作业成本法在物流企业成本控制中的应用研究
发布时间：2018-09-13 08:15
【摘要】： 随着国民经济的持续稳定增长,中国现代物流业得到了较快的发展,物流业已经成为国民经济的支柱产业之一,加强其成本管理已成为物流管理的重中之重。我国的物流企业起步较晚,对于成本的控制至今没有完整的体系,大部分物流成本得不到揭示,成本浪费现象严重,直接影响了企业的经济效益。因此,加强物流成本管理和控制,对企业降低成本、获得竞争优势和提高经济效益有着极其重要的意义。 全文共分六章: 第一章导言,介绍了国内外关于作业成本法在物流企业成本管理的应用研究概况、研究目的和意义、研究的思路和方法以及可能的创新点。 第二章作业成本法基本理论,介绍了作业成本法的资源、作业、成本动因等相关理论、原理及内容,并通过作业成本法与传统成本计算方法的分析比较,呈现了作业成本法以作业为中心,能满足间接费用高、物流服务多样化的企业成本控制的优点。 第三章作业成本法在物流企业中的应用分析,将作业成本法引入到物流企业成本管理中,在分析物流、物流成本、物流企业成本构成及物流企业成本性态的基础上,总结出了作业成本法在物流企业成本控制中应用的必要性和可行性。 第四章物流企业作业成本控制模型的建立,通过物流企业作业分析,包括建立作业中心、作业的划分与分类、作业成本性态分析、作业标准的确定(包括增值作业成本标准的确定、非增值作业成本标准的确定)、实际作业成本与标准作业成本差异分析以及作业成本控制绩效评价等方面的系统论述,建立了基于作业成本的物流企业成本控制模型。 第五章作业成本控制模型在铁路物流企业中的实例分析,以山东省聊城市铁力货运有限公司为例,首先通过作业的建立和划分选取线路中心为研究对象;然后通过作业分析和作业标准的确定,分别计算出预算和实际的作业成本,得出差异;最后给出利用作业成本法降低成本的措施,包括提高采购的质量和效率、提高验收作业成本的利用率、通过效率化的配送来降低物流成本等。 第六章结论与建议,给出了应用作业成本控制模型的结论及相关建议。 由于作业成本法在中国的发展时间不长,实际应用的企业更是少之甚少,加上企业对这一方法的认识和实践不够,本研究的难度较大。在把握基于作业成本法的成本控制模型的科学性与实用性的基础上,还应重视它的局限性,更加科学有效地利用这一方法为企业成本控制服务。
[Abstract]:With the sustained and stable growth of the national economy, China's modern logistics industry has developed rapidly, logistics industry has become one of the pillar industries of the national economy, strengthening its cost management has become the top priority of logistics management. Cost can not be revealed, and the waste of cost is serious, which directly affects the economic benefits of enterprises. Therefore, strengthening the management and control of logistics costs is of great significance to enterprises to reduce costs, gain competitive advantages and improve economic benefits.
The full text is divided into six chapters.
The first chapter is the introduction, which introduces the application of Activity-Based Costing in logistics enterprise cost management at home and abroad, the research purpose and significance, the research ideas and methods and possible innovations.
The second chapter introduces the basic theory of activity-based costing, introduces the related theories, principles and contents of activity-based costing, such as resources, activities, cost drivers, and so on. Through the analysis and comparison of activity-based costing and traditional costing methods, it shows that activity-based costing can meet the cost control of enterprises with high indirect costs and diversified logistics services. The advantage of it.
In the third chapter, the application of Activity-Based Costing in logistics enterprises is analyzed, and the application of Activity-Based Costing in logistics enterprise cost management is introduced. Based on the analysis of logistics, logistics cost, logistics enterprise cost composition and logistics enterprise cost behavior, the necessity and feasibility of the application of Activity-Based Costing in logistics enterprise cost control are summarized.
Chapter IV Establishment of Activity-based Cost Control Model for Logistics Enterprises, Through Activity-based Analysis of Logistics Enterprises, Including Establishment of Activity Centers, Classification and Classification of Activities, Analysis of Activity-based Cost Behavior, Determination of Activity-based Standards (including Determination of Value-added Activity-based Cost Standards, Determination of Non-Value-added Activity-based Cost Based on the analysis of the differences and the performance evaluation of activity-based cost control, the cost control model of logistics enterprises is established.
