金健米业物流成本核算与控制改进研究

发布时间：2018-06-15 19:24

本文选题：物流成本 + 物流成本核算　；参考：《湖南大学》2013年硕士论文

【摘要】：目前,我国物流成本核算和控制没有完整的体系,企业的物流成本仍然处于“冰山”之下,物流成本核算不清晰、控制目标不明确,导致物流成本始终居高不下,物流成本的核算与控制日益成为我国企业关注的焦点问题。物流成本的核算和控制能够提供准确的产品成本信息,使企业能够根据市场情况做出正确的决策,合理分配企业资源,为顾客提供更加专业和优质的产品或服务。“第三利润源”理论指出正确核算和有效控制企业物流成本是保证第三利润源泉实现的关键、是企业提高管理水平和市场竞争能力的关键。因此,物流成本的核算和控制成为企业物流管理的核心内容。本文研究对象是金健米业公司。金健米业是一家农产品加工企业,目前其物流成本核算与控制都没有形成系统,物流成本只是在现有财务会计核算体系下由财务部门进行粗略的估算和简要控制。本文首先介绍了金健米业的物流成本管理现状,分析了金健米业公司物流成本核算与控制中存在的主要问题。并根据金健米业的具体情况,提出运用会计核算方法中的双轨制对物流成本进行核算。然后,根据金健米业的具体情况计算了金健米业的物流成本,根据金健米业公司物流成本核算结果对金健米业公司的物流成本构成进行必要的分析,针对金健米业公司的运输成本、库存成本、装卸成本、隐性成本等物流功能成本提出了相应的控制策略,以期望能够改进金健米业公司物流成本控制水平。此外,针对金健米业的情况,本文提出从提高物流成本管理意识、优化物流系统、加强物流成本核算、重视物流成本控制四个方面提出了完善物流成本核算和控制的建议,希望能提升金健米业的物流成本核算和控制水平,最终提高公司的综合竞争力。
[Abstract]:At present, there is no complete system of logistics cost accounting and control in our country. The logistics cost of enterprises is still under the "iceberg", the logistics cost accounting is not clear, the control goal is not clear, and the logistics cost is always high. Logistics cost accounting and control has become the focus of our enterprises. Logistics cost accounting and control can provide accurate product cost information, enable enterprises to make correct decisions according to market conditions, reasonably allocate enterprise resources, and provide customers with more professional and high-quality products or services. The theory of "the third profit source" points out that the correct accounting and effective control of the logistics cost is the key to the realization of the third profit source, and the key to the improvement of the management level and the market competition ability of the enterprise. Therefore, logistics cost accounting and control become the core content of enterprise logistics management. The object of this paper is Jinjian Rice Co., Ltd. Jinjian rice industry is a processing enterprise of agricultural products. At present, there is no system of logistics cost accounting and control in Jinjian rice industry. Logistics cost is only roughly estimated and controlled by financial department under the current financial accounting system. This paper first introduces the current situation of logistics cost management in Jinjian rice industry, and analyzes the main problems in the logistics cost accounting and control of Jinjian rice industry company. According to the concrete situation of Jinjian rice industry, the double track system in the accounting method is put forward to calculate the logistics cost. Then, according to the specific situation of Jinjian rice industry, the logistics cost of Jinjian rice industry is calculated. According to the results of logistics cost accounting of Jinjian rice industry company, the composition of logistics cost of Jinjian rice industry company is analyzed. In order to improve the logistics cost control level of Jinjian Rice Company, this paper puts forward the corresponding control strategies for the logistics function cost, such as transportation cost, inventory cost, loading and unloading cost, hidden cost and so on, in order to improve the logistics cost control level of Jinjian Rice Co., Ltd. In addition, aiming at the situation of Jinjian rice industry, this paper puts forward some suggestions on how to improve logistics cost accounting and control from four aspects: improving logistics cost management consciousness, optimizing logistics system, strengthening logistics cost accounting, and attaching importance to logistics cost control. We hope to improve the logistics cost accounting and control level of Jinjian rice industry, and finally improve the comprehensive competitiveness of the company.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F253.7

【参考文献】