本文關(guān)鍵詞： 作業(yè)成本法 速遞物流企業(yè) 成本控制　出處：《山東大學》2013年碩士論文　論文類型：學位論文

【摘要】：自2000年作業(yè)成本法問世以來,其在過外速遞物流企業(yè)得到了廣泛應(yīng)用,但是國內(nèi)速遞物流企業(yè)對作業(yè)成本法的應(yīng)用還處于初始階段。面對當前日益激烈的行業(yè)競爭與不景氣的宏觀經(jīng)濟環(huán)境,國內(nèi)諸多速遞物流企業(yè)也逐步采用作業(yè)成本法進行成本管理以促進企業(yè)發(fā)展,但是在具體運用存在作業(yè)成本法流于形式、員工作業(yè)成本控制意識不高等問題亟待解決。本著發(fā)展、完善速遞物流企業(yè)成本控制理論和引導速遞物流企業(yè)進行有效成本控制的研究目標,本文采用文獻分析、比較分析和理論與案例分析相結(jié)合的方法對作業(yè)成本法在速遞物流企業(yè)成本控制中的應(yīng)用進行研究。本文以作業(yè)成本法在速遞物流企業(yè)應(yīng)用的理論基礎(chǔ)為起點,綜述了國內(nèi)外相關(guān)研究的現(xiàn)狀,闡明物流成本、作業(yè)成本等關(guān)鍵概念,并說明了作業(yè)成本法引入速遞物流企業(yè)的必要性和適用性。在此基礎(chǔ)上,本文根據(jù)系統(tǒng)論、控制論和信息論等理論從縱向、橫向和網(wǎng)格三個方面設(shè)計了作業(yè)成本控制體系。以作業(yè)成本控制體系為指導,本文從作業(yè)成本法在速遞物流企業(yè)應(yīng)用的可行性與意義出發(fā),構(gòu)建了速遞物流企業(yè)作業(yè)成本控制普遍應(yīng)用框架。經(jīng)過一定的理論研究,本文又具體以L省郵政速遞物流公司為樣本對其作業(yè)成本法的應(yīng)用進行案例分析,對其存在的問題與現(xiàn)行作業(yè)成本控制體系進行改進與完善。最后,本文得出作業(yè)成本法將是速遞物流企業(yè)成本管控唯一選擇的結(jié)論,并提出在應(yīng)用作業(yè)成本法的過程中必須注意管理層重視、全員參與和培訓,注重制定實施規(guī)劃,加強作業(yè)劃分與資源管理等運用關(guān)鍵點,以期為速遞物流企業(yè)應(yīng)用作業(yè)成本法提供一定的借鑒。本文不僅能夠在一定程度上促進速遞物流企業(yè)作業(yè)成本控制理論的完善與發(fā)展,而且其對作業(yè)成本法應(yīng)用的詳盡說明也能夠為速遞物流企業(yè)作業(yè)成本控制提供依據(jù),具有一定的實踐意義。本文的創(chuàng)新點在于將作業(yè)成本法與速遞物流企業(yè)相結(jié)合,跳脫于生產(chǎn)企業(yè)物流成本控制的范圍,以L省郵政速遞物流公司為案例對象就其作業(yè)成本控制進行具體分析。但是受筆者理論水平限制,加上時間、精力有限,所以本文收集的樣本數(shù)據(jù)并不十分精確與全面,速遞物流企業(yè)成本控制體系與框架的設(shè)計在企業(yè)運用實踐中還會遇到各種問題仍有待進一步的探究。因此筆這將在今后的學習中繼續(xù)關(guān)注作業(yè)成本控制的理論發(fā)展,研究本文各部分之間的內(nèi)在聯(lián)系,并結(jié)合工作實際力爭改進本文的不足之處。
[Abstract]:Since the advent of activity-based costing in 2000, it has been widely used in express logistics enterprises. However, the application of activity-based costing in domestic express logistics enterprises is still in its initial stage. In the face of the increasingly fierce industry competition and the depressed macroeconomic environment, Many domestic express logistics enterprises have gradually adopted activity-based costing for cost management in order to promote the development of enterprises, but in the specific application of activity-based costing is a mere formality. In order to improve the cost control theory of express logistics enterprises and guide the express logistics enterprises to carry out effective cost control, this paper adopts literature analysis. This paper studies the application of activity-based costing in the cost control of express logistics enterprises by means of comparative analysis and the combination of theory and case analysis. This paper starts with the theoretical basis of the application of activity-based costing in express logistics enterprises. This paper summarizes the current situation of related research at home and abroad, clarifies the key concepts of logistics cost and activity-based cost, and explains the necessity and applicability of introducing activity-based costing into express logistics enterprises. The theories of cybernetics and information theory have designed the activity-based cost control system from three aspects: vertical, horizontal and grid. Under the guidance of activity-based cost control system, this paper starts from the feasibility and significance of the application of activity-based costing in express logistics enterprises. This paper constructs a general application framework of activity-based cost control in express logistics enterprises. After a certain theoretical study, this paper takes L province postal express logistics company as a sample to analyze the application of Activity-Based costing. Finally, this paper concludes that activity-based costing will be the only choice for the cost control of express logistics enterprises. In the process of applying ABC, we must pay attention to the key points such as the attention of management, the participation and training of all staff, the establishment of implementation plan, the strengthening of job division and resource management. In order to provide some reference for express logistics enterprises to apply activity-based costing, this paper can not only promote the improvement and development of the theory of activity cost control in express logistics enterprises to a certain extent. Moreover, the detailed explanation of the application of activity-based costing can also provide the basis for cost control in express logistics enterprises, which has certain practical significance. The innovation of this paper lies in the combination of activity-based costing and express logistics enterprises. Skipping from the scope of logistics cost control of production enterprises, taking L province post express logistics company as a case, the paper makes a concrete analysis of its activity-based cost control. However, due to the limitations of the author's theoretical level and time, energy is limited. So the sample data collected in this paper is not very accurate and comprehensive. The design of cost control system and framework of express logistics enterprises will meet various problems in the practice of enterprise application. Therefore, this paper will continue to pay attention to the development of activity-based cost control theory in the future study. This paper studies the internal relations between the various parts of this paper, and tries to improve the shortcomings of this paper combined with the actual work.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F259.23

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