【摘要】：企業(yè)物流成本核算一直是困擾現(xiàn)代企業(yè)的一個(gè)難題,在現(xiàn)行會(huì)計(jì)制度下,企業(yè)物流成本分散在許多會(huì)計(jì)科目中或與其他成本、費(fèi)用混合計(jì)算,沒有單獨(dú)核算企業(yè)物流成本。作業(yè)成本法及作業(yè)成本管理相關(guān)理論的出現(xiàn),彌補(bǔ)了傳統(tǒng)會(huì)計(jì)核算企業(yè)物流成本的缺陷,它能夠適應(yīng)現(xiàn)代新型企業(yè)物流環(huán)境,糾正被傳統(tǒng)成本核算體系嚴(yán)重扭曲的物流成本信息,為企業(yè)決策者提供更加準(zhǔn)確的物流成本信息；同時(shí),我國(guó)正值物聯(lián)網(wǎng)、物流產(chǎn)業(yè)旺盛發(fā)展的時(shí)期,本文著眼于對(duì)企業(yè)物流成本核算體系的研究,通過對(duì)產(chǎn)品、作業(yè)鏈、作業(yè)和資源的分析,為改善企業(yè)物流管理提供了重要的非財(cái)務(wù)信息,有效地促進(jìn)了企業(yè)物流成本管理的發(fā)展,具有較強(qiáng)的現(xiàn)實(shí)意義。 本課題針對(duì)企業(yè)物流成本核算難這一問題,以作業(yè)成本法為核算工具,對(duì)農(nóng)產(chǎn)品企業(yè)的物流成本進(jìn)行分析、核算,以達(dá)到物流成本管理和控制的目的。本課題的研究主要集中在以下三個(gè)方面： (1)本文結(jié)合國(guó)內(nèi)外物流成本研究現(xiàn)狀和現(xiàn)行財(cái)務(wù)核算體系的實(shí)際情況,對(duì)農(nóng)產(chǎn)品企業(yè)物流成本的構(gòu)成和分類進(jìn)行了系統(tǒng)的歸納與總結(jié),設(shè)計(jì)了基于作業(yè)成本法的企業(yè)物流作業(yè)體系,并在此基礎(chǔ)上,將作業(yè)成本法應(yīng)用于農(nóng)產(chǎn)品企業(yè)物流成本核算中,構(gòu)建了基于作業(yè)成本法的農(nóng)產(chǎn)品企業(yè)物流成本歸集與分配核算模型。 (2)本文基于作業(yè)成本法的理論基礎(chǔ),將管理會(huì)計(jì)與財(cái)務(wù)會(huì)計(jì)相結(jié)合,建立了一套獨(dú)立于財(cái)務(wù)會(huì)計(jì)用于核算企業(yè)物流成本的賬務(wù)體系,通過賬戶、憑證、賬簿和報(bào)表的設(shè)立,解決了如何正確而簡(jiǎn)便的核算企業(yè)內(nèi)部物流成本以及如何分?jǐn)傊敛煌鳂I(yè)與產(chǎn)品的問題。 (3)為了驗(yàn)證本文提出的數(shù)學(xué)模型與賬務(wù)體系的科學(xué)性與可行性,以北京市一家農(nóng)產(chǎn)品物流配送企業(yè)為例,運(yùn)用提出的模型與設(shè)計(jì)的賬務(wù)體系對(duì)其物流成本進(jìn)行了計(jì)量與核算,在實(shí)踐中,證實(shí)了該數(shù)學(xué)模型與賬務(wù)體系理論上的科學(xué)性與實(shí)際上的可行性。
[Abstract]:Enterprise logistics cost accounting has always been a difficult problem for modern enterprises. Under the current accounting system, enterprise logistics cost is scattered in many accounting subjects or mixed with other costs, and there is no separate accounting for enterprise logistics cost. The emergence of activity-based costing (ABC) and activity-based cost management (ABC) theory makes up for the defects of traditional accounting and accounting for logistics costs of enterprises, and it can adapt to the logistics environment of modern enterprises. Correct the logistics cost information which is seriously distorted by the traditional cost accounting system, and provide more accurate logistics cost information for enterprise decision makers; At the same time, our country is in the period of the exuberant development of the Internet of things and the logistics industry. This paper focuses on the research of the enterprise logistics cost accounting system, through the analysis of the product, activity chain, operation and resources. It provides important non-financial information for improving enterprise logistics management and effectively promotes the development of enterprise logistics cost management, which has a strong practical significance. Aiming at the difficulty of enterprise logistics cost accounting, this paper analyzes and calculates the logistics cost of agricultural products enterprises with activity-based costing as an accounting tool, so as to achieve the purpose of logistics cost management and control. The research of this subject mainly focuses on the following three aspects: (1) this paper combines the current situation of logistics cost research at home and abroad and the actual situation of the current financial accounting system. The composition and classification of logistics cost of agricultural products enterprises are systematically summarized and summarized, and the enterprise logistics operation system based on activity-based costing is designed. On this basis, the activity-based costing method is applied to the logistics cost accounting of agricultural products enterprises. The logistics cost aggregation and distribution accounting model of agricultural products enterprises based on activity-based costing (ABC) is constructed. (2) based on the theoretical basis of activity-based costing (ABC), this paper combines management accounting with financial accounting, and establishes a set of accounting system independent of financial accounting to account for the logistics cost of enterprises, through the establishment of accounts, vouchers, account books and statements. The problems of how to calculate the internal logistics cost and how to allocate to different operations and products are solved. (3) in order to verify the scientificity and feasibility of the mathematical model and accounting system proposed in this paper, a logistics and distribution enterprise of agricultural products in Beijing is taken as an example. The logistics cost is measured and calculated by using the proposed model and the designed accounting system. In practice, the scientific and practical feasibility of the mathematical model and the accounting system is confirmed.
【學(xué)位授予單位】：北京郵電大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F326.6

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