本文選題：第三方物流 + 成本控制��； 參考：《大連海事大學(xué)》2013年碩士論文

【摘要】：隨著世界經(jīng)濟(jì)和貿(mào)易的發(fā)展,物流產(chǎn)業(yè)也不斷在發(fā)展。自20世紀(jì)90年代引入第三方物流以來(lái),我國(guó)第三方物流產(chǎn)業(yè)不斷發(fā)展壯大,并且第三方物流企業(yè)逐漸成為對(duì)我國(guó)國(guó)民經(jīng)濟(jì)的發(fā)展起著至關(guān)重要作用的支柱企業(yè)。但是由于發(fā)展較晚,第三方物流企業(yè)也存在著許多問(wèn)題,其中成本核算困難、物流成本控制失調(diào)尤為突出。 我國(guó)物流產(chǎn)業(yè)日益加速的發(fā)展,使得更多的物流公司由單一的、大批量服務(wù),轉(zhuǎn)向多樣化、特色化服務(wù)發(fā)展。我國(guó)的第三方物流企業(yè)對(duì)于成本的管理方式和理念依舊采用過(guò)去的思路,對(duì)于物流成本的管理不夠重視,有的企業(yè)管理者雖然可能了解了物流成本管理的重要性,但是在實(shí)際中仍然使用過(guò)去傳統(tǒng)的成本控制方法。這使得傳統(tǒng)的成本核算方法逐漸不能為企業(yè)提供準(zhǔn)確的成本信息以供其對(duì)成本進(jìn)行控制。因此,作業(yè)成本控制法應(yīng)運(yùn)而生。它以作業(yè)成本為核算對(duì)象,將物流企業(yè)成本管理深入到作業(yè)層面,能夠克服傳統(tǒng)成本法對(duì)于復(fù)雜成本管理難以準(zhǔn)確控制的缺陷。 本文以第三方物流、物流成本控制等為理論依據(jù),分析了我國(guó)第三方物流企業(yè)發(fā)展現(xiàn)狀及存在的問(wèn)題,進(jìn)而運(yùn)用作業(yè)成本法,建立物流企業(yè)成本核算作業(yè)成本法模型,并通過(guò)對(duì)天津某物流企業(yè)成本控制過(guò)程的研究,得出作業(yè)成本法優(yōu)于傳統(tǒng)成本法,是目前我國(guó)大多數(shù)第三方物流企業(yè)進(jìn)行成本控制的有效方法的結(jié)論,最后根據(jù)作業(yè)成本法的分析,得出相應(yīng)地成本控制方法。本文通過(guò)這些研究,希望對(duì)我國(guó)第三方物流企業(yè)成本控制提供可借鑒的參考依據(jù)。
[Abstract]:With the development of world economy and trade, logistics industry is developing constantly. Since the introduction of third party logistics (TPL) in the 1990s, the TPL industry in China has been growing, and TPL enterprises have gradually become the pillar enterprises that play an important role in the development of our national economy. However, due to the late development of the third party logistics enterprises, there are many problems, in which cost accounting is difficult, logistics cost control maladjustment is particularly prominent. Mass service, to diversification, characteristic service development. The third party logistics enterprises of our country still adopt the thought of the past, and pay less attention to the management of the cost of logistics, although some enterprise managers may understand the importance of the management of the cost of logistics. But in practice, the traditional cost control method is still used. This makes the traditional cost accounting method can not provide accurate cost information for the enterprise to control the cost. Therefore, the activity-based cost control method emerges as the times require. It takes the activity-based cost as the accounting object, deepens the logistics enterprise cost management to the activity level, can overcome the traditional cost method to the complex cost management accurate control flaw. Based on the theory of logistics cost control, this paper analyzes the current situation and problems of the development of the third party logistics enterprises in China, and then establishes the cost accounting activity cost method model of logistics enterprises by using the activity-based costing method. Through the study of the cost control process of a logistics enterprise in Tianjin, it is concluded that the activity-based costing method is superior to the traditional cost method, which is an effective method for the cost control of most third party logistics enterprises in our country at present. Finally, according to the analysis of activity-based costing, the corresponding cost control method is obtained. Through these studies, this paper hopes to provide a reference basis for the cost control of third party logistics enterprises in China.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275.3;F259.23

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本文編號(hào)：1999944