本文選題：成本核算 + 時(shí)間驅(qū)動(dòng)作業(yè)成本法��； 參考：《石家莊鐵道大學(xué)》2015年碩士論文

【摘要】：近年來(lái),伴隨著我國(guó)經(jīng)濟(jì)的高速發(fā)展,物流行業(yè)尤其是第三方物流企業(yè)正在迅猛發(fā)展,同時(shí)國(guó)內(nèi)市場(chǎng)也增大了對(duì)第三方物流的需求。一方面,許多企業(yè)都傾向于進(jìn)入物流領(lǐng)域,雖擴(kuò)大了其發(fā)展空間,但也面臨著日趨激烈的競(jìng)爭(zhēng);另一方面,第三方物流提供的是無(wú)形的物流服務(wù),顧客在選擇其物流服務(wù)時(shí),價(jià)格的高低是其首要考慮的因素。成本核算體系建立的關(guān)鍵是其必須與企業(yè)本身的特殊性相適合,只有這樣,企業(yè)才能立足于激烈的市場(chǎng)競(jìng)爭(zhēng)中,并取得長(zhǎng)遠(yuǎn)發(fā)展。因此,本論文在探討有關(guān)第三方物流成本核算與管理問(wèn)題的基礎(chǔ)上,試圖構(gòu)建既符合第三方物流企業(yè)自身發(fā)展特點(diǎn)又符合現(xiàn)行財(cái)務(wù)制度要求的成本核算體系。傳統(tǒng)成本核算方法的代表即作業(yè)成本法,能夠?yàn)槠髽I(yè)提供相對(duì)準(zhǔn)確的成本信息,基本上解決了間接費(fèi)用很難分配均勻的難題,有利于管理層加強(qiáng)對(duì)成本的控制與管理。然而作業(yè)成本法之所以沒(méi)有被廣泛應(yīng)用,是因?yàn)槠浯嬖谀承┍锥?比如:很難確定成本動(dòng)因、計(jì)算過(guò)程相對(duì)復(fù)雜、模型更新困難等。學(xué)術(shù)界提出的時(shí)間驅(qū)動(dòng)作業(yè)成本法能夠彌補(bǔ)并完善作業(yè)成本法的缺陷,有效應(yīng)對(duì)復(fù)雜的運(yùn)營(yíng)環(huán)境,有利于管理層加強(qiáng)對(duì)生產(chǎn)能力尤其是閑置生產(chǎn)能力的管理,同時(shí)提高資源的利用率。本文首先闡述了有關(guān)成本核算的文獻(xiàn)及相關(guān)理論,進(jìn)而對(duì)時(shí)間驅(qū)動(dòng)作業(yè)成本法與作業(yè)成本法進(jìn)行了分析比較;其次,詳細(xì)分析了第三方物流企業(yè)成本核算體系的可行性與必要性,并在物流成本核算方法的選擇方面篩選建立了一些基礎(chǔ)的衡量標(biāo)準(zhǔn);還有,本文構(gòu)建了針對(duì)第三方物流企業(yè)的TD-ABC成本核算體系,確定了開(kāi)展核算過(guò)程的具體步驟;最后,通過(guò)引入案例,將物流成本核算體系具體應(yīng)用到第三方物流企業(yè)的物流成本核算實(shí)踐中,以期為企業(yè)提供指導(dǎo)和借鑒。
[Abstract]:In recent years, with the rapid development of China's economy, the logistics industry, especially the third party logistics enterprises are developing rapidly. At the same time, the domestic market has also increased the demand for third party logistics. On the one hand, many enterprises tend to enter the field of logistics, although they expand their development space, but they also face increasingly fierce competition. On the other hand, third party logistics provides intangible logistics services, and customers choose their logistics services. The price is its primary consideration. The key to the establishment of the cost accounting system is that it must be suitable for the particularity of the enterprise itself. Only in this way can the enterprise be based on the fierce market competition and obtain the long-term development. Therefore, on the basis of discussing the cost accounting and management of TPL, this paper attempts to construct a cost accounting system which not only meets the development characteristics of TPL enterprises but also meets the requirements of current financial system. Activity-based costing (ABC), which is the representative of traditional cost accounting method, can provide relatively accurate cost information for enterprises. It basically solves the problem that indirect costs are difficult to distribute evenly, and is conducive to the management to strengthen the cost control and management. However, the reason why activity-based costing is not widely used is that it has some disadvantages, such as: it is difficult to determine the cost driver, the calculation process is relatively complex, the model is difficult to update and so on. The time-driven activity-based costing proposed by academic circles can make up for and perfect the shortcomings of activity-based costing, effectively deal with the complex operating environment, and help management strengthen the management of production capacity, especially idle production capacity. At the same time, improve the utilization of resources. In this paper, the cost accounting literature and related theories are first expounded, and then the time-driven activity-based costing and activity-based costing are analyzed and compared. The feasibility and necessity of the cost accounting system of third-party logistics enterprises are analyzed in detail, and some basic measurement standards are established in the selection of logistics cost accounting methods. This paper constructs the TD-ABC cost accounting system for the third party logistics enterprises, and determines the specific steps to carry out the accounting process. Finally, through the introduction of cases, The logistics cost accounting system is applied to the logistics cost accounting practice of the third party logistics enterprises in order to provide guidance and reference for the enterprises.
【學(xué)位授予單位】：石家莊鐵道大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F275.3

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