本文選題：時(shí)間驅(qū)動(dòng)作業(yè)成本法　切入點(diǎn)：物流配送中心　出處：《西南交通大學(xué)》2014年碩士論文

【摘要】：隨著社會(huì)經(jīng)濟(jì)的高速發(fā)展,物流行業(yè)也在快速地發(fā)展,并且對(duì)整個(gè)社會(huì)起著關(guān)鍵性的作用,關(guān)于物流成本的研究也成為熱點(diǎn)與重點(diǎn)。物流配送中心作為整個(gè)物流供應(yīng)鏈的樞紐,有效控制和管理物流配送中心的成本對(duì)整個(gè)物流行業(yè)起著至關(guān)重要的作用。目前,時(shí)間驅(qū)動(dòng)作業(yè)成本法的提出為成本管理的研究提供一種新的方法,同時(shí)工作流技術(shù)的發(fā)展為企業(yè)信息化建設(shè)提供了一種新的思路與管理方式,本文通過將時(shí)間驅(qū)動(dòng)作業(yè)成本法中的作業(yè)與工作流模型中的活動(dòng)的關(guān)聯(lián)性將兩者結(jié)合起來,實(shí)現(xiàn)作業(yè)成本管理的信息化。本文主要的研究成果如下： (1)本文基于時(shí)間驅(qū)動(dòng)作業(yè)成本法理論,分析配送中心的作業(yè)以及物流成本構(gòu)成,構(gòu)建了基于時(shí)間驅(qū)動(dòng)作業(yè)成本法的物流配送中心成本定額模型； (2)運(yùn)用時(shí)間驅(qū)動(dòng)作業(yè)成本法中的“作業(yè)”(activity)和工作流模型中的“活動(dòng)”(activity)建立了時(shí)間驅(qū)動(dòng)作業(yè)成本法與工作流模型中元素的關(guān)聯(lián),同時(shí)在設(shè)計(jì)系統(tǒng)數(shù)據(jù)庫中實(shí)現(xiàn)了這種關(guān)聯(lián)性； (3)基于上述成果,運(yùn)用工作流技術(shù)給出了符合配送中心定額成本管理的工作流模型、系統(tǒng)數(shù)據(jù)庫； (4)運(yùn)用軟件開發(fā)技術(shù)實(shí)現(xiàn)工作流管理系統(tǒng)的主要業(yè)務(wù)功能及成本管理,驗(yàn)證了適用性。本系統(tǒng)實(shí)現(xiàn)了成本管理的信息化,有利于配送中心進(jìn)行日常業(yè)務(wù)與成本的管理,方便配送中心根據(jù)作業(yè)成本進(jìn)行作業(yè)管理與優(yōu)化,有利于提高配送中心的經(jīng)營(yíng)效率與效益。 本文在上述研究中實(shí)現(xiàn)了配送中心物流定額成本管理信息化,在配送中心過程／活動(dòng)的執(zhí)行中實(shí)現(xiàn)成本的管理,為配送中心的定額成本管理提供一條思路,同時(shí)為管理者制定配送中心的定額標(biāo)準(zhǔn)提供一定的依據(jù),進(jìn)行有效地成本管理,最終提高配送中心的經(jīng)營(yíng)效益。
[Abstract]:With the rapid development of social economy, logistics industry is also developing rapidly, and plays a key role in the whole society.As the hub of the whole logistics supply chain, the logistics distribution center effectively controls and manages the cost of the logistics distribution center, which plays an important role in the whole logistics industry.At present, the time driven activity-based costing provides a new method for the research of cost management, and the development of workflow technology provides a new way of thinking and management for the enterprise information construction.In this paper, the relationship between the activities in the time-driven activity-based costing and the activities in the workflow model is combined to realize the informatization of activity-based cost management.The main research results of this paper are as follows:1) based on the theory of time-driven activity-based costing, this paper analyzes the activity and logistics cost structure of distribution center, and constructs the cost quota model of logistics distribution center based on time-driven activity-based costing.(2) using "activity" in time-driven activity-based costing ("activity") and "activity" in workflow model, the relationship between time-driven activity-based costing and elements in workflow model is established, and the correlation is realized in the database of design system.(3) based on the above results, the workflow model and system database which accord with the quota cost management of distribution center are given by using workflow technology.4) the main business function and cost management of workflow management system are realized by using software development technology, and the applicability is verified.This system realizes the informationization of cost management, is advantageous to the distribution center to carry on the daily business and the cost management, facilitates the distribution center to carry on the activity management and the optimization according to the activity cost, is advantageous to the improvement distribution center management efficiency and the benefit.In the above research, this paper realizes the informationization of logistics quota cost management in distribution center, realizes the cost management in the process / activity execution of distribution center, and provides a way of thinking for the quota cost management of distribution center.At the same time, it provides certain basis for managers to establish the quota standard of distribution center, carries on the effective cost management, and finally improves the management benefit of the distribution center.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F253.7

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