本文選題：作業(yè)成本法　切入點(diǎn)：第三方物流　出處：《天津大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著被稱為“第三利潤源泉”的物流行業(yè)地位的穩(wěn)步提升，第三方物流越來越受到社會(huì)各界的關(guān)注及重視，物流倉儲(chǔ)成本的優(yōu)化也成為企業(yè)經(jīng)營和學(xué)界研究的重要課題。本文在作業(yè)成本法的基礎(chǔ)上以S物流有限公司的倉儲(chǔ)作業(yè)流程、倉儲(chǔ)體系和倉儲(chǔ)成本管理為例，實(shí)證研究了作業(yè)成本法在第三方物流倉儲(chǔ)成本控制中的應(yīng)用，旨在解決第三方物流如何通過成本控制與國際物流企業(yè)接軌的問題。最終通過分析作業(yè)成本法在第三方物流倉儲(chǔ)成本控制中的適用性和S物流有限公司倉儲(chǔ)成本現(xiàn)狀與問題，提出了S物流有限公司倉儲(chǔ)成本控制優(yōu)化方案。 首先，介紹了本文的研究背景、研究意義、國內(nèi)外的研究現(xiàn)狀、研究方法以及思路，在分析第三方物流企業(yè)倉儲(chǔ)成本管理研究的重要性的基礎(chǔ)上闡述了本課題的研究意義，系統(tǒng)總結(jié)和歸納了國內(nèi)外關(guān)于成本管理、作業(yè)成本法應(yīng)用的相關(guān)研究，并描述了文章的行文思路和章節(jié)安排。 其次，對第三方物流的相關(guān)概念和特征、倉儲(chǔ)成本含義和意義進(jìn)行了界定和衡量，系統(tǒng)的闡述了作業(yè)成本法的概念體系、基本原理、核算程序以及它與傳統(tǒng)成本核算方法的區(qū)別，為下文相關(guān)分析和實(shí)證研究奠定了理論基礎(chǔ)和方法指導(dǎo)。 再次，通過對第三方物流公司的倉儲(chǔ)成本構(gòu)成和特點(diǎn)的介紹，以及作業(yè)成本法應(yīng)用于第三方物流的必然性和優(yōu)勢分析，驗(yàn)證了作業(yè)成本法在第三方物流公司倉儲(chǔ)成本控制中的適用性和實(shí)用性。 然后，簡單介紹了S物流有限公司的性質(zhì)和業(yè)務(wù)范圍、分析了S物流有限公司倉儲(chǔ)業(yè)務(wù)流程和成本控制現(xiàn)狀，，并在此基礎(chǔ)上發(fā)現(xiàn)了該公司倉儲(chǔ)物流體系的不足，從而提出了倉儲(chǔ)物流體系的改進(jìn)方向。 最后，在基于作業(yè)成本法的第三方物流倉儲(chǔ)成本核算模型的基礎(chǔ)上，提出了控制和優(yōu)化S物流有限公司倉儲(chǔ)成本的可行性方案。利用作業(yè)成本法的運(yùn)算流程和S物流有限公司的實(shí)際情況，選擇了合適的成本動(dòng)因，核算了S物流有限公司的倉儲(chǔ)成本，并對核算的結(jié)果和倉儲(chǔ)成本控制效果進(jìn)行分析，為倉儲(chǔ)成本的控制和改進(jìn)提出了建議。
[Abstract]:With the steady improvement of the position of logistics industry, which is called "the third profit source", the third party logistics has been paid more and more attention to by all walks of life. The optimization of logistics warehousing cost has also become an important subject of enterprise management and academic research. Based on ABC, this paper takes the warehousing process, warehousing system and warehousing cost management of S Logistics Co., Ltd as an example. This paper empirically studies the application of activity-based costing in the third party logistics warehousing cost control. The purpose of this paper is to solve the problem of how to integrate TPL with international logistics enterprises through cost control. Finally, by analyzing the applicability of ABC in TPL warehousing cost control and the current situation and problems of storage cost in S Logistics Co., Ltd. The optimization scheme of storage cost control of S Logistics Co., Ltd is put forward. First of all, this paper introduces the research background, research significance, domestic and foreign research status, research methods and ideas, on the basis of analyzing the importance of the third party logistics enterprise warehouse cost management research significance. This paper systematically summarizes and summarizes the relevant research on cost management and activity-based costing at home and abroad, and describes the ideas and chapter arrangement of the article. Secondly, it defines and measures the related concepts and characteristics of third-party logistics, the meaning and significance of warehousing cost, and systematically expounds the concept system and basic principle of activity-based costing. The difference between the accounting procedure and the traditional cost accounting method lays a theoretical foundation and method guidance for the related analysis and empirical research below. Thirdly, through the introduction of the structure and characteristics of the warehousing cost of the third party logistics company, as well as the necessity and advantage analysis of the application of activity-based costing to the third party logistics, The applicability and practicability of activity-based costing in the storage cost control of third party logistics company are verified. Then, it introduces the nature and business scope of S Logistics Co., Ltd., analyzes the current situation of warehousing business process and cost control of S Logistics Co., Ltd., and finds out the deficiency of the warehousing logistics system of S Logistics Co., Ltd. The improvement direction of warehouse logistics system is put forward. Finally, on the basis of the third party logistics warehousing cost accounting model based on activity-based costing, The feasible scheme of controlling and optimizing the storage cost of S Logistics Co., Ltd. is put forward. The appropriate cost driver is selected by using the operation flow of activity-based costing method and the actual situation of S Logistics Co., Ltd. The storage cost of S Logistics Co., Ltd. is calculated, and the results of accounting and the effect of storage cost control are analyzed, and some suggestions for the control and improvement of storage cost are put forward.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F259.23;F253.7

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