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  本文關(guān)鍵詞： 物流成本 作業(yè)成本法 物流成本管理 H造船廠　出處：《長春理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：伴隨著生產(chǎn)規(guī)模的擴大和市場競爭的日益激烈,企業(yè)必須降低成本來增強自己的競爭力。通過降低企業(yè)物流成本以獲取利潤的效益逐步顯現(xiàn),物流成為企業(yè)的“第三利潤源泉”,這使得降低物流成本成為物流管理的重中之重。但是在傳統(tǒng)的成本會計核算體系中絕大多數(shù)的物流成本都沒有得到精確的反應(yīng),影響了企業(yè)的經(jīng)營管理決策,作業(yè)成本法的出現(xiàn)正好解決了這一問題。本文通過對物流成本、作業(yè)成本法(Activity-Based Costing,以下簡稱ABC)、物流管理的介紹,結(jié)合我國當(dāng)前的物流管理現(xiàn)狀研究了在企業(yè)物流管理過程中應(yīng)用ABC的現(xiàn)實迫切性和已經(jīng)具備的條件,指出應(yīng)用ABC的先期條件、其應(yīng)用的具體方法步驟和應(yīng)當(dāng)注意的問題。然后結(jié)合理論以H造船廠的物流成本管理為研究對象進行分析。通過研究發(fā)現(xiàn),在企業(yè)物流成本管理的過程中引入ABC,不僅可以有效解決物流成本核算中物流項目核算不全、物流各作業(yè)環(huán)節(jié)效益悖反等問題,還可以解決物流活動中間接費用難以分攤的問題,因而具有重要的理論價值和實踐指導(dǎo)意義。
[Abstract]:With the expansion of production scale and the increasingly fierce market competition, enterprises must reduce their costs to enhance their competitiveness. Logistics has become the "third profit source" of enterprises. This makes reducing logistics cost become the most important part of logistics management, but in the traditional cost accounting system, most of the logistics cost has not been accurately reflected, which has affected the enterprise management decisions. Activity-Based costing (ABC) is used to solve this problem. The introduction of logistics management, combined with the current situation of logistics management in China, studies the practical urgency and existing conditions of applying ABC in the process of enterprise logistics management, and points out the pre-conditions for the application of ABC. The specific methods and steps of its application and problems should be paid attention to. Then combined with the theory of H shipyard logistics cost management as the research object. The introduction of ABC in the process of enterprise logistics cost management can not only effectively solve the problems of incomplete accounting of logistics items in logistics cost accounting, but also the contradictory benefit of logistics operation links. It can also solve the problem that indirect expenses are difficult to share in logistics activities, so it has important theoretical value and practical guiding significance.
【學(xué)位授予單位】：長春理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.474;F406.72

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相關(guān)期刊論文 前1條

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本文編號：1449503