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论文编号：	11545
作者编号：	2120172957
上传时间：	2020/4/15 18:40:47
中文题目：	A快递公司作业成本法应用研究
英文题目：	Research on Application of Activity Based Costing in A Express Company
指导老师：	张晓农
中文关键字：	快递企业；作业成本法；成本核算
英文关键字：	Express Company；Activity-Based Costing；Cost Accounting
中文摘要：	近年来电子商务在我国得到了飞速的发展，快递企业也应运而生，如同雨后春笋一般实现数量与规模的巨大增长。快递行业的出现与发展极大地便利了人们的生活，快递行业与人们的生活日益贴近，快递服务的种类也日趋多样化、个性化。尽管如此，我们仍旧需要客观地看待我国快递行业的发展现状，不能被眼前的巨大增长所迷惑。我们不难发现，我国快递企业的总体特点是企业规模庞大，但业务运行成本高，运行效率低下。当前我国大多数快递企业成本核算依旧是应用传统的成本法，传统成本法下无法准确地分配间接成本。然而，快递行业恰恰是间接成本占比极高的行业，传统成本法不能准确地分配间接成本势必会导致最终产品成本信息的失真，严重影响企业做出合理的经营管理决策，无法完全适应现在快递企业的业务特点和当今快递行业激烈的竞争环境。因此，快递行业发展面临的当务之急便是变革当前的传统成本法，努力寻求一种新的、更加准确的成本核算方式。基于快递行业间接成本较高的特点，作业成本法可以准确地分配间接成本，还能够有效识别出增值与非增值作业，优化资源配置，可以充分满足快递行业的发展需要。 本文首先明确了研究作业成本法在快递公司中应用的背景和意义，并采用文献综述法回顾了国内外学者在这一领域的相关研究成果，介绍了作业成本法的概念、原理、实施步骤等；继而，引入A快递公司的现行成本核算方式，以及其存在的问题；接下来，结合A快递公司的业务特点，为其建立了新的作业成本法核算体系，通过合理地划分作业，确定成本动因，最终计算出A公司三种快递产品的实际成本；通过对比应用作业成本法核算得出的快递产品的成本信息与传统成本法下产品成本信息，本文发现在产品定价、经营管理决策、绩效评价等几个方面，作业成本法能够为企业来带来信息优势。有效地利用作业成本法带来的信息优势，可以帮助企业在激烈的竞争中寻找到新的利润增长点，增强核心竞争力。最后，本文立足于A公司内部经营管理现状，针对实施作业成本法可能会出现的阻力，提出了四点对应的解决建议，帮助A公司更加顺畅地推进作业成本法的应用。
英文摘要：	In recent years, e-commerce has developed rapidly in our country, and express enterprises have emerged at the right moment. Just like bamboo shoots after a spring rain, express enterprises realize huge growth of quantity and scale. The emergence and development of express industry has greatly facilitated people's lives. The express industry is increasingly close to people's lives, and the types of express service are increasingly diversified and personalized. Nevertheless, we still need to objectively look at the development status of China's express industry, which can not be confused by the huge growth in front of us. It is not difficult to find that the overall characteristics of express delivery enterprises in China are that they are large-scale enterprises, but their operation costs are high and their operation efficiency is low. At present, the cost accounting of most express enterprises in China is still based on the traditional cost method, which can not accurately distribute indirect costs. However, the express industry is the industry with high indirect cost. The inaccurate allocation of indirect cost by traditional cost method will inevitably lead to the distortion of final product cost information, seriously affect the enterprises to make reasonable management decisions, and can not fully adapt to the current business characteristics of express enterprises and the fierce competition environment in the express industry. Therefore, the urgent task facing the development of express industry is to change the current traditional cost method and strive to find a new and more accurate cost accounting method. Based on the high indirect cost of express industry, activity-based costing can accurately distribute indirect costs, effectively identify value-added and non-value-added activities, optimize resource allocation, and fully meet the development needs of express industry. Firstly, this paper clarifies the background and significance of the application of Activity-Based Costing in express companies, and reviews the relevant research results of domestic and foreign scholars in this field by using literature review method, introduces the concept, principle and implementation steps of activity-based costing, and then introduces the current cost accounting method of A express company and its existing problems; secondly, it combines with A express delivery. The company's business characteristics have established a new activity-based costing accounting system for it. By reasonably dividing the activities and determining the cost motivation, the actual costs of three express products of Company A are finally calculated. By comparing the cost information of express products calculated by activity-based costing with the cost information of products under traditional costing, this paper finds that in product pricing, operation and management decision-making. Activity-based costing (ABC) can bring information advantages to enterprises in several aspects, such as performance evaluation. Effectively utilizing the information advantages brought by activity-based costing can help enterprises find new profit growth points and enhance their core competitiveness in the fierce competition. Finally, based on the current situation of internal operation and management of Company A, this paper puts forward four corresponding solutions to the possible obstacles to the implementation of activity-based costing, which can help Company A more smoothly promote the application of activity-based costing.
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