本文選題：第三方物流 + 作業(yè)成本法　； 參考：《鄭州大學(xué)》2017年碩士論文

【摘要】：我國經(jīng)濟的迅猛發(fā)展帶動了物流業(yè)的繁榮,第三方物流企業(yè)隨之快速崛起壯大,行業(yè)內(nèi)的競爭在經(jīng)濟全球化和科技水平突飛猛進的背景下顯得越發(fā)激烈,而第三方物流企業(yè)把競爭的焦點集中在成本的競爭、核算的準(zhǔn)確性以及成本的有效控制上,并發(fā)展形成了自身的核心優(yōu)勢。作業(yè)成本法作為一種新型的成本核算與控制方法,能夠?qū)⒊杀景l(fā)生的真正原因完整的展現(xiàn)出來,順應(yīng)物流行業(yè)的發(fā)展趨勢,有效避免成本信息失真導(dǎo)致的企業(yè)決策失誤,為企業(yè)提高管理水平,優(yōu)化成本,增強核心競爭力奠定了堅實的基礎(chǔ)。本文結(jié)合了物流管理與成本管理的內(nèi)容,首先對國內(nèi)外物流成本管理相關(guān)的研究成果進行了回顧,接著從第三方物流、物流成本入手,論述了第三方物流企業(yè)成本構(gòu)成、特點以及傳統(tǒng)的核算方法,并在對目前我國物流成本管理過程中暴露的問題以及形成原因分析的基礎(chǔ)上,引申出作業(yè)成本法。接下來系統(tǒng)分析了作業(yè)成本法的發(fā)展背景、概念體系、基本原理及核算步驟,建立作業(yè)成本法核算及控制模型,通過對比傳統(tǒng)成本法,展示其優(yōu)越性。在理論部分?jǐn)⑹鐾曛?以TD物流公司實際案例為例,首先描述了公司的成本核算現(xiàn)狀,接著結(jié)合其應(yīng)用作業(yè)成本法的必要性和可行性,運用作業(yè)成本法對公司的成本核算進行了模擬,并將運算的結(jié)果與傳統(tǒng)的成本核算結(jié)果進行對比分析,最后對全文加以總結(jié),指出本文的創(chuàng)新點與局限性,并提出未來研究的建議。
[Abstract]:With the rapid development of economy in our country, the logistics industry is booming, and the third party logistics enterprises are rising rapidly. The competition in the industry is becoming more and more intense under the background of the economic globalization and the rapid development of science and technology.Third party logistics enterprises focus on the competition of cost, accuracy of accounting and effective control of cost, and develop their own core advantages.Activity-Based costing (ABC), as a new cost accounting and control method, can completely show the real causes of cost occurrence, conform to the development trend of logistics industry, and effectively avoid the enterprise decision-making errors caused by cost information distortion.For enterprises to improve management level, optimize costs, enhance core competitiveness laid a solid foundation.This paper combines the content of logistics management and cost management, first reviews the research results of logistics cost management at home and abroad, then from the third party logistics, logistics costs, discusses the cost composition of third-party logistics enterprises.On the basis of the analysis of the problems exposed in the process of logistics cost management in our country and the reasons for its formation, the activity-based costing method is extended.Then it systematically analyzes the development background, concept system, basic principle and accounting steps of activity-based costing, establishes the ABC accounting and control model, and demonstrates its superiority by comparing traditional costing.After the theoretical part is finished, taking the actual case of TD logistics company as an example, the paper describes the current situation of cost accounting of the company, and then combines the necessity and feasibility of applying activity-based costing.This paper simulates the cost accounting of the company by using the activity-based costing method, and compares the results of the operation with the results of the traditional cost accounting. Finally, it summarizes the full text and points out the innovation and limitation of this paper.Suggestions for future research are also put forward.
【學(xué)位授予單位】：鄭州大學(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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