countries in Europe and the United States are increasing, which seriously affects the ability of Chinese enterprises to participate in international competition.This has a close relationship with the way of product cost accounting that our country has not paid attention to for a long time. Standardizing the cost accounting system of enterprises has become a problem that our enterprises must solve to participate in international competition.On January 1, 2014, our country carried out the "Enterprise Product cost Accounting system (trial)", which is the first law concerning the cost cost calculation, collection and distribution.Yang Min, director of the accounting department of the Ministry of Finance, pointed out at the promotion meeting of the new standards that standardizing the enterprise cost accounting system is of great significance to the establishment and improvement of the accounting standards for enterprises in our country and their sustained and steady development.In the accounting system, it is emphasized that manufacturing enterprises should adopt modern information technology according to the characteristics and conditions of their own operation and management, and collect and distribute the costs that cannot be directly attributed to the cost accounting objects by using the activity-based costing method.Automobile manufacturing industry as China's entry into WTO has been hit the most, facing a greater challenge.The production of automobile manufacturing enterprises is an extremely complicated and precise process. There is less and less room for profit by simply reducing manufacturing costs and raising commodity prices, so we must find new ways to reduce the production costs of enterprises.How to strengthen the logistics cost control and reduce the logistics cost is the key for automobile manufacturing enterprises to win in the fierce competition.Modern manufacturing enterprises need a higher level of cost accounting and cost control mode of production logistics.Based on the characteristics of production logistics cost of automobile manufacturing enterprises, this paper tries to explore an efficient method of logistics cost accounting-Activity-Based costing (ABC) from the microscopic point of view of logistics provider, according to the cost information calculated by Activity-Based costing (ABC).To find an effective way to control the cost of production logistics.In this paper, the high logistics cost of Z engine company has seriously affected the profit of the enterprise, and the traditional cost accounting method can not meet the requirements of lean production.This paper first summarizes the current research situation of logistics cost control and activity-based costing, then focuses on the basic theory of activity-based costing and the characteristics of logistics cost composition, and builds a model based on activity-based costing accounting system.Combined with the model of Z engine company MAN engine related logistics cost analysis, found the advantages of activity-based costing in solving the current logistics cost management problems, and according to the results of the analysis put forward the logistics cost improvement measures.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.72;F252

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