本文關鍵詞：安平圣達絲網公司物流成本核算與控制系統(tǒng)優(yōu)化　出處：《河北科技大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 物流成本 物流成本核算 物流成本控制 管理會計核算方法 優(yōu)化措施

【摘要】：中小企業(yè)是我國國民經濟的重要組成部分,特別是在小城市和農村更是社會發(fā)展的主力軍。隨著我國勞動力成本的逐年增加和物質資源這企業(yè)兩大利潤源的日漸枯竭,被稱為企業(yè)“第三利潤源泉”的物流成本,越來越受到企業(yè)的關注,科學的核算和控制物流成本已成為企業(yè)物流管理的當務之急。但是我國現行的物流成本核算和控制體系還不完善,還存在許多問題。我國到目前為止還沒有建立統(tǒng)一的物流成本核算和控制體系,甚至理論界對物流成本的內容和結構還存在爭議,這阻礙了我國企業(yè)物流成本管理的發(fā)展,導致我國中小企業(yè)的物流成本居高不下。因此,本文針對中小企業(yè)的特點,對中小企業(yè)物流成本的核算和控制問題進行研究,探索一種有效的物流成本核算和控制方法,提高中小企業(yè)物流管理的水平。本文以河北安平圣達絲網有限公司為研究對象,研究該公司物流成本核算與控制的優(yōu)化措施。本文首先研究了物流成本核算與控制的相關理論;其次,對安平圣達絲網公司物流成本核算與控制的現狀進行調查分析,指出公司在物流成本核算和控制上存在的問題;再次,從財務核算角度并借助前面理論研究和實例分析的基礎上,構建一套完整的企業(yè)物流成本核算體系,并且以該體系在安平圣達絲網有限公司的實際應用,分析企業(yè)物流成本核算的方法和步驟。最后,對安平圣達絲網公司的物流成本核算的結果進行分析,指出優(yōu)化該公司物流成本控制、降低成本的具體措施。希望通過本文的研究也能為其他中小企業(yè)科學地核算和控制物流成本提供有益的參考。
[Abstract]:Small and medium-sized enterprises are an important part of our national economy. Especially in small cities and rural areas is the main force of social development. With the annual increase of labor costs and material resources of the two major sources of profits of enterprises are increasingly depleted. The logistics cost, which is called "the third profit source", is paid more and more attention by enterprises. Scientific accounting and control of logistics costs has become an urgent task for enterprise logistics management, but the current logistics cost accounting and control system in China is not perfect. There are still many problems. So far, China has not established a unified logistics cost accounting and control system, and even the content and structure of logistics costs are controversial. This hinders the development of logistics cost management of Chinese enterprises and leads to the high logistics cost of SMEs. Therefore, this paper aims at the characteristics of SMEs. This paper studies the accounting and control of logistics cost in small and medium-sized enterprises, and explores an effective method of logistics cost accounting and control. To improve the level of logistics management of small and medium-sized enterprises. This paper takes Hebei Anping Shengda screen Co., Ltd as the research object. This paper studies the optimization measures of logistics cost accounting and control of the company. Firstly, this paper studies the related theory of logistics cost accounting and control. Secondly, the current situation of logistics cost accounting and control in Anping Shengda screen Company is investigated and analyzed, and the problems in logistics cost accounting and control are pointed out. Thirdly, from the perspective of financial accounting and with the help of the previous theoretical research and case analysis, a complete set of enterprise logistics cost accounting system is constructed, and the actual application of the system in Anping Shengda screen Co., Ltd. Finally, the paper analyzes the results of logistics cost accounting of Anping Shengda screen Company, and points out the optimization of logistics cost control of the company. It is hoped that the research in this paper can provide a useful reference for other small and medium-sized enterprises to calculate and control the logistics cost scientifically.
【學位授予單位】：河北科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F252.1;F276.3

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本文編號：1373132