农产品物流成本会计核算研究

发布时间：2018-06-29 17:34

本文选题：物流成本 + 农产品物流　；参考：《武汉轻工大学》2013年硕士论文

【摘要】：农产品物流在我国国民经济的发展中占有举足轻重的地位，它渗透在国民经济的方方面面，影响着其运行效率和运行质量，并直接影响到农民收入的增减和农业产业化的发展。而农产品物流成本高出正常水平的事实在我国一直是不可掩饰的，要想降低农产品的物流成本，就要首先能够准确地核算出农产品的物流成本。但是，我国的会计学界和物流学界几乎都很难找到关于如何核算并控制农产品物流成本的研究。基于以上问题的考虑，同时结合农产品物流自身的特点和我国农业企业的实际情况，本文试图提出分别适用于不用类型的农业企业的农产品物流成本核算体系。物流成本的会计核算是一项琐碎又系统的工作，它会牵涉到企业的生产经营活动中每一个存在物流活动的细微环节。根据不同类型的农业企业（本文主要指农产品加工企业和农产品物流企业）物流活动的不同以及各种物流成本会计核算模式的适用性，本文在阅读了大量中外物流成本核算的文献和研究后，结合我国的实际情况，通过明确农产品物流成本的构成和分类以及界定不同类型的农业企业的物流成本核算范围和对象，，提出了应根据它们物流活动的不同特点以及对物流管理的不同需求分别选择不同的会计核算方法。
[Abstract]:The logistics of agricultural products plays an important role in the development of our national economy. It permeates into all aspects of the national economy, affects its operational efficiency and operation quality, and directly affects the increase and decrease of farmers' income and the development of agricultural industrialization. The fact that the logistics cost of agricultural products is higher than normal level has always been unconcealed in our country. If we want to reduce the logistics cost of agricultural products, we must be able to calculate the logistics costs of agricultural products accurately. However, it is difficult to find the research on how to calculate and control the logistics cost of agricultural products in the field of accounting and logistics in China. Based on the above problems, combined with the characteristics of agricultural logistics and the actual situation of agricultural enterprises in China, this paper tries to put forward a cost accounting system for agricultural products logistics which is suitable for agricultural enterprises without type. The accounting of logistics cost is a trivial and systematic work, it will involve in the production and management of enterprises in each of the small links of logistics activities. According to different types of agricultural enterprises (this article mainly refers to agricultural products processing enterprises and agricultural products logistics enterprises) logistics activities and the applicability of various logistics cost accounting models, After reading a large number of documents and research on logistics cost accounting in China and abroad, this paper, in combination with the actual situation of our country, defines the scope and object of logistics cost accounting of different types of agricultural enterprises by clarifying the composition and classification of logistics cost of agricultural products and defining the scope and object of logistics cost accounting of different types of agricultural enterprises. Different accounting methods should be chosen according to their different characteristics of logistics activities and different demands of logistics management.
【学位授予单位】：武汉轻工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F326.6;F302.6

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