本文選題：第三方物流　切入點(diǎn)：物流成本管理　出處：《長(zhǎng)安大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近些年，隨著社會(huì)對(duì)于物流重要性認(rèn)識(shí)的不斷加深，我國(guó)的第三方物流市場(chǎng)得到了很大的發(fā)展，第三方物流企業(yè)也有了更大的發(fā)展空間，但也面臨著更加激烈的競(jìng)爭(zhēng)。一方面，客戶在選擇第三方物流企業(yè)提供的服務(wù)時(shí)，往往優(yōu)先考慮價(jià)格，即價(jià)格因素是第一要素；另一方面，由于物流市場(chǎng)被廣泛看好，進(jìn)入物流領(lǐng)域的企業(yè)越來(lái)越多，第三方物流企業(yè)間的競(jìng)爭(zhēng)越發(fā)激烈，而根據(jù)WTO的規(guī)定，從2005年12月起，我國(guó)的物流業(yè)全面取消了保護(hù)政策（郵政專營(yíng)業(yè)務(wù)除外），國(guó)外物流巨頭大舉進(jìn)入國(guó)內(nèi)物流市場(chǎng)，進(jìn)一步加劇了物流市場(chǎng)的競(jìng)爭(zhēng)。我國(guó)第三方物流企業(yè)必須建立適合自身特點(diǎn)的成本核算體系，降低成本，提高經(jīng)濟(jì)效益，才能在激烈的市場(chǎng)競(jìng)爭(zhēng)中站穩(wěn)腳跟，發(fā)展壯大。鑒于此，本文試圖尋找一種適合第三方物流企業(yè)成本核算和管理的方法，以提高第三方物流企業(yè)成本管理水平，，促進(jìn)第三方物流業(yè)的發(fā)展。 本文采用理論研究結(jié)合實(shí)證分析的研究方法，首先介紹了第三方物流企業(yè)成本管理的相關(guān)概念，分析了第三方物流企業(yè)成本的構(gòu)成、特點(diǎn)及核算方法，認(rèn)為傳統(tǒng)成本核算方法不適合第三方物流企業(yè)，因?yàn)榈谌轿锪髌髽I(yè)具有直接成本少，服務(wù)產(chǎn)品多樣化，差異性大等特征，而ABC方法由于實(shí)際可操作性不強(qiáng)也不適合，因此，本文提出可以用ABC方法改進(jìn)后更加適合第三方物流成本特性的TDABC(Time Driver Activity-BasedCosting)方法作為提高第三方物流企業(yè)成本核算與管理水平的工具；然后，詳細(xì)介紹了TDABC方法的原理，構(gòu)建了在第三方物流企業(yè)應(yīng)用TDABC進(jìn)行物流成本核算的一般模型，并以廣東N運(yùn)輸公司為例進(jìn)行實(shí)證分析，驗(yàn)證了TDABC在第三方物流企業(yè)成本核算上的有效性及在成本管理上的價(jià)值，這對(duì)于我國(guó)第三方物流企業(yè)成本管理水平的提高有一定的借鑒意義；最后，對(duì)本文進(jìn)行總結(jié)，指出存在的問(wèn)題及未來(lái)進(jìn)一步的研究方向。
[Abstract]:In recent years, with the deepening of the awareness of the importance of logistics, the third party logistics market in China has been greatly developed, third party logistics enterprises also have a greater space for development, but also facing more fierce competition. When customers choose the services provided by the third-party logistics enterprises, they often give priority to the price, that is, the price factor is the first factor. On the other hand, because the logistics market is widely valued, more and more enterprises enter the logistics field. The competition among the third party logistics enterprises is becoming more and more fierce. According to the regulations of WTO, since December 2005, the logistics industry of our country has completely abolished the protection policy (except for the exclusive postal service, and foreign logistics giants have entered the domestic logistics market on a large scale. Third party logistics enterprises in our country must establish a cost accounting system suitable for their own characteristics, reduce costs and improve economic benefits in order to gain a firm foothold in the fierce market competition. In view of this, this paper tries to find a method suitable for the cost accounting and management of the third party logistics enterprises in order to improve the cost management level of the third party logistics enterprises and promote the development of the third party logistics industry. This paper introduces the related concepts of the cost management of the third party logistics enterprises, and analyzes the composition, characteristics and accounting methods of the cost of the third party logistics enterprises. It is considered that the traditional cost accounting method is not suitable for the third party logistics enterprises, because the third party logistics enterprises have the characteristics of less direct cost, diversification of service products and large differences. However, the ABC method is not suitable for the practical operation, so it is not suitable for the third party logistics enterprises. In this paper, TDABC(Time Driver Activity-Based costing method, which can be improved by ABC method, is proposed as a tool to improve the cost accounting and management level of TPL enterprises. Then, the principle of TDABC method is introduced in detail. This paper constructs a general model of logistics cost accounting using TDABC in third-party logistics enterprises, and takes Guangdong N transportation company as an example to carry out empirical analysis. Verify the effectiveness of TDABC in the cost accounting of third-party logistics enterprises and the value of cost management, which has a certain reference to improve the cost management level of third-party logistics enterprises in China. The existing problems and further research directions in the future are pointed out.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F259.23;F253.7

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本文編號(hào)：1564605