本文選題：制造企業(yè) + 物流成本�。� 參考：《貴州財經(jīng)大學》2014年碩士論文

【摘要】：自從我國2002年加入WTO以來，市場競爭的激烈程度及經(jīng)濟全球化程度日益加強，制造業(yè)要想建立關鍵的競爭優(yōu)勢，通過傳統(tǒng)的減少材料投入和做大產(chǎn)品數(shù)量以攤薄成本來提高企業(yè)利潤的方式已經(jīng)難以繼續(xù)，企業(yè)的利潤需要尋求新的增長點，，發(fā)達國家普遍采用的辦法是通過降低物流成本來實現(xiàn)。由于我國的制造企業(yè)在生產(chǎn)產(chǎn)品時都是實行大批量生產(chǎn)，人力成本不高，所以，在國際市場上必然占據(jù)了一定程度的競爭地位。不過，我國的企業(yè)與生俱來就有種重視產(chǎn)品生產(chǎn)環(huán)節(jié)、輕視流通環(huán)節(jié)的看法，導致了物流成本一直較高，因此，這就必然成為我國企業(yè)在國際上增強競爭力的瓶頸。學術上對物流的研究也還處于起步階段，對物流成本的揭示也不清晰透徹，物流成本核算不健全，加之企業(yè)在物流方面的金錢投入未得到有效控制，所以，我國的物流成本核算與控制并沒有達到科學有效管理的階段，也正是因為如此，對提升我國當代企業(yè)管理水平產(chǎn)生了影響。物流資源的消耗總是伴隨著企業(yè)生產(chǎn)的整個過程，因此，怎樣健全完善和加強物流成本管理，有效控制物流成本水平已成為我國制造業(yè)迫在眉睫的難題。 本文主要是對制造企業(yè)物流成本核算與控制的研究，著重從以下幾個方面展開： （1）緒論部分，該部分著重闡述了本文的研究背景、研究目的和國外及國內在相關領域的研究動態(tài)，并對國內外已做過的相關研究做簡要述評。 （2）第二部分，此部分一方面介紹了物流及物流成本的概念，以及在物流領域與物流相關的幾種重要的理論學說，另一方面，介紹了作業(yè)成本法的概念及理論，將ABC法和傳統(tǒng)的成本核算方法進行比較，繼而分析了制造企業(yè)運用作業(yè)成本法的優(yōu)越性，為后文研究物流成本核算和控制奠定了夯實的理論基礎。 （3）第三部分，此部分對目前的制造業(yè)中，物流成本核算和控制的情況進行了具體的論述，并且對制造企業(yè)在物流成本核算和控制中存在的問題進行了深入分析。 （4）第四部分，此部分研究的是在作業(yè)的基礎上，制造企業(yè)如何對物流成本核算體系進行設計，包括核算體系的設計原則和設計方法。 （5）第五部分，此部分首先闡述了制造企業(yè)進行物流成本控制的意義和思路，然后再以前饋控制、過程控制和反饋控制為主線，闡述了制造企業(yè)如何實施物流成本控制，并且在反饋控制中引入平衡計分法對控制效果進行績效評價。 （6）第六部分，案例分析。此部分用了一個具體的案例分析了制造企業(yè)如何采用作業(yè)成本法進行成本核算與控制。 （7）第七部分，此部分是文章的結尾，一方面對全文做總結，另一方面指出了本文的研究不足之處，并對我國企業(yè)生存環(huán)境和企業(yè)物流的未來發(fā)展趨勢進行了分析。
[Abstract]:Since China's entry into WTO in 2002, the market competition and the degree of economic globalization have been strengthened day by day. If the manufacturing industry wants to establish a key competitive advantage,The traditional ways of reducing material input and increasing the number of products in order to dilute the cost to increase the profits of enterprises have been difficult to continue. The profits of enterprises need to seek new growth points.Developed countries generally use the method is to reduce logistics costs to achieve.Because the manufacturing enterprises in our country are carrying out mass production and low labor cost, they must occupy a certain degree of competition position in the international market.However, Chinese enterprises are born to attach importance to the production of products, despise the circulation link, leading to a higher logistics costs, therefore, this will inevitably become the bottleneck for our enterprises to enhance their competitiveness in the world.Academic research on logistics is still in its infancy, the disclosure of logistics costs is not clear, logistics cost accounting is not perfect, and the financial input of enterprises in logistics has not been effectively controlled, so,Logistics cost accounting and control in China has not reached the stage of scientific and effective management.The consumption of logistics resources is always accompanied by the whole process of enterprise production. Therefore, how to perfect and strengthen logistics cost management and effectively control the level of logistics cost has become an urgent problem in China's manufacturing industry.This paper mainly studies the logistics cost accounting and control of manufacturing enterprises, focusing on the following aspects:The first part is the introduction part, which focuses on the research background, research purpose and the research trends in related fields at home and abroad, and makes a brief review of the related research done at home and abroad.The second part introduces the concept of logistics and logistics cost, as well as several important theories related to logistics, on the other hand, it introduces the concept and theory of activity-based costing.This paper compares the ABC method with the traditional cost accounting method, and then analyzes the superiority of the activity-based costing method in manufacturing enterprises, which lays a solid theoretical foundation for the later research on logistics cost accounting and control.The third part, this part has carried on the concrete discussion to the current manufacturing industry, the logistics cost accounting and the control situation, and has carried on the thorough analysis to the manufacturing enterprise in the logistics cost accounting and the control existence question.The fourth part is about how to design the logistics cost accounting system on the basis of operation, including the design principle and method of the accounting system.In the fifth part, the significance and thinking of logistics cost control in manufacturing enterprises are first expounded, and then how to implement logistics cost control in manufacturing enterprises is described with feedforward control, process control and feedback control as the main line.In the feedback control, the balanced score method is introduced to evaluate the performance of the control.The sixth part, case study.In this part, a specific case is used to analyze how to use activity-based costing for cost accounting and control in manufacturing enterprises.The seventh part, this part is the end of the article, on the one hand makes a summary of the full text, on the other hand, points out the research deficiencies of this paper, and analyzes the future development trend of enterprise survival environment and enterprise logistics in our country.
【學位授予單位】：貴州財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F425;F252;F406.72

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