本文關(guān)鍵詞：基于作業(yè)成本法的農(nóng)產(chǎn)品流通企業(yè)物流成本核算研究　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：農(nóng)業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)的基礎(chǔ)產(chǎn)業(yè),而近年來(lái),我國(guó)農(nóng)產(chǎn)品價(jià)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(dá)國(guó)家相比,無(wú)論是從硬件上還是從軟件上來(lái)講,我國(guó)農(nóng)產(chǎn)品物流都和發(fā)達(dá)國(guó)家存在相當(dāng)大的差距,由于流通成本的偏高,導(dǎo)致我國(guó)農(nóng)產(chǎn)品的價(jià)格偏高,在價(jià)格上沒有優(yōu)勢(shì),在國(guó)際市場(chǎng)中缺乏競(jìng)爭(zhēng)力。農(nóng)產(chǎn)品流通企業(yè)作為農(nóng)產(chǎn)品流通過(guò)程中的生力軍,農(nóng)產(chǎn)品流通成本高的問題一直困擾著農(nóng)產(chǎn)品流通企業(yè)的發(fā)展,目前的農(nóng)產(chǎn)品流通企業(yè)物流成本核算還沒有形成完整的體系,依照一般企業(yè)傳統(tǒng)財(cái)務(wù)會(huì)計(jì)核算方式通常都沒有單獨(dú)核算企業(yè)物流成本的習(xí)慣,使得農(nóng)產(chǎn)品流通企業(yè)內(nèi)部的物流成本猶如一座冰山,造成了農(nóng)產(chǎn)品流通企業(yè)內(nèi)部物流成本信息的不透明以及嚴(yán)重失真。而農(nóng)產(chǎn)品流通企業(yè)管理者只能從傳統(tǒng)財(cái)務(wù)會(huì)計(jì)信息系統(tǒng)中獲取到只是以現(xiàn)金方式向企業(yè)外部支付的物流費(fèi)用,而對(duì)于發(fā)生在企業(yè)內(nèi)部的物流成本信息,由于分散在許多環(huán)節(jié),不易獲得,導(dǎo)致物流成本核算不準(zhǔn)確。因此,必須從農(nóng)產(chǎn)品流通企業(yè)自身出發(fā),采用科學(xué)的核算方法對(duì)企業(yè)物流成本進(jìn)行優(yōu)化。農(nóng)產(chǎn)品物流環(huán)節(jié)眾多是導(dǎo)致農(nóng)產(chǎn)品成本一直居高不下的主要原因,要降低農(nóng)產(chǎn)品成本,首先要正確核算農(nóng)產(chǎn)品物流成本。傳統(tǒng)的成本核算方法很難準(zhǔn)確核對(duì)農(nóng)產(chǎn)品物流環(huán)節(jié)發(fā)生的費(fèi)用,而作業(yè)成本法由于其本身的先進(jìn)性和科學(xué)性,為農(nóng)產(chǎn)品物流成本核算提供了可行性。作業(yè)成本法物流成本核算相關(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。本文著眼于對(duì)農(nóng)產(chǎn)品流通企業(yè)物流成本核算的研究,通過(guò)農(nóng)產(chǎn)品物流成本特殊性,農(nóng)產(chǎn)品的物流成本核算及國(guó)外物流成本借鑒,利用文獻(xiàn)分析法,實(shí)例分析法等研究方法,基于作業(yè)成本法及物流成本核算的相關(guān)理論基礎(chǔ)上對(duì)農(nóng)產(chǎn)品流通企業(yè)作業(yè)成本法物流成本核算分析,以農(nóng)產(chǎn)品流通企業(yè)為例,通過(guò)對(duì)其應(yīng)用作業(yè)成本法進(jìn)行物流成本核算,有效地促進(jìn)了企業(yè)物流成本核算的發(fā)展,具有較強(qiáng)的現(xiàn)實(shí)意義。
[Abstract]:Agriculture is the basic industry of our national economy, but in recent years, the price of agricultural products in our country is high, the farmers' income is difficult, a large part of the reason is that the circulation of agricultural products is not smooth. Compared with the developed countries, the logistics of agricultural products in our country is quite different from the developed countries in terms of both hardware and software, because of the high circulation cost. As a result, the price of agricultural products in our country is on the high side, there is no advantage in price, and there is a lack of competitiveness in the international market. The problem of high cost of agricultural products circulation has been puzzling the development of agricultural products circulation enterprises. At present, the logistics cost accounting of agricultural products circulation enterprises has not formed a complete system. According to the general enterprise traditional financial accounting methods usually do not have the habit of accounting the logistics cost of the enterprise separately, which makes the logistics cost of the agricultural product circulation enterprise like an iceberg. The internal logistics cost information of agricultural products circulation enterprises is opaque and seriously distorted, and the managers of agricultural products circulation enterprises can only obtain cash from the traditional financial accounting information system. Payment for logistics. For the logistics cost information which occurs in the enterprise, it is not easy to obtain because it is scattered in many links, which leads to the inaccuracy of logistics cost accounting. Therefore, we must start from the agricultural product circulation enterprises themselves. The scientific accounting method is used to optimize the logistics cost of enterprises. There are many logistics links of agricultural products, which is the main reason for the high cost of agricultural products, so it is necessary to reduce the cost of agricultural products. The traditional cost accounting method is difficult to accurately check the cost incurred in the agricultural product logistics link, while the activity-based costing method has its own advanced and scientific nature. For agricultural logistics cost accounting provides the feasibility. Activity-based costing logistics cost accounting related to the emergence of theory, to make up for the traditional accounting of enterprise logistics costs defects. It can adapt to the modern new enterprise logistics environment and correct the seriously distorted logistics cost information by the traditional cost accounting system. This paper focuses on the logistics cost accounting of agricultural products circulation enterprises, through the particularity of agricultural products logistics costs. Logistics cost accounting of agricultural products and foreign logistics cost reference, the use of literature analysis, case analysis and other research methods. Based on the theory of activity-based costing and logistics cost accounting, this paper analyzes the logistics cost accounting of agricultural product circulation enterprises, taking agricultural products circulation enterprises as an example. Through the application of activity-based costing to logistics cost accounting, it can effectively promote the development of enterprise logistics cost accounting, which has a strong practical significance.
【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】：2017
【分類號(hào)】：F326.6;F302.6

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