爱卡公司作业成本法与GPK法结合的物流成本控制研究

发布时间：2018-02-02 06:31

本文关键词： 成本控制作业成本法物流弹性边际成本法化工企业　出处：《西安建筑科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：企业面对的市场竞争日趋激烈，想要占据有利地位，企业必须在保证利润率的前提下争取大量的订单。合理准确的报价是达成这一目标的关键，而针对订单履行相关成本的准确核算是报价的前提，但很多企业当前的核算方式无法将物流成本信息准确到订单或者产品的层面。我们知道当前企业制造成本、研发费用等成本控制几近极限，但物流成本仍然是企业成本管理的一个难点，，同时也存在很大的降低空间。本文选用弹性边际作业成本法对爱卡公司相关的物流成本进行了分析和研究。首先阐述较为成熟的作业成本法的理论依据以及核算特点，并且应用在其物流成本核算上，从中体现作业成本法在成本控制，成本信息清晰准确，提高决策依据的质量等优势。同时也指出其操作性差，增加工作量，另外仅限静态的货币指标，无法满足企业对资源消耗实际使用的计量特征的需求，不能积极推动成本过程管理，最终会阻碍产品成本结构的进一步优化，影响计算正确性和分配合理性。为了更适应公司的特点和需求，进而推出更适合的弹性边际作业成本法核算特点和方法，用以弥补作业成本法的不足。鉴于作业成本法的局限性以及爱卡公司对物流成本核算自身的特殊要求，必须切实稳妥地寻找新的解决方案。弹性边际成本法与作业成本法的结合将更有利于费用的准确计量和有效地帮助企业内部不同级别的经理制定正确决策，以优化企业不同范围的经营。
[Abstract]:Enterprises are facing increasingly fierce market competition, in order to occupy a favorable position, enterprises must strive for a large number of orders under the premise of guaranteed profit margin. Reasonable and accurate quotation is the key to achieve this goal. The accurate accounting of the cost related to the fulfillment of orders is the premise of quotation, but many enterprises' current accounting methods can not accurate logistics cost information to the level of orders or products. We know the current manufacturing costs of enterprises. The cost control of R & D is near the limit, but the logistics cost is still a difficult point in cost management, and there is also a lot of room to reduce it. In this paper, Elastic marginal Activity-Based costing method is used to analyze and study the logistics cost of Erica Corporation. Firstly, the theoretical basis and accounting characteristics of the more mature ABC method are expounded. And in its logistics cost accounting, from the embodiment of activity-based costing in cost control, cost information clear and accurate, improve the quality of decision-making basis, but also pointed out that its operational poor, increased workload. In addition, only static monetary indicators can not meet the needs of enterprises for the actual use of resources consumption measurement characteristics, can not actively promote cost process management, will ultimately hinder the further optimization of product cost structure. In order to adapt to the characteristics and demands of the company, the flexible marginal Activity-Based costing (MABC) accounting features and methods are proposed to make up for the deficiency of ABC (Activity-Based costing). In view of the limitations of activity-based costing and the special requirements of Erica on logistics cost accounting. The combination of flexible marginal cost method and activity-based costing method will be more conducive to the accurate measurement of costs and help the managers of different levels of the enterprise to make correct decisions. In order to optimize the different scope of business operation.
【学位授予单位】：西安建筑科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.72;F252;F406.7

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