本文關(guān)鍵詞：基于作業(yè)成本法的DB物流公司成本管理研究　出處：《安徽大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 物流成本 成本管理 成本核算 作業(yè)成本法

【摘要】：物流行業(yè)在中國(guó)國(guó)內(nèi)已發(fā)展了數(shù)十個(gè)年頭,并且近些年由于電子商務(wù)的發(fā)展,物流行業(yè)越來(lái)越被社會(huì)所需要,物流行業(yè)的規(guī)模在不斷擴(kuò)大,市場(chǎng)上也逐漸興起了很多物流企業(yè)。但是我國(guó)物流行業(yè)的發(fā)展時(shí)間較短,所以物流行業(yè)的許多水平都不及國(guó)外的物流行業(yè),物流行業(yè)發(fā)展空間很大,但是我國(guó)目前物流企業(yè)對(duì)成本管理的效率低,成效也不明顯。目前,國(guó)內(nèi)物流行業(yè)成本居高不下,導(dǎo)致了企業(yè)獲利能力差,這一問(wèn)題的根本原因也是企業(yè)對(duì)于成本信息的把握不夠明確,無(wú)法對(duì)物流產(chǎn)品進(jìn)行準(zhǔn)確的定價(jià),也不能準(zhǔn)確地核算成本信息。根據(jù)當(dāng)前這一問(wèn)題,并且面臨傳統(tǒng)核算方法不能解決這一問(wèn)題的局面,本文基于作業(yè)成本法對(duì)DB物流公司成本管理進(jìn)行了研究。本文主要分為六章,第一章為緒論,闡述了研究的背景與意義、寫(xiě)作的內(nèi)容及思路,并對(duì)國(guó)內(nèi)外關(guān)于物流成本管理與作業(yè)成本法的文獻(xiàn)進(jìn)行論述,從而引出本文的研究特色和創(chuàng)新點(diǎn)。第二章為相關(guān)概念界定和成本管理理論的介紹,分析物流成本與作業(yè)成本法等相關(guān)概念,并介紹了當(dāng)前主要的幾個(gè)成本管理理論。第三章介紹了DB公司的概況和當(dāng)前成本管理的現(xiàn)狀。第四章將作業(yè)成本法運(yùn)用到DB物流公司中去,并分析其必要性和可行性,進(jìn)行成本計(jì)算。第五章依據(jù)成本計(jì)算的結(jié)果,進(jìn)行作業(yè)成本分析,分析作業(yè)成本法在成本管理中的效果,提出成本管理的對(duì)策。第六章為結(jié)論和展望。本文根據(jù)作業(yè)成本的原理對(duì)DB物流公司的成本進(jìn)行核算和管理,驗(yàn)證了作業(yè)成本法在物流企業(yè)成本管理中的必要性和重要性,對(duì)作業(yè)成本法在物流企業(yè)成本核算中的運(yùn)用程序進(jìn)行了詳細(xì)的介紹,為作業(yè)成本法在物流企業(yè)成本管理中的運(yùn)用提供參考,同時(shí)基于作業(yè)成本法核算的結(jié)果的分析,從作業(yè)成本的角度給DB物流企業(yè)成本管理提出了建議,從而提高物流成本管理水平。
[Abstract]:Logistics industry in China has developed for decades, and in recent years because of the development of e-commerce, the logistics industry is more and more needed by the society, the scale of logistics industry is expanding. But the development of logistics industry in China is relatively short, so many levels of logistics industry are less than the foreign logistics industry, logistics industry has a lot of room for development. However, at present, the efficiency of logistics enterprises to cost management is low, and the effect is not obvious. At present, the high cost of domestic logistics industry leads to the poor profitability of enterprises. The root cause of this problem is that the cost information of enterprises is not clear enough to price the logistics products accurately and to calculate the cost information accurately. According to the current problem. And facing the situation that the traditional accounting method can not solve this problem, this paper studies the cost management of DB logistics company based on activity-based costing. This paper is divided into six chapters, the first chapter is the introduction. This paper expounds the background and significance of the research, the contents and ideas of the writing, and discusses the literature on logistics cost management and activity-based costing at home and abroad. The second chapter is the definition of relevant concepts and the introduction of cost management theory, analysis of logistics costs and activity-based costing and other related concepts. The third chapter introduces the general situation of DB company and the current situation of cost management. Chapter 4th applies activity-based costing to DB logistics company. Chapter 5th, according to the result of cost calculation, carries on activity-based cost analysis, and analyzes the effect of activity-based costing in cost management. Chapter 6th is the conclusion and prospect. According to the principle of Activity-Based cost, this paper carries on the cost accounting and management to DB Logistics Company. The necessity and importance of activity-based costing in cost management of logistics enterprises are verified. The application procedure of activity-based costing in cost accounting of logistics enterprises is introduced in detail. This paper provides a reference for the application of activity-based costing in the cost management of logistics enterprises. At the same time, based on the analysis of the results of Activity-based costing, some suggestions are put forward for the cost management of DB logistics enterprises from the point of view of Activity-Based costing. In order to improve the level of logistics cost management.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F259.23;F253.7

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本文編號(hào)：1387538