作业成本法在物流企业成本管理中的应用-以AK公司为例(硕士)(论文35000字)
摘要
第三方物流是在二十世纪90年代正式进入中国，到目前为止，已经达到比较稳定的发展状态。国内多数物流已经开始转型，抛开以前单一化、大批量的服务模式，形成多样化、特色化的服务模式。物流产业在我国的国民经济发展中扮演着相当关键的角色。可是，物流产业在国内的起步晚、起点低，所以在成本管理方面，第三方物流还有许多缺陷，主要表现为：成本核算方法不够先进、成本控制不够全面、成本管理理念不够创新等。很多物流企业已经有了变革成本管理制度的想法，可是，在企业的实际经营管理过程中依然使用着陈旧的成本核算方法和手段，这将不利于成本信息的反馈，无法将物流企业的成本情况及时呈现给管理者，让管理者以此作为决策制定的依据。由此看来，作业成本法是目前国内物流企业进行成本管理的较理想选择，作业成本法可以系统地对物流服务价格进行理论评估，给企业的决策制定奠定基础；在物流企业内部宣传成本管理的重要性，尤其关注资源的利用和经营作业的进行过程；将作业划分为增值型和非增值型，重新设计物流作业的流程。在物流企业的作业完成过程中运用作业成本法，可以让每个作业层面都嵌入成本管理，有效地控制每个作业环节的成本，开发全新的成本核算方法，提高成本计算数据的真实性，增加企业产销决策的合理性，提高企业的行业竞争力。
在物流企业中运用作业成本法来实现成本管理是本文的主要研究内容，首先，分析国内外物流企业的成本管理模式，了解物流相关的理论知识，之后，以作业成本法为理论基础，对国内物流企业进行深入研究，讨论它们对作业成本法的适应性和可接受性，将作业成本法实际运用到物流企业，构建有效的成本控制机制，同时，以AK公司为例，研究它们的成本控制过程，找到作业成本控制的优越性，倡导国内企业合理利用作业成本法进行成本控制，最后，针对物流企业，提出一些有效应用作业成本法的建议。本文针对性研究得到的经验和理论依据必将有利于国内物流企业的成本管理和控制。
关键字：物流企业，成本管理，作业成本法
ABSTRACT
Third-party logistics entered China on the 1990s .As so far, it has reached a relatively stable development of the state. Most of the domestic logistics has begun the transition, they set aside the previous single, large-volume service model, and then form the diversified characteristics of the service model. Logistics industry plays a very critical role in the development of our national economy. However, the logistics industry in China started late and has low starting point, so there are many shortcomings in cost management of third party logistics, as follows: cost accounting method is not advanced enough overall cost control, cost management philosophy is not enough innovation. Many companies have had the idea of logistics cost management system change, but in the actual management of enterprises are still using the old cost accounting methods and means, it will not help the feedback cost information, the cost of logistics enterprises can not be the case timely presented to the managers, so that managers as a basis for decision making. From this, the operating cost method is currently the ideal choice of logistics enterprises, activity-based costing can systematically evaluate the theoretical price of logistics services, to lay the foundation for decision-making enterprise; in physical internal propaganda Cost Management importance, especially needs to focus resources utilization and management of operations ; the job is divided into value-added and non-value-added, redesigning logistics operations to complete the process. Used business operations to complete the process of activity-based costing, so that each job level is embedded cost management, effective control of costs per operating procedures, the development of new cost accounting methods to improve costing authenticity of the data, increase business rationality and marketing decisions, and improving the competitiveness of the industry.
Used the operating cost method to achieve cost management in logistics enterprises is the main contents of this paper, first, analyze cost management in domestic and international logistics enterprise , understand theoretical knowledge related logistics, then put the operating cost method as the theoretical basis and study the domestic logistics enterprises , discuss their suitability for costing and acceptability, use the operating cost method in logistics enterprises to build effective cost control mechanisms, and to AK's case, find the process and advantages of cost control, and finally, for logistics companies, some suggestions for the effective application of activity-based costing is necessary. Empirical and theoretical basis for targeted research obtained in this paper will be conducive to domestic logistics cost management and control.
Key Words: Logistics Companies, Cost Management, Activity-based Costing
目录
第一章 引言 3
1.1 研究背景和意义 3
1.2 国内外文献综述 4
1.3 研究内容与基本结构 7
1.4 研究方法 7
第二章 物流及物流企业概述 8
2.1 物流企业 8
2.2 物流成本的相关理论 8
2.2.1 物流成本的概念及特点 8
2.2.2 物流成本的构成 10
2.3物流企业成本管理现状分析 10
2.4 存在的主要问题及其原因 12
第三章 作业成本法的基本概念体系 14
3.1 作业成本法的基本原理 14
3.2 作业成本法的组成要素 15
3.3作业成本法与传统成本计算方法的比较 16
3.4 作业成本法应用于物流企业的一般核算程序 19
第四章 作业成本法在物流企业的应用 22
4.1 作业成本法在物流成本管理中的必要性分析 22
4.2 物流企业实施作业成本法的可行性分析 23
4.3 作业成本法下企业成本控制模型的建立 25
4.3.1 物流企业成本控制体系的构成 25
4.3.2 作业成本控制模型的过程分析 25
第五章 案例分析 28
5.1案例背景 28
5.1.1 案例描述 28
5.1.2应用作业成本法需要考虑的因素 28
5.1.3 项目简化和假设 29
5.2 作业成本法下物流成本的核算过程 29
5.2.1 分析确定作业 29
5.2.2 采用作业成本法核算成本 31
5.2.3与传统成本法核算结果的比较分析 37
5.3.1增值与非增值作业分析 38
5.3.2作业成本标准的确定 38
5.3.3作业成本差异的计算与分析 39
5.3.4 AK公司物流成本作业成本计算法的评价 42
5.3.5控制措施 44
第六章 结论 44
参考文献 45
致 谢 48 |
