基于作业成本法的Q公司物流成本核算与控制研究

发布时间：2018-06-08 02:24

本文选题：Q公司 + 物流成本核算　；参考：《东北大学》2014年硕士论文

【摘要】：物流是国民经济的血脉。随着现代社会分工的不断细化,专门提供物流服务的物流企业应运而生。但是,由于我国的物流企业还处于起步发展阶段,物流企业成本核算与控制的模式和方法还有待完善。伴随着改革开放的深化和发展,我国众多行业出现了生产过剩现象,物流企业利润空间被不断压缩。在这种情况下,物流企业的物流成本核算与控制研究就显得越发重要了。首先,本文阐述了基于作业成本法的企业物流成本核算及控制的基本理论和国内外最新研究现状。作业成本法的基本思想是:产品、服务消耗作业,作业消耗资源。作业成本法将基于资源耗用的因果关系进行成本分配,依据作业活动耗用资源的情况,将资源耗费分配给作业,再依照成本对象消耗作业的情况,把作业成本分配给成本对象。作业成本法克服了传统成本控制方法的一些固有弊端,但它也存在静态化的缺陷。其次,本文详细分析了 Q公司现有的物流成本核算与控制的流程、方法和措施,发现其在物流成本控制过程中存在的问题并分析其成因。通过调查,笔者发现Q公司仍然运用传统成本法控制物流成本,存在着以非完全成本计算物流成本、物流成本分配单一、不注重物流质量成本和不增值作业较多等物流成本核算与控制方面的问题。最后,本文运用作业成本法的相关理论知识,结合Q公司所处行业的现状,给Q公司设计一套基于作业成本法的物流成本核算模型,并初步构建Q公司基于作业成本法的物流成本控制体系。经过分析,笔者发现作业成本法适用于Q公司的物流成本核算与控制。笔者希望通过运用作业成本法来解决Q公司目前物流成本核算与控制中所存在的主要问题,以提高Q公司的经济效益。
[Abstract]:Logistics is the blood of the national economy. With the continuous refinement of the division of labor in modern society, logistics enterprises specialized in providing logistics services emerge as the times require. However, the logistics enterprises in China are still in the initial stage of development, the cost accounting and control model and methods of logistics enterprises need to be improved. With the deepening and development of reform and opening up, there is a phenomenon of overproduction in many industries in China, and the profit space of logistics enterprises is constantly compressed. In this case, logistics cost accounting and control of logistics enterprises becomes more and more important. Firstly, this paper expounds the basic theory of logistics cost accounting and control based on activity-based costing and the latest research status at home and abroad. The basic idea of activity-based costing is: product, service consumption, activity consumption of resources. Activity-based costing distributes cost based on causality of resource consumption, assigns resource consumption to activity according to resource consumption by activity, and assigns activity cost to cost object according to cost object consuming activity. Activity-Based costing (ABC) overcomes some inherent drawbacks of traditional cost control methods, but it also has static defects. Secondly, this paper analyzes the flow, methods and measures of logistics cost accounting and control in Q Company in detail, finds out the existing problems in the process of logistics cost control and analyzes its causes. Through the investigation, the author found that Q Company still uses traditional cost method to control logistics cost, and there exists the logistics cost calculation with incomplete cost, and the distribution of logistics cost is single. Not pay attention to logistics quality cost and value-added activities, such as logistics cost accounting and control problems. Finally, this paper designs a logistics cost accounting model based on activity-based costing for Q Company by using the relevant theoretical knowledge of Activity-based costing and combining with the current situation of Q Company. And build Q company logistics cost control system based on activity-based costing. After analysis, the author finds that ABC is suitable for Q company's logistics cost accounting and control. The author hopes to solve the main problems existing in the logistics cost accounting and control of Q Company by using the activity-based costing method in order to improve the economic benefits of Q Company.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.23;F253.7

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