發(fā)布時間：2018-06-30 04:14

  本文選題：農(nóng)產(chǎn)品流通企業(yè) + 作業(yè)成本法��； 參考：《山西財經(jīng)大學》2014年碩士論文

【摘要】：農(nóng)業(yè)是我國國民經(jīng)濟的基礎(chǔ)產(chǎn)業(yè)，而近年來，我國農(nóng)產(chǎn)品價格居高不下，農(nóng)民增收困難，究其原因，很大一部分原因在于農(nóng)產(chǎn)品流通環(huán)節(jié)不暢、流通成本偏高。和發(fā)達國家相比，無論是從硬件上還是從軟件上來講，我國農(nóng)產(chǎn)品物流都和發(fā)達國家存在相當大的差距，由于流通成本的偏高，導致我國農(nóng)產(chǎn)品的價格偏高，在價格上沒有優(yōu)勢，在國際市場中缺乏競爭力。作為農(nóng)產(chǎn)品流通過程中的生力軍，農(nóng)產(chǎn)品流通企業(yè)主要負責農(nóng)產(chǎn)品的購銷，將農(nóng)產(chǎn)品通過采購、庫存、運輸、配送等一系列環(huán)節(jié)送到消費者手中，雖然近年來，國家對農(nóng)產(chǎn)品流通企業(yè)的扶持力度很大，從政策上給予企業(yè)相關(guān)的稅收、交通等優(yōu)惠，但是農(nóng)產(chǎn)品流通成本高的問題卻沒有從根本上得到解決，因此，必須從農(nóng)產(chǎn)品流通企業(yè)自身出發(fā)，采用科學的方法對企業(yè)進行成本控制。 本文首先研究了商品流通企業(yè)、農(nóng)產(chǎn)品流通企業(yè)等相關(guān)概念，根據(jù)農(nóng)產(chǎn)品流通的程序，將農(nóng)產(chǎn)品流通成本具體分解到農(nóng)產(chǎn)品流通的各個環(huán)節(jié)，并對各環(huán)節(jié)的成本內(nèi)容進行具體分析。通過對作業(yè)成本法的研究，結(jié)合我國農(nóng)產(chǎn)品流通企業(yè)的成本控制現(xiàn)狀，提出將作業(yè)成本法應用于農(nóng)產(chǎn)品流通企業(yè)的必要性和可行性。本文提出用作業(yè)成本法對農(nóng)產(chǎn)品流通企業(yè)進行成本控制，將農(nóng)產(chǎn)品的每個流通環(huán)節(jié)作為一個作業(yè)中心，以“產(chǎn)品消耗作業(yè)，作業(yè)消耗資源”作為原則，，通過作業(yè)的分解和成本動因的確定計算出作業(yè)成本和產(chǎn)品成本。本文結(jié)合具體案例，以一家農(nóng)產(chǎn)品流通企業(yè)為研究對象，在確定了該企業(yè)的資源、作業(yè)的前提下，采用作業(yè)成本法，不僅可以計算出企業(yè)產(chǎn)品的成本費用，還能得到產(chǎn)品所耗各作業(yè)的資源成本，從根本上找出農(nóng)產(chǎn)品流通環(huán)節(jié)成本偏高的原因，并對癥下藥，針對不同原因采取不同的應對措施，從而有效降低農(nóng)產(chǎn)品的流通成本。 第一部分導論。闡述文章的選題背景、選題目的和意義，評述了國內(nèi)外學術(shù)界關(guān)于物流理論、作業(yè)成本管理理論的研究現(xiàn)狀，提出了文章的研究思路和研究方法。 第二部分農(nóng)產(chǎn)品流通企業(yè)以及作業(yè)成本法的相關(guān)理論。本部分介紹了關(guān)于農(nóng)產(chǎn)品流通企業(yè)以及作業(yè)成本法的相關(guān)概念和基本理論。 第三部分我國農(nóng)產(chǎn)品流通企業(yè)成本管理現(xiàn)狀。本部分通過分析農(nóng)產(chǎn)品流通企業(yè)成本研究的現(xiàn)狀，提出在農(nóng)產(chǎn)品流通企業(yè)實施作業(yè)成本法的必要性和可行性。 第四部分作業(yè)成本法在農(nóng)產(chǎn)品流通企業(yè)的應用。本部分介紹了作業(yè)成本法在農(nóng)產(chǎn)品流通企業(yè)具體應用的原理和程序。 第五部分作業(yè)成本法下農(nóng)產(chǎn)品流通企業(yè)成本控制案例分析。本部分通過引進具體案例，采用作業(yè)成本法對其進行成本核算，并在核算基礎(chǔ)上，分析農(nóng)產(chǎn)品流通企業(yè)成本偏高的原因，有的放矢，針對不同的原因提出相應的對策。
[Abstract]:Agriculture is the basic industry of the national economy of our country, but in recent years, the price of agricultural products in our country is high, the farmers' income is difficult to increase, a large part of the reason is that the circulation link of agricultural products is not smooth and the circulation cost is on the high side. Compared with developed countries, whether in terms of hardware or software, there is a considerable gap between China's agricultural products logistics and developed countries. Due to the high circulation costs, the prices of agricultural products in our country are on the high side. There is no advantage in price and a lack of competitiveness in the international market. As a fresh force in the process of agricultural product circulation, agricultural products circulation enterprises are mainly responsible for the purchase and marketing of agricultural products, sending agricultural products to consumers through a series of links, such as procurement, inventory, transportation, distribution, etc., although in recent years, The state has made great efforts to support agricultural products circulation enterprises, giving them preferential tax and transportation benefits in terms of policies, but the problem of high agricultural product circulation costs has not been fundamentally resolved, so, It is necessary to use scientific methods to control the cost of agricultural products circulation enterprises. This paper