本文選題：物流成本 + 農(nóng)產(chǎn)品物流�。� 參考：《武漢輕工大學(xué)》2013年碩士論文

【摘要】：農(nóng)產(chǎn)品物流在我國國民經(jīng)濟的發(fā)展中占有舉足輕重的地位，它滲透在國民經(jīng)濟的方方面面，影響著其運行效率和運行質(zhì)量，并直接影響到農(nóng)民收入的增減和農(nóng)業(yè)產(chǎn)業(yè)化的發(fā)展。而農(nóng)產(chǎn)品物流成本高出正常水平的事實在我國一直是不可掩飾的，要想降低農(nóng)產(chǎn)品的物流成本，就要首先能夠準確地核算出農(nóng)產(chǎn)品的物流成本。但是，我國的會計學(xué)界和物流學(xué)界幾乎都很難找到關(guān)于如何核算并控制農(nóng)產(chǎn)品物流成本的研究。基于以上問題的考慮，同時結(jié)合農(nóng)產(chǎn)品物流自身的特點和我國農(nóng)業(yè)企業(yè)的實際情況，本文試圖提出分別適用于不用類型的農(nóng)業(yè)企業(yè)的農(nóng)產(chǎn)品物流成本核算體系。 物流成本的會計核算是一項瑣碎又系統(tǒng)的工作，它會牽涉到企業(yè)的生產(chǎn)經(jīng)營活動中每一個存在物流活動的細微環(huán)節(jié)。根據(jù)不同類型的農(nóng)業(yè)企業(yè)（本文主要指農(nóng)產(chǎn)品加工企業(yè)和農(nóng)產(chǎn)品物流企業(yè)）物流活動的不同以及各種物流成本會計核算模式的適用性，本文在閱讀了大量中外物流成本核算的文獻和研究后，結(jié)合我國的實際情況，通過明確農(nóng)產(chǎn)品物流成本的構(gòu)成和分類以及界定不同類型的農(nóng)業(yè)企業(yè)的物流成本核算范圍和對象，，提出了應(yīng)根據(jù)它們物流活動的不同特點以及對物流管理的不同需求分別選擇不同的會計核算方法。
[Abstract]:The logistics of agricultural products plays an important role in the development of our national economy. It permeates into all aspects of the national economy, affects its operational efficiency and operation quality, and directly affects the increase and decrease of farmers' income and the development of agricultural industrialization. The fact that the logistics cost of agricultural products is higher than normal level has always been unconcealed in our country. If we want to reduce the logistics cost of agricultural products, we must be able to calculate the logistics costs of agricultural products accurately. However, it is difficult to find the research on how to calculate and control the logistics cost of agricultural products in the field of accounting and logistics in China. Based on the above problems, combined with the characteristics of agricultural logistics and the actual situation of agricultural enterprises in China, this paper tries to put forward a cost accounting system for agricultural products logistics which is suitable for agricultural enterprises without type. The accounting of logistics cost is a trivial and systematic work, it will involve in the production and management of enterprises in each of the small links of logistics activities. According to different types of agricultural enterprises (this article mainly refers to agricultural products processing enterprises and agricultural products logistics enterprises) logistics activities and the applicability of various logistics cost accounting models, After reading a large number of documents and research on logistics cost accounting in China and abroad, this paper, in combination with the actual situation of our country, defines the scope and object of logistics cost accounting of different types of agricultural enterprises by clarifying the composition and classification of logistics cost of agricultural products and defining the scope and object of logistics cost accounting of different types of agricultural enterprises. Different accounting methods should be chosen according to their different characteristics of logistics activities and different demands of logistics management.
【學(xué)位授予單位】：武漢輕工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F326.6;F302.6

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本文編號：2082860