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论文编号：	10534
作者编号：	2120163221
上传时间：	2018/12/6 20:49:49
中文题目：	作业成本法在F物流公司的应用研究
英文题目：	Research on Application of Activity-based Costing in F Logistics Company
指导老师：	刘志远
中文关键字：	第三方物流；物流成本；作业成本法
英文关键字：	Third-Party logistics; Logistics costs; Activity-based costing
中文摘要：	随着经济全球化的发展，我国第三方物流业得到了快速的发展，出现了大批提供专业化物流服务现代化物流企业，其提供的服务内容从早期的运输及仓储单一服务逐渐过渡到提供运输包装、仓储、配送以及物流方案设计的个性化服务。同时，第三方物流企业的成本也逐渐显现出间接成本占比较高的特点，使得物流服务成本核算存在一定的困难。如何做好物流服务成本核算，进而有效地降低物流服务成本、增加企业经济效益是摆在第三方物流企业面前的重要问题。传统的成本核算方法的单一分配标准无法准确的反映产品的所有成本耗费，已不能满足现代物流企业成本管理的要求。上世纪90年代开始在西方被广泛研究和应用的一种全新的成本计算方法——作业成本法，在很多方面弥补了传统成本核算的缺陷，将产品成本还原到作业层次，清晰体现了产品成本的产生源头，进而为成本的管理和控制提供新的思路，为经营和决策提供更有价值的信息。本文针对第三方物流企业的服务成本管理问题展开研究，结合第三方物流企业的特点，构建了适用于案例公司的作业成本模型，以期改善案例公司的成本管理状况。 本文以案例研究为主，将定性与定量相结合进行研究分析。首先，介绍了第三方物流企业的成本构成以及成本特点、作业成本法理论及计算原理；其次，在分析了F物流公司经营及管理现状以及存在的问题的基础上，论述了在F物流公司应用作业成本法进行物流服务成本核算的必要性与可行性；最后，构建适用于F物流公司的作业成本核算模型，并将模型运用于实际发生的物流服务业务中，将成本核算结果与传统成本核算进行比较，进而说明在F物流公司的成本核算中引入作业成本法，能够为公司提供更加准确、真实的成本信息，使得F物流公司能够在此基础上做出正确的决策。
英文摘要：	With the development of economic globalization, China's third-party logistics industry has developed rapidly, and a large number of professional modern logistics enterprises have emerged, and the services provided by them have gradually enriched. At the same time, the cost of third-party logistics enterprises also has the characteristics of relatively high indirect costs, which makes the logistics service cost accounting have certain difficulties. How to do a good job in logistics service cost accounting, and thus effectively reduce the cost of logistics services and increase the economic benefits of enterprises is an important issue facing third-party logistics companies. The single allocation standard of the traditional cost accounting method can not accurately reflect all the cost of the product, and can not meet the requirements of modern logistics enterprise cost management. In the 1990s, a new cost calculation method, the activity-based costing method, which was widely studied and applied in the West, compensated for the defects of traditional cost accounting in many aspects, and restored the product cost to the operation level, clearly reflecting the product cost. The source of production, which provides new ideas for cost management and control, and provides more valuable information for operations and decision-making. Based on the characteristics of third-party logistics enterprises, this paper studies the service cost accounting of third-party logistics enterprises, and constructs an activity-based cost model for case companies, in order to improve the cost management of case companies. This paper focuses on case studies and combines qualitative and quantitative research and analysis. Firstly, the cost composition of the third-party logistics enterprise, the concept of the activity-based costing method and the calculation principle are introduced. Secondly, on the basis of analyzing the current situation and problems of F logistics company's operation and management, discusses the necessity and feasibility of applying the operation cost method to F logistics company's logistics service cost accounting.; Finally, construct the activity cost accounting model applicable to F logistics company, and apply the model to the actual logistics service business, compare the cost accounting result with the traditional cost accounting. Furthermore, the introduction of the activity-based costing method in F-logistics' cost accounting can provide the company with more accurate and realistic cost information, enabling F-logistics to make correct decisions on this basis.
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