本文選題：作業(yè)成本法　切入點(diǎn)：物流　出處：《西安理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：我國商品交易的迅猛發(fā)展帶動(dòng)了物流行業(yè)的繁榮,物流行業(yè)越來越深刻地影響著社會(huì)經(jīng)濟(jì)的發(fā)展。物流行業(yè)高速發(fā)展,面臨著諸多挑戰(zhàn),目前我國大多物流企業(yè)的成本管理理念和方式主要是沿用了傳統(tǒng)思路,嚴(yán)重影響了企業(yè)的合作機(jī)制、制約了市場(chǎng)的拓展、影響了企業(yè)優(yōu)化資源配置的效果。近年來物流行業(yè)的迅速發(fā)展得到人們的更多關(guān)注,管理層對(duì)于物流成本也逐漸重視,而在進(jìn)行成本管理之前需要有良好的成本核算方法,目前針對(duì)成本核算的研究較少,企業(yè)進(jìn)行物流成本管理時(shí)存在很多不足之處。而物流企業(yè)成本消耗的核心便是物流成本,所以尋求有效的物流成本核算方法、提高物流成本核算的科學(xué)性是現(xiàn)階段物流企業(yè)生存和發(fā)展急需解決的問題。本文基于成本管理的理論基礎(chǔ),以GM物流公司為例,首先了解有關(guān)作業(yè)成本法和物流成本核算的研究,其次對(duì)于國內(nèi)外有關(guān)物流企業(yè)運(yùn)用作業(yè)成本法進(jìn)行物流成本核算的相關(guān)文獻(xiàn)進(jìn)行了陳述,為本文的研究打下理論基礎(chǔ);其次,通過分析GM物流公司物流成本核算現(xiàn)狀發(fā)現(xiàn)其中存在的問題,并針對(duì)這些問題進(jìn)行了原因分析;然后選取GM公司兩份物流訂單,運(yùn)用作業(yè)成本法對(duì)物流成本核算進(jìn)行優(yōu)化方案設(shè)計(jì),確定了作業(yè)成本核算過程中的資源動(dòng)因和作業(yè)動(dòng)因,計(jì)算出兩份訂單的物流成本,并對(duì)運(yùn)用作業(yè)成本法進(jìn)行優(yōu)化前后的物流成本核算結(jié)果進(jìn)行對(duì)比,證實(shí)作業(yè)成本核算方法的優(yōu)化效果;最后為了保障物流成本核算優(yōu)化方案在GM公司能夠得到有效的實(shí)施,提出作業(yè)成本法在實(shí)施過程中的幾項(xiàng)保障措施,以保證GM公司作業(yè)成本法核算物流成本的能夠順利建設(shè)和正常運(yùn)作。通過在GM公司運(yùn)用作業(yè)成本法進(jìn)行物流成本的核算研究,不僅促進(jìn)了 GM公司物流成本核算水平的提高,核算結(jié)果更科學(xué)、定價(jià)更合理,有效提高GM公司的利潤,提高GM公司成本管理水平,有助于決策的更好制定,促進(jìn)GM公司的可持續(xù)性發(fā)展。同時(shí),本文將作業(yè)成本法應(yīng)用與GM公司的成本核算計(jì)算中也為其他企業(yè)物流成本核算也起到了一定的參考作用。
[Abstract]:The rapid development of commodity trade in China has driven the prosperity of the logistics industry, which has more and more profound impact on the development of social economy. The rapid development of the logistics industry is facing many challenges. At present, the cost management concepts and methods of most logistics enterprises in China mainly follow the traditional thinking, seriously affect the cooperation mechanism of enterprises, and restrict the development of the market. In recent years, people pay more attention to the rapid development of logistics industry, and management pay more attention to logistics cost gradually, and need to have good cost accounting method before cost management. At present, there are few researches on cost accounting, and there are many deficiencies in logistics cost management. The core of cost consumption of logistics enterprises is logistics cost, so we seek an effective method of logistics cost accounting. To improve the scientific nature of logistics cost accounting is an urgent problem for the survival and development of logistics enterprises at present. Based on the theoretical basis of cost management, this paper takes GM logistics company as an example. First of all, to understand the study of activity-based costing and logistics cost accounting, and then to describe the domestic and foreign logistics enterprises using activity-based costing for logistics cost accounting, laying a theoretical foundation for this study; secondly, By analyzing the current situation of logistics cost accounting of GM logistics company, the paper finds out the existing problems, and analyzes the reasons for these problems, and then selects two logistics orders of GM company. This paper applies activity-based costing method to optimize the design of logistics cost accounting, determines the resource driver and activity motivation in the process of activity-based cost accounting, and calculates the logistics cost of two orders. The results of logistics cost accounting before and after optimization are compared to verify the optimization effect of the method. Finally, in order to ensure that the logistics cost accounting optimization scheme can be effectively implemented in GM company, In order to ensure the smooth construction and normal operation of the logistics cost accounting of the activity based costing method of GM Company, this paper puts forward several safeguard measures in the implementation of the activity based costing method in order to carry out the research on the accounting of the logistics cost through the application of the activity based costing method in the GM Company. It not only promotes the improvement of the logistics cost accounting level of GM company, but also makes the accounting results more scientific, the pricing more reasonable, effectively increases the profit of GM company and improves the cost management level of GM company, which is helpful for making better decision. At the same time, the application of activity-based costing method and the calculation of cost accounting of GM company also play a certain reference role in other enterprises logistics cost accounting.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F259.23;F253.7

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