本文選題：物流成本　切入點(diǎn)：核算　出處：《蘭州交通大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：物流成本是第三利潤(rùn)源，而我國(guó)物流成本一直居高不下，這是不爭(zhēng)的事實(shí)。作為未來(lái)發(fā)展方向的水鐵聯(lián)運(yùn)，其物流成本也有待進(jìn)一步準(zhǔn)確核算和控制。本文在閱讀大量文獻(xiàn)的基礎(chǔ)上，認(rèn)為采用時(shí)間驅(qū)動(dòng)作業(yè)成本法（簡(jiǎn)稱TD-ABC）核算水鐵聯(lián)運(yùn)物流成本是較為適合的，并且該方法也是目前成本偏離程度最低的一種。 首先，本文從理論角度介紹了TD-ABC法及其相關(guān)知識(shí)，該方法是在作業(yè)成本法基礎(chǔ)上加以改進(jìn)而得出的一種探索性的成本核算方法。闡述了TD-ABC法的應(yīng)用情況，雖然TD-ABC法在國(guó)內(nèi)應(yīng)用不多，但其成本核算的科學(xué)性和準(zhǔn)確性已逐漸被學(xué)者與企業(yè)認(rèn)可。 其次，本文以水鐵聯(lián)運(yùn)為研究背景，通過(guò)深入分析港口物流作業(yè)的成本構(gòu)成，運(yùn)用時(shí)間驅(qū)動(dòng)作業(yè)成本法的特性，設(shè)計(jì)了TD-ABC物流成本核算體系，針對(duì)水鐵聯(lián)運(yùn)的各個(gè)作業(yè)環(huán)節(jié)，加入水鐵聯(lián)運(yùn)實(shí)際過(guò)程中的約束條件，按照聯(lián)運(yùn)模型構(gòu)建的步驟，建立了以時(shí)間驅(qū)動(dòng)作業(yè)成本法為原型的水鐵聯(lián)運(yùn)港口集裝箱物流成本核算模型。 再次，，提出了TD-ABC與精益管理方法結(jié)合控制成本的策略，通過(guò)TD-ABC將流程優(yōu)化后的成本可視化達(dá)到進(jìn)一步控制成本的效果。而且還從優(yōu)化局部成本以及宏觀管理的角度，針對(duì)目前水鐵聯(lián)運(yùn)存在的不足給出了相應(yīng)的成本控制策略。 最后，通過(guò)舉例相關(guān)企業(yè)，針對(duì)XM公司水鐵聯(lián)運(yùn)物流成本核算的案例進(jìn)行定量和實(shí)證分析。該模型不僅核算準(zhǔn)確而且清晰的反映了各部門(mén)的資源利用率及閑置生產(chǎn)能力成本。
[Abstract]:The logistics cost is the third profit source, but the logistics cost of our country has been high all the time, which is an indisputable fact. On the basis of reading a lot of literatures, this paper thinks that it is more suitable to use time driven Activity-Based costing (TD-ABC) to calculate the logistics cost of water / iron intermodal transport. And this method is also one of the lowest cost deviations at present. First of all, this paper introduces the TD-ABC method and its related knowledge from a theoretical point of view. This method is an exploratory cost accounting method based on activity-based costing. The application of TD-ABC method is described. Although the TD-ABC method is not widely used in China, its scientific and accurate cost accounting has gradually been recognized by scholars and enterprises. Secondly, based on the research background of water and iron transport, this paper designs the TD-ABC logistics cost accounting system by analyzing the cost composition of port logistics operations and using the characteristics of time-driven activity-based costing method, aiming at each operation link of water and iron transport. By adding the constraints in the actual process of water and iron transport and according to the steps of constructing the combined transport model, a container logistics cost accounting model of the water and iron intermodal port is established based on the time-driven activity-based costing method. Thirdly, the strategy of combining TD-ABC and lean management to control the cost is put forward, and the cost after optimization is visualized by TD-ABC to achieve the effect of further cost control, and from the point of view of optimizing local cost and macro management, In view of the shortcomings of current water-iron transport, the corresponding cost control strategies are given. Finally, the quantitative and empirical analysis of the cost accounting of water and iron intermodal logistics in XM Company is carried out through examples of related enterprises. The model not only accurately and clearly reflects the resource utilization ratio and idle production capacity cost of various departments.
【學(xué)位授予單位】：蘭州交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F253.7;F512.4

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本文編號(hào)：1603285