【摘要】：近幾年來,經(jīng)濟(jì)快速發(fā)展,企業(yè)間競(jìng)爭(zhēng)加劇。物流企業(yè)發(fā)展也十分迅速。政府在工作報(bào)告中也明確指出,鼓勵(lì)物流企業(yè)的發(fā)展。這種政策性的傾斜為物流企業(yè)的發(fā)展提供了有力的外部支持。但在發(fā)展的同時(shí),企業(yè)內(nèi)部存在的問題不容忽視。這其中最重要的就是成本核算與管理的問題。目前,大多數(shù)的物流企業(yè)成本核算都處于失真的狀態(tài),無法核算準(zhǔn)確的物流成本信息,不利于企業(yè)進(jìn)行成本管理,進(jìn)而影響企業(yè)戰(zhàn)略的制定。物流企業(yè)迫切需要一種準(zhǔn)確高效的成本核算管理方法,提高成本信息準(zhǔn)確性,改善成本管理水平。而作業(yè)成本管理可以有效解決物流企業(yè)所面臨的問題。作業(yè)成本管理是以作業(yè)為中心,通過作業(yè)的分析與作業(yè)成本計(jì)算可以為企業(yè)提供較為準(zhǔn)確的成本信息,有效地解決了企業(yè)成本費(fèi)用計(jì)算失真的問題,為企業(yè)成本分析決策進(jìn)行有效的指導(dǎo)。 本文從作業(yè)成本管理及其相關(guān)理論入手,運(yùn)用定性與定量相結(jié)合的分析方法,利用案例分析法,在對(duì)順達(dá)物流公司成本核算管理現(xiàn)狀進(jìn)行分析的基礎(chǔ)上,指出其存在的問題,進(jìn)而提出引入作業(yè)成本管理體系的必要性和適用性,從而為作業(yè)成本管理體系的構(gòu)建形成一條合理的思路。在此基礎(chǔ)上,為順達(dá)物流公司構(gòu)建一套完整的作業(yè)成本管理體系,并進(jìn)行應(yīng)用設(shè)計(jì)。通過體系的實(shí)施,可以提高順達(dá)物流公司成本核算的準(zhǔn)確性,并且可以將管理者的注意力從產(chǎn)品成本結(jié)果本身轉(zhuǎn)移至導(dǎo)致成本發(fā)生的原因上,這樣有助于管理者了解何時(shí)何地,為何發(fā)生該成本,從而使之前的部分不可控成本轉(zhuǎn)變?yōu)榭煽爻杀?加強(qiáng)了對(duì)于成本的過程控制,有利于企業(yè)績(jī)效考核標(biāo)準(zhǔn)的制定和實(shí)施。
[Abstract]:In recent years, the rapid development of the economy, competition between enterprises intensified. Logistics enterprises are also very rapid development. The government also made it clear in its work report to encourage the development of logistics enterprises. This policy inclination provides powerful external support for the development of logistics enterprises. But at the same time in the development, the problems existing within the enterprise should not be ignored. One of the most important is the cost accounting and management issues. At present, most logistics enterprise cost accounting is in the state of distortion, can not calculate accurate logistics cost information, is not conducive to enterprise cost management, and then affect the formulation of enterprise strategy. Logistics enterprises urgently need an accurate and efficient cost accounting management method to improve the accuracy of cost information and improve the level of cost management. And activity-based cost management can effectively solve the problems faced by logistics enterprises. Activity-based cost management (ABC) is activity-centered. Through activity analysis and activity-based costing calculation, we can provide more accurate cost information for enterprises, and effectively solve the problem of distortion in cost calculation of enterprises. Effective guidance for enterprise cost analysis and decision-making. This paper starts with activity-based cost management and its related theories, using qualitative and quantitative analysis methods, using case analysis, on the basis of the cost accounting management status of Shunda logistics company, points out its existing problems. Then it puts forward the necessity and applicability of introducing activity-based cost management system, so as to form a reasonable train of thought for the construction of activity-based cost management system. On this basis, for Shunda logistics company to build a complete set of activity-based cost management system, and carry on the application design. The implementation of the system can improve the accuracy of the cost accounting of Shunda logistics company, and can shift the attention of managers from the product cost outcome itself to the causes of the cost, which helps managers to understand when and where. Why this cost occurs, so that the former part of uncontrollable costs into controllable costs, strengthen the cost of process control, conducive to the establishment and implementation of enterprise performance appraisal standards.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F259.23;F253.7

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