本文關(guān)鍵詞： 盛達物流公司 時間驅(qū)動作業(yè)成本法 成本核算　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國計算機技術(shù)、電子商務(wù)的發(fā)展及對物流重要性認識的提升，國內(nèi)市場對第三方物流的需求日益增加。我國第三方物流企業(yè)不僅獲得了更廣闊的發(fā)展空間，同時也必須面對更激烈的競爭。一方面，客戶在選擇第三方物流服務(wù)時，價格是其考慮的第一要素；另一方面，，越來越多的企業(yè)進入物流領(lǐng)域，物流企業(yè)之間的競爭進一步加劇。而盛達物流公司面臨著同樣的問題。為了更好地強化物流成本管理，盛達物流公司開始嘗試使用作業(yè)成本法核算物流成本。但是在實施作業(yè)成本法的過程中也發(fā)現(xiàn)了很多問題。因此，盛達物流公司迫切需要找到一種適合自身的成本核算方法來降低企業(yè)的物流成本以加強自己的核心競爭力。 本文首先通過對物流成本核算方面的相關(guān)文獻進行梳理，結(jié)合盛達物流公司成本核算的現(xiàn)狀，總結(jié)出目前盛達物流公司在實施作業(yè)成本法時在觀念意識和實踐過程中存在的問題。針對此問題，本文通過對其成本核算現(xiàn)狀進行分析，提出使用更加符合盛達物流公司成本特性的時間驅(qū)動作業(yè)成本法核算體系，通過詳細論述盛達物流公司應(yīng)用時間驅(qū)動作業(yè)成本法核算成本的步驟，以及通過案例的分析，證明了時間驅(qū)動作業(yè)成本法在盛達物流公司應(yīng)用的可行性。研究表明，此體系及模型能準確反映盛達物流公司的物流成本，更能顯示閑置產(chǎn)能成本。
[Abstract]:With the development of computer technology, the development of electronic commerce and the improvement of the importance of logistics, the demand for TPL in domestic market is increasing day by day. At the same time, we must also face more fierce competition. On the one hand, when customers choose third-party logistics services, price is the first factor to be considered; on the other hand, more and more enterprises enter the logistics field. The competition among logistics enterprises is further intensified. Shengda Logistics Company is faced with the same problem. In order to strengthen logistics cost management, Shengda Logistics Company began to try to use activity-based costing to calculate logistics cost. However, many problems were found in the process of implementing activity-based costing. Shengda Logistics Company urgently needs to find a cost accounting method suitable for itself to reduce the logistics cost of enterprises to strengthen their core competitiveness. Firstly, this paper combs the related documents of logistics cost accounting, and combines the current situation of cost accounting of Shengda logistics company. This paper summarizes the problems existing in the process of concept consciousness and practice in the implementation of Activity-Based costing in Shengda Logistics Company. In view of this problem, this paper analyzes the current situation of cost accounting in Shengda Logistics Company. This paper puts forward a time-driven activity-based costing system, which is more in line with the cost characteristics of Shengda Logistics Company, and discusses in detail the steps of applying time driven Activity-Based costing method in Shengda Logistics Company, as well as the analysis of a case. The feasibility of application of time-driven activity-based costing in Shengda logistics company is proved. The research shows that the system and model can accurately reflect the logistics cost of Shengda logistics company and can also show the cost of idle capacity.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F259.23

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