本文選題：物流成本　切入點：目標(biāo)成本　出處：《天津商業(yè)大學(xué)》2014年碩士論文

【摘要】：隨著人們物流成本在企業(yè)總成本中所占比例日益增大，使得許多企業(yè)尤其作為物流企業(yè)來講，物流成本的高低直接影響到了企業(yè)的利潤水平以及日后的長遠(yuǎn)發(fā)展，所以企業(yè)的管理層及成本核算人員必須要增強物流成本管理與控制的意識，最終達(dá)到節(jié)約成本，提高利潤，以促進(jìn)企業(yè)穩(wěn)定而長遠(yuǎn)發(fā)展。 本論文第一章對研究背景與意義、研究內(nèi)容與方法，以及論文的創(chuàng)新點進(jìn)行了相關(guān)闡述；第二章對物流成本的相關(guān)理論及其核算方法進(jìn)行了詳細(xì)論述：第三章主要是在相關(guān)理論的基礎(chǔ)上，分析天津嘉良物流有限公司物流成本控制存在問題，并提出物流成本控制策略；第四章重點論述嘉良物流有限公司物流成本的作業(yè)成本法并以計算結(jié)果對作業(yè)成本法進(jìn)行客觀評價；第五章作為最后一章分析嘉良物流有限公司物流成本控制效益。本文對于物流成本的控制提出了三維一體的控制體系，，關(guān)注整個體系是否能夠得以實行；文中對于嘉良物流有限公司通過使用作業(yè)成本法能夠很好的解決其一些物流數(shù)據(jù)的模糊以及隱蔽性，并對整個公司采用作業(yè)成本法對物流成本的控制提出了基本的框架以及簡單的措施。以上均說明了使用作業(yè)成本法能夠給出較為詳細(xì)的財務(wù)數(shù)據(jù)，提高了財務(wù)信息給出數(shù)據(jù)的準(zhǔn)確性，這對于物流成本控制提供了有利的條件，能夠很好的增強公司的核心競爭力。 本論文在實際操作中將理論研究結(jié)合起來，在選用方法時，必須要重視其可操作性。將現(xiàn)代物流中相關(guān)的知識，如會計學(xué)、統(tǒng)計學(xué)以及管理會計學(xué)等方法與理論綜合運用起來，將世界上相關(guān)的物流成本方法與數(shù)據(jù)進(jìn)行廣泛的搜集，針對物流活動，將其相關(guān)的控制物流成本的方法建立起來。將定量與定性兩種分析方法結(jié)合起來，使該公司獲取一個具有現(xiàn)實可行性的控制物流成本法。
[Abstract]:With the increasing proportion of people's logistics cost in the total cost of enterprises, many enterprises, especially as logistics enterprises, the level of logistics costs directly affect the profit level of enterprises and the long-term development in the future.Therefore, the management and cost accounting personnel of the enterprise must strengthen the consciousness of logistics cost management and control, and finally achieve cost saving, increase profits, in order to promote the stable and long-term development of the enterprise.In the first chapter of this paper, the research background and significance, research content and methods, as well as the innovation of the paper are expounded.The second chapter discusses the logistics cost related theory and its accounting method in detail. The third chapter is mainly on the basis of the relevant theory to analyze the existing problems of logistics cost control in Tianjin Jialiang Logistics Co., Ltd.The fourth chapter focuses on the activity-based costing of logistics cost of Jialiang Logistics Co., Ltd., and evaluates it objectively with the result of calculation.The fifth chapter as the last chapter analyzes the benefit of logistics cost control of Jialiang Logistics Co., Ltd.In this paper, a three-dimensional control system is proposed for logistics cost control, and the whole system can be implemented.In this paper, through the use of activity-based costing, Jialiang Logistics Co., Ltd. can solve the ambiguity and concealment of some of its logistics data.And put forward the basic frame and simple measures to control the logistics cost by activity-based costing.All of the above show that ABC can provide more detailed financial data, improve the accuracy of financial information giving data, which provides favorable conditions for logistics cost control, and can enhance the core competitiveness of the company.In this paper, the theoretical research is combined in practice, and the maneuverability must be paid attention to when selecting the method.The relevant knowledge in modern logistics, such as accounting, statistics, management accounting and so on, is comprehensively applied to collect the relevant logistics cost methods and data in the world, aiming at logistics activities.Set up its related method of controlling logistics cost.Combining quantitative and qualitative analysis methods, the company can obtain a feasible method of controlling logistics cost.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F253.7

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本文編號：1704128