發(fā)布時(shí)間：2018-09-13 08:15

【摘要】： 隨著國(guó)民經(jīng)濟(jì)的持續(xù)穩(wěn)定增長(zhǎng),中國(guó)現(xiàn)代物流業(yè)得到了較快的發(fā)展,物流業(yè)已經(jīng)成為國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè)之一,加強(qiáng)其成本管理已成為物流管理的重中之重。我國(guó)的物流企業(yè)起步較晚,對(duì)于成本的控制至今沒(méi)有完整的體系,大部分物流成本得不到揭示,成本浪費(fèi)現(xiàn)象嚴(yán)重,直接影響了企業(yè)的經(jīng)濟(jì)效益。因此,加強(qiáng)物流成本管理和控制,對(duì)企業(yè)降低成本、獲得競(jìng)爭(zhēng)優(yōu)勢(shì)和提高經(jīng)濟(jì)效益有著極其重要的意義。 全文共分六章: 第一章導(dǎo)言,介紹了國(guó)內(nèi)外關(guān)于作業(yè)成本法在物流企業(yè)成本管理的應(yīng)用研究概況、研究目的和意義、研究的思路和方法以及可能的創(chuàng)新點(diǎn)。 第二章作業(yè)成本法基本理論,介紹了作業(yè)成本法的資源、作業(yè)、成本動(dòng)因等相關(guān)理論、原理及內(nèi)容,并通過(guò)作業(yè)成本法與傳統(tǒng)成本計(jì)算方法的分析比較,呈現(xiàn)了作業(yè)成本法以作業(yè)為中心,能滿足間接費(fèi)用高、物流服務(wù)多樣化的企業(yè)成本控制的優(yōu)點(diǎn)。 第三章作業(yè)成本法在物流企業(yè)中的應(yīng)用分析,將作業(yè)成本法引入到物流企業(yè)成本管理中,在分析物流、物流成本、物流企業(yè)成本構(gòu)成及物流企業(yè)成本性態(tài)的基礎(chǔ)上,總結(jié)出了作業(yè)成本法在物流企業(yè)成本控制中應(yīng)用的必要性和可行性。 第四章物流企業(yè)作業(yè)成本控制模型的建立,通過(guò)物流企業(yè)作業(yè)分析,包括建立作業(yè)中心、作業(yè)的劃分與分類、作業(yè)成本性態(tài)分析、作業(yè)標(biāo)準(zhǔn)的確定(包括增值作業(yè)成本標(biāo)準(zhǔn)的確定、非增值作業(yè)成本標(biāo)準(zhǔn)的確定)、實(shí)際作業(yè)成本與標(biāo)準(zhǔn)作業(yè)成本差異分析以及作業(yè)成本控制績(jī)效評(píng)價(jià)等方面的系統(tǒng)論述,建立了基于作業(yè)成本的物流企業(yè)成本控制模型。 第五章作業(yè)成本控制模型在鐵路物流企業(yè)中的實(shí)例分析,以山東省聊城市鐵力貨運(yùn)有限公司為例,首先通過(guò)作業(yè)的建立和劃分選取線路中心為研究對(duì)象;然后通過(guò)作業(yè)分析和作業(yè)標(biāo)準(zhǔn)的確定,分別計(jì)算出預(yù)算和實(shí)際的作業(yè)成本,得出差異;最后給出利用作業(yè)成本法降低成本的措施,包括提高采購(gòu)的質(zhì)量和效率、提高驗(yàn)收作業(yè)成本的利用率、通過(guò)效率化的配送來(lái)降低物流成本等。 第六章結(jié)論與建議,給出了應(yīng)用作業(yè)成本控制模型的結(jié)論及相關(guān)建議。 由于作業(yè)成本法在中國(guó)的發(fā)展時(shí)間不長(zhǎng),實(shí)際應(yīng)用的企業(yè)更是少之甚少,加上企業(yè)對(duì)這一方法的認(rèn)識(shí)和實(shí)踐不夠,本研究的難度較大。在把握基于作業(yè)成本法的成本控制模型的科學(xué)性與實(shí)用性的基礎(chǔ)上,還應(yīng)重視它的局限性,更加科學(xué)有效地利用這一方法為企業(yè)成本控制服務(wù)。
[Abstract]:With the sustained and stable growth of the national economy, China's modern logistics industry has developed rapidly, logistics industry has become one of the pillar industries of the national economy, strengthening its cost management has become the top priority of logistics management. Cost can not be revealed, and the waste of cost is serious, which directly affects the economic benefits of enterprises. Therefore, strengthening the management and control of logistics costs is of great significance to enterprises to reduce costs, gain competitive advantages and improve economic benefits.
The full text is divided into six chapters.
The first chapter is the introduction, which introduces the application of Activity-Based Costing in logistics enterprise cost management at home and abroad, the research purpose and significance, the research ideas and methods and possible innovations.
The second chapter introduces the basic theory of activity-based costing, introduces the related theories, principles and contents of activity-based costing, such as resources, activities, cost drivers, and so on. Through the analysis and comparison of activity-based costing and traditional costing methods, it shows that activity-based costing can meet the cost control of enterprises with high indirect costs and diversified logistics services. The advantage of it.
In the third chapter, the application of Activity-Based Costing in logistics enterprises is analyzed, and the application of Activity-Based Costing in logistics enterprise cost management is introduced. Based on the analysis of logistics, logistics cost, logistics enterprise cost composition and logistics enterprise cost behavior, the necessity and feasibility of the application of Activity-Based Costing in logistics enterprise cost control are summarized.
Chapter IV Establishment of Activity-based Cost Control Model for Logistics Enterprises, Through Activity-based Analysis of Logistics Enterprises, Including Establishment of Activity Centers, Classification and Classification of Activities, Analysis of Activity-based Cost Behavior, Determination of Activity-based Standards (including Determination of Value-added Activity-based Cost Standards, Determination of Non-Value-added Activity-based Cost Based on the analysis of the differences and the performance evaluation of activity-based cost control, the cost control model of logistics enterprises is established.
The fifth chapter is the case analysis of the activity-based cost control model in the railway logistics enterprises. Taking Liaocheng Railway Freight Transport Co., Ltd. of Shandong Province as an example, this paper firstly chooses the line center as the research object through the establishment and division of the operation, then calculates the budget and the actual operation cost respectively through the operation analysis and the determination of the operation standard, and obtains the difference. Finally, the paper gives the measures to reduce the cost by using activity-based costing, including improving the quality and efficiency of purchasing, improving the utilization rate of acceptance activity cost, and reducing the logistics cost through efficient distribution.
The sixth chapter is the conclusion and suggestion, and gives the conclusions and suggestions on the application of activity-based costing control model.
Because the activity-based costing method has not been developed for a long time in China, and the practical application of the enterprise is even less, and the enterprise's understanding and practice of this method is not enough, this study is more difficult. On the basis of grasping the scientificity and practicability of the cost control model based on activity-based costing method, we should also pay attention to its limitations and be more scientific. Effective use of this method for cost control of enterprises.
【學(xué)位授予單位】：西北農(nóng)林科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F275.3

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 段瓊;;關(guān)于企業(yè)物流成本控制的對(duì)策研究[J];價(jià)值工程;2012年05期

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本文編號(hào)：2240578