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论文编号：	10494
作者编号：	2120163225
上传时间：	2018/12/6 17:41:17
中文题目：	X单位基于作业成本法的后勤成本控制研究
英文题目：	Research on X Unit Logistics Cost Control Based on Activity-Based Costing
指导老师：	周宝源
中文关键字：	后勤成本；作业成本法；成本控制
英文关键字：	logistics cost；activity-based costing；cost control
中文摘要：	后勤服务保障机关单位正常运行，是机关单位不可或缺的一部分。目前,机关单位后勤服务重服务质量，轻成本控制，缺乏对后勤成本的进一步关注与控制。为进一步提高财政资金的使用效率，以最低的成本获取更优质的后勤服务，进行合理的后勤服务成本控制，有效降低后勤成本十分必要。后勤服务涉及机关方方面面，后勤成本构成项目多，运用的传统的会计核算方法核算的后勤成本缺乏准确性，不利于后勤成本控制。作业成本法作为一种新的成本核算和成本控制方法，可以弥补传统成本核算方法的不足，为后勤成本控制提供新的思路。 本文将作业成本法理念引入机关单位后勤成本控制中，选取X单位的后勤服务为研究对象，采用文献研究和数据分析法相结合的研究方法，对该案例单位后勤成本控制进行研究。将作业成本法应用到X单位的后勤成本控制的全过程，以期研究出以作业成本法为基础的机关单位后勤成本控制方法。由于机关单位后勤业务核算成本，只涉及费用支出。因此，本文中的后勤成本控制均为费用控制的概念。 本文主要研究内容如下：首先，介绍本文的研究背景和意义，阐述利用作业成本法对后勤成本进行有效的成本控制，不仅能够提供客观真实成本信息，还能够提高财政资金的使用效率，符合建设节约型机关的要求。并回顾国内外关于作业成本法和后勤成本控制研究现状。其次，介绍了作业成本法、预算控制等相应研究理论，为后文对X单位引入作业成本法进行成本核算，进行后勤成本控制提供理论层面上的理论支持。然后，介绍后勤成本控制现状，具体分析X单位后勤成本控制中存在的问题，发现存在间接成本分配标准单一、后勤责任成本不清、后勤预算未细化和未做到成本差异分析四个主要问题，并寻找产生问题的原因。最后，提出基于作业成本法的后勤服务成本控制体系，描述具体的成本控制实施过程和预期实施效果，并立足X单位的现实情况提出实施后勤成本控制相关的建议。 本文希望通过为X单位构建的基于作业成本法的成本控制体系，为案例单位和其他单位的后勤成本控制，降低后勤成本提供借鉴。 关键词：后勤成本；作业成本法；成本控制
英文摘要：	The agency's logistics service support unit is an indispensable part of the government. At present, the logistics service of the government agencies emphasizes the quality of service, neglects cost control, and lacks further attention and control over logistics costs. In order to further improve the efficiency of the use of financial funds, it is necessary to effectively reduce logistics costs and obtain better logistics services at the lowest cost. The logistics service involves all aspects of the organization, and the logistics cost constitutes many projects. The logistics cost which is calculated by traditional accounting method, is lack of accuracy. The traditional accounting method is not conducive to logistics cost control. As a new cost accounting and cost control method, activity-based costing can make up for the shortcomings of traditional costing methods and provide new ideas for logistics cost control. This paper introduces the concept of activity-based costing into the logistics cost control of the organization, selects the logistics service of the X unit as the research object, and uses literature research method and data analysis method to study the logistics cost control of the case unit. The activity-based costing method is applied to the whole process of logistics cost control of the X unit, in order to study the logistics cost control method of the agency unit based on the activity-based costing method. The case only involves expenses ,the accounting cost are not involved . Therefore, the logistics costs in this paper are the concept of expenses. The main contents of this thesis are as follows: Firstly, the research background and significance of this paper are introduced. The effective cost control of logistics cost by using the activity-based costing method can not only provide objective and real cost information, but also improve the efficiency of using financial funds and meet construction savings. And review the current research status of activity-based costing and logistics cost control at home and abroad. Secondly, it introduces the corresponding research theories such as activity-based costing and cost control, to provide theoretical support for the cost accounting of the X-unit and the logistics cost control. Then, it introduces the status quo of logistics cost control, analyzes the problems existing in the logistics control of X unit. There are four main problems, single indirect cost allocation standard, difficult to divide responsibility cost, budget not refined and lack of difference analysis. It also explores the causes of the problems. Finally, it proposes　a logistics service cost control system based on activity-based costing. The specific cost control implementation process and expected implementation effects are described. Based on the reality of the X unit, it proposes recommendations for implementing logistics cost control. This paper provides X unit a logistics cost-based control system based on activity-based costing. The paper hopes to provide a　reference for case unit and other units to reduce logistics costs. Key Words: logistics cost；activity-based costing；cost control
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