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摘要随着经济环境的变化，物流成为获取利润的“第三源泉”，物流对社会发展的重要性愈来愈被更多的人关注，物流逐步成为企业界投资的热点，物流企业成本核算管理更是其发展的核心问题，如何通过对物流成本的系统化管理控制,不断降低成本，是企业物流管理最根本的任务。作业成本法是一种将成本的计算与成本管理结合为一体的先进的成本核算方法，旨在弥补传统成本管理会计的缺陷，努力提供及时、准确、相关的成本信息的新型成本会计方法。本课题主要以作业成本法为研究对象，以物流企业成本管理为研究背景，通过对物流成本核算现状和作业成本法基本原理的概述，分析利用作业成本法对物流企业成本管理进行控制的过程，提出物流企业运用作业成本法的具体方法，并通过案例实证研究表明作业成本法的优越性，阐述了作业成本法运用于物流企业成本管理中的实际意义。10115
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关键词 作业成本法 物流 成本管理 毕 业 论 文 外 文 摘 要
Title The application of activity-based costing system
in logistics enterprise cost management
Abstract
With the change of the economic environment, logistics becomes the third source to get profits. The importance of logistics to the social development is increasingly concerned by more people; Logistics gradually becomes the hot spot of the business investment. The core issues of development is logistics enterprise cost management. How to cut "logistics tip" effect, continuously reduce cost, through the logistics cost of systematic management control, is the most fundamental task to the enterprise logistics management .Activity-based costing is an advanced cost accounting methods combined the calculation with the management of the cost. A new cost accounting method that designed to compensate for the defects of the traditional cost management and accounting, provide timely, accurate, relevant cost information. This topic mainly by the activity-based costing system as the study object, the logistics cost management of enterprises as the research background, based on the state of logistics cost accounting status and ABC, analyze the impact of activity-based costing in logistics enterprise cost management control process, put forward the inevitability and superiority of an enterprise to apply the activity-based costing system, and come up with the superiority of ABC by the case and put forward the significance of ABC in logistics enterprise cost management.
Keywords activity-based costing system logistics cost management
目次
1 绪论 1
1.1 研究背景与意义 1
1.2 本文主要研究内容和研究方法 2
2 国内外研究现状 4
2.1 物流企业成本管理研究综述 4
2.2 作业成本法研究综述 4
2.3 作业成本法在物流企业成本管理中的运用研究综述 5
3 我国物流企业及其成本管理现状分析 7
3.1 物流概念及物流成本构成 7
3.2 我国物流企业成本管理现状 7
4 作业成本法的基本原理 12
4.1 作业成本法的概念 12
4.2 作业成本法与传统成本法的区别 13
5 作业成本法在物流企业中的具体应用方法 15
5.1 物流作业成本核算思路 15
5.2 增设物流成本会计科目 16
5.3 控制物流成本的具体措施 16
6 作业成本法计算物流成本的案例分析 17