基于TD-ABC方法的兴安物流公司成本控制研究

发布时间：2018-04-20 18:37

本文选题：兴安物流公司 + 成本核算　；参考：《湖南大学》2015年硕士论文

【摘要】：兴安物流公司的成本控制是否合理对公司的经营和发展起着举足轻重的作用。过去一年里,兴安物流公司成本居高不下,缺乏有效的成本控制方法和手段,致使经济效益低下。针对兴安物流公司进行有效的成本控制,提高公司的经济效益是公司目前所面临的重大问题,同时也是本文的主要研究内容。本文以兴安物流公司的成本核算为背景,在对兴安物流公司的成本控制现状进行分析的基础上,将时间驱动作业成本法(time-driven activity-based costing,TD-ABC)引入兴安物流公司,以全新视角研究公司成本控制问题,旨在为公司提供一个行之有效的成本核算方法和成本控制模型,以达到成本控制的目的。本文构建了的基于TD-ABC的成本控制模型,以成本核算为基础,明确了兴安物流公司成本控制的基本程序;建立了基于TD-ABC的物流企业的成本核算模型,嵌入了成本信息分析模块,突出了以成本控制为导向的特性;将基于TD-ABC的成本控制模型运用于兴安物流公司,对公司的资源使用效率进行分析,挖掘其成本控制的关键点,分别从瓶颈作业的优化和闲置生产能力的管理方面阐述成本控制的应对措施;针对兴安物流公司的现行的财务会计制度以及所构建的成本控制模型的特点,分析该成本控制模型实施的难点,并提出了相应的保障措施。本文通过对兴安物流公司的成本控制进行研究以提高公司运营绩效,同时也能为国内其它物流企业提供有益的参考和借鉴。
[Abstract]:Whether the cost control of Xingan logistics company is reasonable plays an important role in the management and development of the company. In the past year, the cost of Xingan logistics company is high and lack of effective cost control methods and means, resulting in low economic benefits. It is an important problem for Xingan Logistics Company to control the cost effectively and improve the economic benefits of the company. It is also the main research content of this paper. In this paper, based on the analysis of the cost control situation of Xingan Logistics Company, the time-driven activity-based costing method (time-driven activity-based costing TD-ABC) is introduced into Xingan Logistics Company. The purpose of this paper is to provide an effective cost accounting method and cost control model for the company in order to achieve the purpose of cost control. The cost control model based on TD-ABC is constructed in this paper, based on cost accounting, the basic procedure of cost control in Xingan logistics company is clarified, the cost accounting model of logistics enterprise based on TD-ABC is established, and the cost information analysis module is embedded. The cost control model based on TD-ABC is applied to Xingan logistics company to analyze the resource efficiency of the company, and the key points of cost control are excavated. From the aspects of the optimization of bottleneck operation and the management of idle production capacity, the countermeasures of cost control are expounded respectively, and the characteristics of the current financial accounting system and the cost control model of Xingan Logistics Company are discussed. The difficulty of implementing the cost control model is analyzed, and the corresponding safeguard measures are put forward. In this paper, the cost control of Xingan logistics company is studied to improve the performance of the company, and it can also provide useful reference for other domestic logistics 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】：F259.23;F253.7

【相似文献】