本文選題：生產(chǎn)物流 + 成本控制　； 參考：《山東大學》2014年碩士論文

【摘要】：隨著全球經(jīng)濟一體化加劇,歐美發(fā)達國家針對中國出口產(chǎn)品的反傾銷案件不斷增多,嚴重影響了我國企業(yè)參與國際競爭的能力。這與我國長久來不重視產(chǎn)品成本核算方式的有著緊密的關(guān)系,規(guī)范企業(yè)成本核算制度,儼然己成為我國企業(yè)參與國際競爭必須解決的問題。 2014年1月1日我國全面貫徹《企業(yè)產(chǎn)品成本核算制度(試行)》,這是我國出臺的第一部具體涉及成本費用的計算方法、歸集和分配內(nèi)容的法規(guī)。財政部會計司司長楊敏在新準則的推廣會上指出,規(guī)范企業(yè)成本核算制度,對建立完善我國企業(yè)會計準則并持續(xù)平穩(wěn)發(fā)展有著非凡的意義。在核算制度中強調(diào)：制造企業(yè)應(yīng)根據(jù)自身經(jīng)營管理的特點和條件,采用現(xiàn)代化信息技術(shù),對不能直接歸屬于成本核算對象的成本采用作業(yè)成本法進行歸集和分配。 汽車制造業(yè)作為中國進入WTO后受沖擊最大的行業(yè),面臨更大的挑戰(zhàn)。汽車制造企業(yè)的生產(chǎn)是極其復(fù)雜精密的過程,通過簡單降低制造成本和提高商品價格來獲取利潤的空間越來越小,必須尋找新的途徑來降低企業(yè)的生產(chǎn)成本,如何加強物流成本控制,降低企業(yè)的物流成本,是汽車制造企業(yè)在激烈競爭中取勝的關(guān)鍵�，F(xiàn)代化的制造企業(yè)需要更高水平的成本核算方式和生產(chǎn)物流成本控制模式。本文從汽車制造企業(yè)生產(chǎn)物流成本的特點出發(fā),試圖從物流提供者這一微觀的角度探尋一種高效的物流成本核算方法—作業(yè)成本法,依據(jù)作業(yè)成本法核算出的成本信息,尋找控制企業(yè)的生產(chǎn)物流成本的有效途徑。 本文通過對Z發(fā)動機公司面臨的處境—過高的物流成本已經(jīng)嚴重影響了企業(yè)的利潤,傳統(tǒng)成本核算方式無法滿足企業(yè)對精益生產(chǎn)的要求。本文先對物流成本控制和作業(yè)成本法目前的研究現(xiàn)狀進行綜述,接著重點研究作業(yè)成本法的基礎(chǔ)理論和物流成本構(gòu)成的特點,構(gòu)建基于作業(yè)成本法核算體系的模型,并結(jié)合模型對Z發(fā)動機公司MAN發(fā)動機的相關(guān)物流成本分析,發(fā)現(xiàn)作業(yè)成本法在解決當前物流成本管理問題的優(yōu)越性,并根據(jù)分析的結(jié)果有針對性的提出物流成本改善措施。
[Abstract]:With the aggravation of global economic integration, the anti-dumping cases against China's export products in developed countries in Europe and the United States are increasing, which seriously affects the ability of Chinese enterprises to participate in international competition.This has a close relationship with the way of product cost accounting that our country has not paid attention to for a long time. Standardizing the cost accounting system of enterprises has become a problem that our enterprises must solve to participate in international competition.On January 1, 2014, our country carried out the "Enterprise Product cost Accounting system (trial)", which is the first law concerning the cost cost calculation, collection and distribution.Yang Min, director of the accounting department of the Ministry of Finance, pointed out at the promotion meeting of the new standards that standardizing the enterprise cost accounting system is of great significance to the establishment and improvement of the accounting standards for enterprises in our country and their sustained and steady development.In the accounting system, it is emphasized that manufacturing enterprises should adopt modern information technology according to the characteristics and conditions of their own operation and management, and collect and distribute the costs that cannot be directly attributed to the cost accounting objects by using the activity-based costing method.Automobile manufacturing industry as China's entry into WTO has been hit the most, facing a greater challenge.The production of automobile manufacturing enterprises is an extremely complicated and precise process. There is less and less room for profit by simply reducing manufacturing costs and raising commodity prices, so we must find new ways to reduce the production costs of enterprises.How to strengthen the logistics cost control and reduce the logistics cost is the key for automobile manufacturing enterprises to win in the fierce competition.Modern manufacturing enterprises need a higher level of cost accounting and cost control mode of production logistics.Based on the characteristics of production logistics cost of automobile manufacturing enterprises, this paper tries to explore an efficient method of logistics cost accounting-Activity-Based costing (ABC) from the microscopic point of view of logistics provider, according to the cost information calculated by Activity-Based costing (ABC).To find an effective way to control the cost of production logistics.In this paper, the high logistics cost of Z engine company has seriously affected the profit of the enterprise, and the traditional cost accounting method can not meet the requirements of lean production.This paper first summarizes the current research situation of logistics cost control and activity-based costing, then focuses on the basic theory of activity-based costing and the characteristics of logistics cost composition, and builds a model based on activity-based costing accounting system.Combined with the model of Z engine company MAN engine related logistics cost analysis, found the advantages of activity-based costing in solving the current logistics cost management problems, and according to the results of the analysis put forward the logistics cost improvement measures.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.4;F406.72;F252

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