基于作业成本法的邮政企业物流成本控制分析

发布时间：2018-03-19 04:12

本文选题：作业成本法　切入点：成本控制　出处：《华侨大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的发展,我国物流业得到了飞速的发展，同时伴随着国外物流企业加速进入，中国物流市场形成了新的格局。中国邮政物流企业面临的国内外的竞争压力也越来越大。在探索创新业务的同时，通过成本管理与控制降低成本已成为邮政企业在竞争环境下求发展的必然选择。但在传统成本核算体系下，无法为成本控制提供详细的成本信息。而作业成本法的出现弥补了传统成本核算方法的缺陷，企业通过运用作业成本法及成本管理中的作业分析理念，，可以充分挖掘物流成本动因，不断提高企业物流运作绩效。本文在明确研究意义和目的的基础上，首先详细阐述了作业成本法的相关概念和核算程序，并简单介绍了基于作业成本法的成本控制理念，然后针对邮政企业物流成本的特点，提出了基于作业成本法的邮政企业物流成本控制模型，并将模型应用于QY邮政，进行案例应用分析，以探索完善邮政物流成本控制的策略。本文提出的模型主要是通过使用作业成本法研究企业的物流成本，并重点分析物流成本的动因，采用有效的方式让邮政企业保持在最优的物流成本控制水平上。通过该模型应用于QY邮政，本文为作业成本法在未来应用于邮政企业物流成本控制提供了基本思路，并提出了完善QY邮政物流成本控制的建议，具有一定的现实意义。
[Abstract]:With the development of our country's economy, the logistics industry of our country has been developing at full speed, at the same time, with the rapid entry of foreign logistics enterprises, China's logistics market has formed a new pattern. Chinese postal logistics enterprises are facing more and more domestic and foreign competition pressure. While exploring innovative business, Reducing costs through cost management and control has become an inevitable choice for postal enterprises to develop in the competitive environment, but in the traditional cost accounting system, It is impossible to provide detailed cost information for cost control, and the emergence of activity-based costing makes up for the defects of traditional cost accounting methods. Enterprises use activity-based costing and the concept of activity-based analysis in cost management. Logistics cost drivers can be fully excavated and enterprise logistics operation performance can be continuously improved. Based on the clear significance and purpose of the research, this paper firstly expatiates on the related concepts and accounting procedures of activity-based costing, and briefly introduces the concept of cost control based on activity-based costing. Then, according to the characteristics of logistics cost of postal enterprises, this paper puts forward the logistics cost control model of postal enterprises based on activity-based costing, and applies the model to QY postal service, and carries on the case analysis. In order to explore the strategy of improving the cost control of postal logistics, the model proposed in this paper mainly studies the logistics cost of enterprises by using activity-based costing, and analyzes the motivation of logistics cost. This paper provides a basic idea for the future application of activity-based costing to the logistics cost control of postal enterprises through the application of the model to QY postal service, which is an effective way for postal enterprises to maintain the optimal level of logistics cost control. And put forward the suggestion of perfecting QY postal logistics cost control, which has certain practical significance.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F616.6;F253.7

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