本文選題：作業(yè)成本法　切入點(diǎn)：成本動(dòng)因　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在經(jīng)濟(jì)全球化的推動(dòng)下,現(xiàn)代物流服務(wù)行業(yè)發(fā)展迅速,資源的流動(dòng)已經(jīng)突破了空間和時(shí)間的限制,能夠快速的從一個(gè)地區(qū)擴(kuò)展到一個(gè)國家,甚至擴(kuò)展到全球。物流企業(yè)通過先進(jìn)的運(yùn)輸手段和網(wǎng)絡(luò)信息技術(shù),降低了運(yùn)輸成本,提高了運(yùn)輸效率,在資源配置中發(fā)揮著越來越重要的作用。同時(shí),現(xiàn)代物流服務(wù)業(yè)也被認(rèn)為是國民經(jīng)濟(jì)發(fā)展的大動(dòng)脈和基礎(chǔ)產(chǎn)業(yè),加快發(fā)展物流業(yè),對于促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整,轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式,提高國民經(jīng)濟(jì)競爭力具有重要的意義。隨著我國國民經(jīng)濟(jì)持續(xù)快速的發(fā)展,物流產(chǎn)業(yè)也得到了空前的發(fā)展機(jī)遇,目前,在我國滬深兩市上市的倉儲(chǔ)物流公司已有20多家,伴隨著淘寶、京東等電子商務(wù)的快速發(fā)展,“十二五”期間,中國快遞業(yè)也迎來了第一個(gè)百億時(shí)代。國家在2015年提出的“一帶一路”戰(zhàn)略,是以國家為主導(dǎo)的物流戰(zhàn)略,各省市也積極完善本地區(qū)的交通網(wǎng)絡(luò),建立物流中心,其形成的規(guī)�；图坌�(yīng),在給物流行業(yè)帶來發(fā)展機(jī)遇的同時(shí)也給物流企業(yè)帶來了挑戰(zhàn)。我國物流產(chǎn)業(yè)總體上的發(fā)展水平仍比較低,理論界在物流成本核算和費(fèi)用歸集方面的研究和實(shí)務(wù)探討非常薄弱,國家也沒有針對物流企業(yè)設(shè)定專門的成本核算標(biāo)準(zhǔn)。我國大多數(shù)物流企業(yè)的前身都是運(yùn)輸企業(yè),對企業(yè)進(jìn)行成本管理的認(rèn)識沒有上升到同一個(gè)高度,仍停留在以前的水平,使用傳統(tǒng)的成本核算方法來核算成本。由于傳統(tǒng)的成本核算方法沒有做到所核算成本的完整性和間接費(fèi)用分配的合理性,核算的結(jié)果對企業(yè)管理層的參考意義有限,物流企業(yè)急需新的成本核算方法進(jìn)行成本管理,從而達(dá)到提高企業(yè)利潤的目的。本文首先梳理了作業(yè)成本法的相關(guān)理論,介紹了A物流公司的運(yùn)作流程和成本特征,對A物流公司的成本核算現(xiàn)狀進(jìn)行了分析,找出了A物流公司成本管理中存在的問題,然后闡述了作業(yè)成本法與A物流公司的適用性,介紹了A物流公司實(shí)施作業(yè)成本法的具體情況,通過具體的運(yùn)算,分析了作業(yè)成本法在A物流公司成本核算及成本管理上具有的優(yōu)勢,最后針對A物流公司實(shí)行作業(yè)成本法管理成本提出了幾點(diǎn)建議,為A物流公司加強(qiáng)成本管理,提高成本管理水平提供參考。
[Abstract]:Under the impetus of economic globalization, the modern logistics service industry has developed rapidly. The flow of resources has broken through the restrictions of space and time, and can rapidly expand from a region to a country. Logistics enterprises, through advanced transportation means and network information technology, reduce transportation costs, improve transport efficiency, and play an increasingly important role in resource allocation. The modern logistics service industry is also regarded as the main artery and basic industry of the national economic development. Speeding up the development of the logistics industry will promote the adjustment of the industrial structure and change the mode of economic development. It is of great significance to improve the competitiveness of the national economy. With the sustained and rapid development of our national economy, the logistics industry has also received unprecedented opportunities for development. At present, there are more than 20 warehousing and logistics companies listed on the Shanghai and Shenzhen stock exchanges. With the rapid development of electronic commerce such as Taobao and JingDong, the Chinese express delivery industry also ushered in the first ten billion times during the 12th Five-Year Plan period. In 2015, the country put forward the "Belt and Road" strategy, which is a state-led logistics strategy. The provinces and cities have also actively improved their local transportation networks and established logistics centers, which form a scale and agglomeration effect. The development level of logistics industry in our country is still relatively low, and the research and practice of logistics cost accounting and cost collection in theoretical circles are very weak. The state has also not set a special cost accounting standard for logistics enterprises. Most logistics enterprises in our country are formerly transport enterprises. The understanding of cost management for enterprises has not risen to the same height and still remains at the previous level. The traditional cost accounting method is used to calculate the cost. Because the traditional cost accounting method does not achieve the integrity of the calculated cost and the rationality of the allocation of indirect expenses, the results of accounting are of limited reference significance to the management of the enterprise. Logistics enterprises are in urgent need of a new cost accounting method to manage costs so as to improve the profits of enterprises. Firstly, this paper combs the relevant theory of activity-based costing, and introduces the operation process and cost characteristics of A logistics company. This paper analyzes the current situation of A logistics company's cost accounting, finds out the problems existing in the cost management of A logistics company, and then expounds the applicability of activity-based costing and A logistics company. This paper introduces the specific situation of A logistics company implementing activity-based costing, analyzes the advantages of ABC in cost accounting and cost management of A logistics company through concrete calculation. Finally, some suggestions are put forward for A logistics company to strengthen cost management and improve the level of cost management.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F259.23;F253.7

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