基于时间与流程驱动的水铁联运物流成本核算及控制

发布时间：2018-03-12 21:05

本文选题：物流成本　切入点：核算　出处：《兰州交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：物流成本是第三利润源，而我国物流成本一直居高不下，这是不争的事实。作为未来发展方向的水铁联运，其物流成本也有待进一步准确核算和控制。本文在阅读大量文献的基础上，认为采用时间驱动作业成本法（简称TD-ABC）核算水铁联运物流成本是较为适合的，并且该方法也是目前成本偏离程度最低的一种。首先，本文从理论角度介绍了TD-ABC法及其相关知识，该方法是在作业成本法基础上加以改进而得出的一种探索性的成本核算方法。阐述了TD-ABC法的应用情况，虽然TD-ABC法在国内应用不多，但其成本核算的科学性和准确性已逐渐被学者与企业认可。其次，本文以水铁联运为研究背景，通过深入分析港口物流作业的成本构成，运用时间驱动作业成本法的特性，设计了TD-ABC物流成本核算体系，针对水铁联运的各个作业环节，加入水铁联运实际过程中的约束条件，按照联运模型构建的步骤，建立了以时间驱动作业成本法为原型的水铁联运港口集装箱物流成本核算模型。再次，，提出了TD-ABC与精益管理方法结合控制成本的策略，通过TD-ABC将流程优化后的成本可视化达到进一步控制成本的效果。而且还从优化局部成本以及宏观管理的角度，针对目前水铁联运存在的不足给出了相应的成本控制策略。最后，通过举例相关企业，针对XM公司水铁联运物流成本核算的案例进行定量和实证分析。该模型不仅核算准确而且清晰的反映了各部门的资源利用率及闲置生产能力成本。
[Abstract]:The logistics cost is the third profit source, but the logistics cost of our country has been high all the time, which is an indisputable fact. On the basis of reading a lot of literatures, this paper thinks that it is more suitable to use time driven Activity-Based costing (TD-ABC) to calculate the logistics cost of water / iron intermodal transport. And this method is also one of the lowest cost deviations at present. First of all, this paper introduces the TD-ABC method and its related knowledge from a theoretical point of view. This method is an exploratory cost accounting method based on activity-based costing. The application of TD-ABC method is described. Although the TD-ABC method is not widely used in China, its scientific and accurate cost accounting has gradually been recognized by scholars and enterprises. Secondly, based on the research background of water and iron transport, this paper designs the TD-ABC logistics cost accounting system by analyzing the cost composition of port logistics operations and using the characteristics of time-driven activity-based costing method, aiming at each operation link of water and iron transport. By adding the constraints in the actual process of water and iron transport and according to the steps of constructing the combined transport model, a container logistics cost accounting model of the water and iron intermodal port is established based on the time-driven activity-based costing method. Thirdly, the strategy of combining TD-ABC and lean management to control the cost is put forward, and the cost after optimization is visualized by TD-ABC to achieve the effect of further cost control, and from the point of view of optimizing local cost and macro management, In view of the shortcomings of current water-iron transport, the corresponding cost control strategies are given. Finally, the quantitative and empirical analysis of the cost accounting of water and iron intermodal logistics in XM Company is carried out through examples of related enterprises. The model not only accurately and clearly reflects the resource utilization ratio and idle production capacity cost of various departments.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F253.7;F512.4

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