联系我们

论文查询结果	返回搜索

论文编号：	14822
作者编号：	2120223722
上传时间：	2024/6/17 10:49:34
中文题目：	作业成本法在W电商公司物流成本核算中的应用研究
英文题目：	Research on the application of activity costing method in logistics cost accounting of W e-commerce company
指导老师：	李元
中文关键字：	作业成本法；电商公司；物流成本核算
英文关键字：	Cost Accounting Method; E-commerce Company; Logistics Cost Calculation
中文摘要：	我国经济发展水平正迅速追赶发达国家，展现出令人振奋的前景，这得益于改革开放持续深化，数字科技水平不断发展。随着数字化时代的来临，实体经济与数字经济深度融合，电子商务成为引领经济发展的新引擎。目前，我国的电子商务市场规模持续扩大，促进了消费升级和产业结构优化，为我国经济增长注入强劲动力。物流作为电子商务企业经营活动中，连接销售方和消费者的关键环节。近年来，政府出台了一系列政策措施，强化电子商务市场规范化和可持续发展，推动数字经济蓬勃发展，电商企业纷纷相应政府号召，关注物流成本核算。作业成本法在物流核算中的应用为提升效率、降低成本提供了新的思路和方法。 本文以W电商公司物流模块成本核算为案例，围绕现代作业成本核算方法在电商物流领域的重要性展开，并得出结论：目前W公司的物流成本核算现状存在一定的问题，导致成本信息失真，对公司未来的可持续发展造成不利影响。而作业成本法能更准确地分配资源到成本中，提高成本核算的合理性，适用于W电商公司以及同类型企业的物流成本核算。 通过探讨作业成本法在W电商公司物流成本核算中的具体应用，本文为电商物流领域的成本核算实践提供了新的思路和方法。引入作业成本法可以为电商企业的物流作业提供更精准的成本控制，优化物流产业链，提高整体成本控制水平，从而提升竞争力和盈利能力。本研究的创新点在于通过案例分析的方式在W电商公司物流作业成本核算体系中引入作业成本法，对物流成本核算的相关问题进行研究，为管理者提出更为准确的信息，并对基于传统方法的成本控制与基于作业成本法的成本控制进行了对比分析，为W电商企业在物流领域的未来成本核算方案设计及实施，提供了宝贵的参考和指导。
英文摘要：	China's economic growth, fueled by reform, opening-up, and digital technology, is rapidly approaching developed nations' levels. In the digital era, the real and digital economies are merging, with e-commerce driving economic development. China's expanding e-commerce market boosts consumption and industrial structure, vitalizing economic growth. Logistics connects e-commerce sellers and buyers. Responding to government policies promoting e-commerce standardization, enterprises are focusing on logistics costing. Activity-Based Costing (ABC) offers new efficiency and cost-reduction strategies in logistics. This article studies W e-commerce company's logistics costing, emphasizing the importance of modern activity-based costing in e-commerce logistics. We find that W company's current logistics costing has issues, leading to inaccurate cost information and hindering sustainable development. ABC more precisely allocates resources and costs, making it ideal for W and similar e-commerce logistics costing. Exploring ABC's application in W's logistics costing provides new insights for the e-commerce logistics field. ABC enables precise logistics cost control, optimizes the logistics chain, and elevates overall cost management, thereby boosting competitiveness and profitability. This study's novelty is integrating ABC into W's logistics costing, comparing it to traditional methods, and offering managers more accurate information. This provides valuable insights for W's future logistics costing design and implementation.
查看全文：	预览  下载(下载需要进行登录)