本文關鍵詞：華湘鐵路裝卸公司成本核算與控制改進研究　出處：《湖南大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 物流 物流成本 裝卸成本 成本核算 成本控制

【摘要】：目前，我國的物流產(chǎn)業(yè)仍然處于初級階段，物流行業(yè)管理還很不規(guī)范。《鐵路運輸企業(yè)會計核算辦法》基本不能滿足鐵路物流企業(yè)成本核算的要求，對裝卸成本的核算規(guī)范基本空缺；鐵路成本控制主要集中在運輸成本方面，而忽視對鐵路物流成本的有效控制。因此，對鐵路裝卸成本核算和控制進行改進研究，對促進鐵路企業(yè)降低裝卸成本、增強競爭力，實現(xiàn)向現(xiàn)代物流企業(yè)的轉(zhuǎn)變具有重要的現(xiàn)實意義。 本文以華湘鐵路裝卸公司物流裝卸成本為研究對象，對公司裝卸成本核算與控制的現(xiàn)狀進行闡述，指出公司裝卸成本核算和控制方面存在的主要問題，，并明確產(chǎn)生問題的原因是鐵路裝卸未引起各界的足夠重視；沒有建立起綜合的成本核算系統(tǒng)和科學合理的成本控制系統(tǒng)。 本文通過理論與實際相結(jié)合，提出了把裝卸成本納入鐵路企業(yè)主營業(yè)務成本核算、改變裝卸成本核算方法以及變二級核算為一級核算等裝卸成本核算改進措施，同時從裝卸成本的前饋控制、過程控制和反饋控制三個方面來探討裝卸公司裝卸成本控制的改進對策。最后，提出宏觀政策體制保障、人才保障、信息技術保障等方面是改進物流裝卸成本核算和控制實施的保障措施。本文在為華湘鐵路裝卸公司提供指導和參考的同時，也為鐵路大力發(fā)展現(xiàn)代物流，強化物流成本管理，提供了一些可借鑒的建議。
[Abstract]:At present, the logistics industry of our country is still in the primary stage, and the management of the logistics industry is still not standardized. The "Accounting and Accounting measures for Railway Transportation Enterprises" basically cannot meet the requirements of the cost accounting of railway logistics enterprises. The basic vacancy of accounting standard of loading and unloading cost; The railway cost control is mainly focused on the transportation cost, but neglects the effective control of the railway logistics cost. Therefore, the improvement research on the railway loading and unloading cost accounting and control will promote the railway enterprises to reduce the loading and unloading cost. It is of great practical significance to enhance competitiveness and realize the transformation to modern logistics enterprises. This paper takes the logistics loading and unloading cost of Hua-Xiang Railway loading and unloading Company as the research object, expounds the current situation of the company's handling cost accounting and control, and points out the main problems existing in the company's handling cost accounting and control. And it is clear that the reason of the problem is that the railway loading and unloading has not caused enough attention from all walks of life; A comprehensive cost accounting system and a scientific and reasonable cost control system have not been established. Based on the combination of theory and practice, this paper puts forward to bring the cost of loading and unloading into the main business cost accounting of railway enterprises. Changing the method of loading and unloading cost accounting and changing the two-level accounting to the first class accounting and other measures to improve the handling cost accounting, at the same time from the loading and unloading cost feedforward control. Three aspects of process control and feedback control to explore the handling costs of loading and unloading companies to improve the control countermeasures. Finally, put forward macro-policy system support, talent security. The information technology guarantee is the safeguard measure to improve the logistics handling cost accounting and control implementation. This paper provides guidance and reference for Huaxiang Railway loading and unloading Company, but also makes great efforts to develop modern logistics for the railway. Strengthen logistics cost management, provide some suggestions that can be used for reference.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F530.68;F253.7

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本文編號：1393269