【摘要】：與發(fā)達(dá)國家相比,我國第三方物流企業(yè)的成本費(fèi)用嚴(yán)重偏高,并且物流成本管理水平與管理方法比較滯后。目前,物流成本核算還沒有統(tǒng)一的核算口徑與核算標(biāo)準(zhǔn),且核算結(jié)果無法清晰反映物流成本管理中出現(xiàn)的問題,不能為成本控制提供準(zhǔn)確可靠的成本信息,導(dǎo)致物流成本控制效果不佳。因此,如何構(gòu)建高效物流成本核算與控制體系,已成為第三方物流企業(yè)亟待需要解決的問題。 本文首先從物流成本相關(guān)文獻(xiàn)出發(fā),結(jié)合我國第三方物流企業(yè)成本核算的現(xiàn)狀,總結(jié)了目前我國第三方物流企業(yè)成本核算中存在的問題。并針對此問題,提出采用更加符合第三方物流企業(yè)成本特性的時(shí)間驅(qū)動(dòng)作業(yè)成本法(TD-ABC)。其次闡述了TD-ABC核算的基本原理與基本流程,按照時(shí)間動(dòng)因驅(qū)動(dòng)資源作業(yè)分配成本的思路來構(gòu)建TD-ABC核算體系,講述第三方物流企業(yè)應(yīng)用TD-ABC的基本步驟,并引入案例進(jìn)行物流成本核算與分析。最后從物流作業(yè)鏈和價(jià)值鏈出發(fā),結(jié)合物流成本的影響因素與控制原則構(gòu)建綜合物流成本作業(yè)控制體系。提出從物流全過程與全系統(tǒng)進(jìn)行成本控制,并對確認(rèn)成本控制切入點(diǎn)與作業(yè)成本控制的實(shí)施進(jìn)行了研究,結(jié)合實(shí)例提出了一些合理化建議。
[Abstract]:Compared with the developed countries, the cost of the third party logistics enterprises in our country is on the high side, and the level of logistics cost management and the management method lag behind. At present, logistics cost accounting has not unified accounting caliber and accounting standard, and the accounting results can not clearly reflect the problems in logistics cost management, and can not provide accurate and reliable cost information for cost control. Lead to logistics cost control effect is not good. Therefore, how to construct an efficient logistics cost accounting and control system has become an urgent problem to be solved by third party logistics enterprises. Based on the related documents of logistics cost and the current situation of the cost accounting of the third party logistics enterprises in China, this paper summarizes the existing problems in the cost accounting of the third party logistics enterprises in our country. To solve this problem, time-driven activity-based costing (TD-ABC), which is more in line with the cost characteristics of third party logistics enterprises, is proposed. Secondly, this paper expounds the basic principle and flow of TD-ABC accounting, constructs the TD-ABC accounting system according to the idea of time driver driving resource activity allocation cost, and describes the basic steps of applying TD-ABC to the third party logistics enterprises. And introduces the case to carry on the logistics cost accounting and the analysis. Finally, from the point of view of logistics activity chain and value chain, combined with the influencing factors and control principles of logistics cost, the integrated logistics cost activity control system is constructed. This paper puts forward cost control from the whole process of logistics and the whole system, and studies the implementation of confirmation cost control and activity-based cost control, and puts forward some reasonable suggestions in combination with an example.
【學(xué)位授予單位】：重慶交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F253.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 牛群;;基于關(guān)系營銷的第三方物流企業(yè)營銷策略探討[J];北方經(jīng)濟(jì);2008年02期

2 周濤,程鈞謨,喬忠;第三方物流的成本收益分析[J];商業(yè)研究;2003年15期

3 周敏,王成鋼;基于顧客價(jià)值的物流成本ABC計(jì)量模型[J];長沙航空職業(yè)技術(shù)學(xué)院學(xué)報(bào);2005年02期

4 張令榮;楊梅;;基于價(jià)值鏈的企業(yè)物流一體化成本分析方法研究[J];大連理工大學(xué)學(xué)報(bào)(社會科學(xué)版);2005年04期

5 童明榮;薛恒新;林琳;;現(xiàn)代第三方物流供應(yīng)商的選擇[J];大連海事大學(xué)學(xué)報(bào);2006年04期

6 李朝輝,鄧貴仕,王謹(jǐn);企業(yè)物流成本系統(tǒng)化控制分析[J];東南大學(xué)學(xué)報(bào)(哲學(xué)社會科學(xué)版);2002年S2期

7 黃炎波,張漢江;物流成本控制的系統(tǒng)方式[J];系統(tǒng)工程;2004年01期

8 王愛晶;;企業(yè)物流成本控制再探討[J];消費(fèi)導(dǎo)刊;2008年24期

9 段瓊;;關(guān)于企業(yè)物流成本控制的對策研究[J];價(jià)值工程;2012年05期

10 劉艷萍;;企業(yè)物流成本核算方法的設(shè)計(jì)研究[J];會計(jì)之友(中旬刊);2009年05期

相關(guān)博士學(xué)位論文 前1條

1 楊頭平;企業(yè)物流系統(tǒng)成本分析與控制優(yōu)化研究[D];華中科技大學(xué);2008年

，

本文編號：2268652