The fifth chapter is the case analysis of the activity-based cost control model in the railway logistics enterprises. Taking Liaocheng Railway Freight Transport Co., Ltd. of Shandong Province as an example, this paper firstly chooses the line center as the research object through the establishment and division of the operation, then calculates the budget and the actual operation cost respectively through the operation analysis and the determination of the operation standard, and obtains the difference. Finally, the paper gives the measures to reduce the cost by using activity-based costing, including improving the quality and efficiency of purchasing, improving the utilization rate of acceptance activity cost, and reducing the logistics cost through efficient distribution.
The sixth chapter is the conclusion and suggestion, and gives the conclusions and suggestions on the application of activity-based costing control model.
Because the activity-based costing method has not been developed for a long time in China, and the practical application of the enterprise is even less, and the enterprise's understanding and practice of this method is not enough, this study is more difficult. On the basis of grasping the scientificity and practicability of the cost control model based on activity-based costing method, we should also pay attention to its limitations and be more scientific. Effective use of this method for cost control of enterprises.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F275.3
本文编号：2240578
[Abstract]:With the sustained and stable growth of the national economy, China's modern logistics industry has developed rapidly, logistics industry has become one of the pillar industries of the national economy, strengthening its cost management has become the top priority of logistics management. Cost can not be revealed, and the waste of cost is serious, which directly affects the economic benefits of enterprises. Therefore, strengthening the management and control of logistics costs is of great significance to enterprises to reduce costs, gain competitive advantages and improve economic benefits.
The full text is divided into six chapters.
The first chapter is the introduction, which introduces the application of Activity-Based Costing in logistics enterprise cost management at home and abroad, the research purpose and significance, the research ideas and methods and possible innovations.
The second chapter introduces the basic theory of activity-based costing, introduces the related theories, principles and contents of activity-based costing, such as resources, activities, cost drivers, and so on. Through the analysis and comparison of activity-based costing and traditional costing methods, it shows that activity-based costing can meet the cost control of enterprises with high indirect costs and diversified logistics services. The advantage of it.
In the third chapter, the application of Activity-Based Costing in logistics enterprises is analyzed, and the application of Activity-Based Costing in logistics enterprise cost management is introduced. Based on the analysis of logistics, logistics cost, logistics enterprise cost composition and logistics enterprise cost behavior, the necessity and feasibility of the application of Activity-Based Costing in logistics enterprise cost control are summarized.
Chapter IV Establishment of Activity-based Cost Control Model for Logistics Enterprises, Through Activity-based Analysis of Logistics Enterprises, Including Establishment of Activity Centers, Classification and Classification of Activities, Analysis of Activity-based Cost Behavior, Determination of Activity-based Standards (including Determination of Value-added Activity-based Cost Standards, Determination of Non-Value-added Activity-based Cost Based on the analysis of the differences and the performance evaluation of activity-based cost control, the cost control model of logistics enterprises is established.
The fifth chapter is the case analysis of the activity-based cost control model in the railway logistics enterprises. Taking Liaocheng Railway Freight Transport Co., Ltd. of Shandong Province as an example, this paper firstly chooses the line center as the research object through the establishment and division of the operation, then calculates the budget and the actual operation cost respectively through the operation analysis and the determination of the operation standard, and obtains the difference. Finally, the paper gives the measures to reduce the cost by using activity-based costing, including improving the quality and efficiency of purchasing, improving the utilization rate of acceptance activity cost, and reducing the logistics cost through efficient distribution.
The sixth chapter is the conclusion and suggestion, and gives the conclusions and suggestions on the application of activity-based costing control model.
Because the activity-based costing method has not been developed for a long time in China, and the practical application of the enterprise is even less, and the enterprise's understanding and practice of this method is not enough, this study is more difficult. On the basis of grasping the scientificity and practicability of the cost control model based on activity-based costing method, we should also pay attention to its limitations and be more scientific. Effective use of this method for cost control of enterprises.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F275.3
【引证文献】
相关期刊论文 前1条
1 段琼;;关于企业物流成本控制的对策研究[J];价值工程;2012年05期
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