first studies the related concepts such as commodity circulation enterprises, agricultural products circulation enterprises, etc. According to the procedure of agricultural products circulation, the cost of agricultural products circulation is decomposed into various links of agricultural products circulation. And carries on the concrete analysis to each link's cost content. Based on the study of activity-based costing and the current situation of cost control of agricultural product circulation enterprises in China, the necessity and feasibility of applying activity-based costing to agricultural product circulation enterprises are put forward. In this paper, the cost of agricultural products circulation enterprises is controlled by activity-based costing method. Each circulation link of agricultural products is regarded as an operation center, and the principle of "product consuming activities, activity consuming resources" is taken as the principle. The activity cost and the product cost are calculated by the decomposition of the activity and the determination of the cost driver. In this paper, with a specific case, taking an agricultural product circulation enterprise as the research object, under the premise of determining the resources and activities of the enterprise, we can not only calculate the cost of the products of the enterprise, but also adopt the activity-based costing method. It can also get the resource cost of each activity consumed by the product, find out the reason why the agricultural product circulation link cost is on the high side, and take different countermeasures according to the case, so as to effectively reduce the circulation cost of agricultural product. The first part is introduction. This paper expounds the background, purpose and significance of the selected topic, reviews the current research situation of logistics theory and activity-based cost management theory in academic circles at home and abroad, and puts forward the research ideas and methods of the article. The second part is the theory of agricultural product circulation enterprises and activity-based costing. This part introduces the related concepts and basic theories about agricultural product circulation enterprises and activity-based costing. The third part of our country agricultural product circulation enterprise cost management present situation. This part puts forward the necessity and feasibility of carrying out activity-based costing in agricultural products circulation enterprises by analyzing the present situation of the cost research of agricultural products circulation enterprises. The fourth part is the application of activity-based costing in agricultural product circulation enterprises. This part introduces the principle and procedure of activity-based costing in agricultural product circulation enterprises. The fifth part is the case study of the cost control of agricultural product circulation enterprises under activity-based costing. This part through the introduction of specific cases, the use of activity-based costing to its cost accounting, and on the basis of accounting, analysis of the high cost of agricultural products circulation enterprises, targeted, put forward the corresponding countermeasures for different reasons.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F326.6;F275

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