本文選題：物流成本 + 成本控制�。� 參考：《南京理工大學(xué)》2013年碩士論文

【摘要】：隨著社會(huì)的發(fā)展,企業(yè)間的競(jìng)爭日趨激烈。如何能在激烈的市場(chǎng)競(jìng)爭中生存并發(fā)展下去,是每個(gè)企業(yè)都面臨的重大課題。目前,企業(yè)領(lǐng)導(dǎo)層逐漸認(rèn)識(shí)到物流成本控制的重要性,意識(shí)到物流成本的控制直接關(guān)系到企業(yè)的盈利,準(zhǔn)確的成本核算和有效的成本控制將是企業(yè)提高市場(chǎng)競(jìng)爭力的關(guān)鍵所在。 論文首先對(duì)物流成本管理這一選題的背景和意義進(jìn)行了分析,介紹了目前國內(nèi)與國外物流成本控制的研究狀況,對(duì)物流成本、物流成本控制及作業(yè)成本法等相關(guān)理論進(jìn)行了重點(diǎn)闡述；其次,在分析M公司物流成本控制現(xiàn)狀的基礎(chǔ)上,指出該公司在物流成本管理與控制上存在的一些問題,在此基礎(chǔ)上,論文將成本目標(biāo)管理與作業(yè)成本法相結(jié)合對(duì)M公司實(shí)施物流成本控制,利用目標(biāo)成本管理所具有的強(qiáng)烈的市場(chǎng)導(dǎo)向性這一特征,在產(chǎn)品設(shè)計(jì)研發(fā)階段,制訂出物流成本的目標(biāo)值,對(duì)物流成本進(jìn)行事前控制；再次,以M公司的兩種產(chǎn)品為例,分別運(yùn)用作業(yè)成本計(jì)算法及傳統(tǒng)成本計(jì)算法對(duì)其兩種產(chǎn)品進(jìn)行物流成本的核算,并將兩種計(jì)算法進(jìn)行比較,指出傳統(tǒng)成本計(jì)算法存在的缺陷,而應(yīng)用作業(yè)成本法核算出來的結(jié)果更加科學(xué)。然后對(duì)作業(yè)成本法計(jì)算結(jié)果進(jìn)行分析,根據(jù)分析結(jié)果,對(duì)M公司提出針對(duì)性的物流成本控制策略。
[Abstract]:With the development of society, the competition between enterprises is becoming more and more fierce. How to survive and develop in the fierce market competition is an important subject that every enterprise faces. At present, the leaders of enterprises gradually realize the importance of logistics cost control, realize that the control of logistics cost is directly related to the profits of enterprises, accurate cost accounting and effective cost control will be the key to improve the market competitiveness of enterprises. Firstly, the paper analyzes the background and significance of logistics cost management, introduces the research status of logistics cost control both at home and abroad, and analyzes the logistics cost. Secondly, on the basis of analyzing the current situation of logistics cost control in M Company, the paper points out some problems existing in logistics cost management and control of M Company, and then points out some problems in logistics cost management and control. This paper combines cost objective management with activity-based costing to implement logistics cost control for M Company, and takes advantage of the strong market-oriented characteristics of target cost management in the stage of product design and development. The target value of logistics cost is worked out and the logistics cost is controlled in advance. Thirdly, the two products of M Company are taken as an example to calculate the logistics cost of the two products by using activity-based costing method and traditional cost calculation method, respectively. By comparing the two methods, the defects of the traditional costing method are pointed out, and the results obtained by the ABC method are more scientific. Then, the calculation results of activity-based costing method are analyzed, according to the analysis results, the corresponding logistics cost control strategy is put forward to M Company.
【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3

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