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论文编号：	15282
作者编号：	2120223775
上传时间：	2025/3/12 20:25:45
中文题目：	目标作业成本管理在W物流公司的应用研究
英文题目：	Application research of target activity-based cost management in W Logistics Company
指导老师：	刘志远
中文关键字：	物流企业；成本核算与管理；目标作业成本管理 I
英文关键字：	logistics enterprises; cost accounting and management; target activity-based cost management
中文摘要：	物流产业不仅是国民经济发展的基石，还具备战略性和引领性特征，为其 他产业的协同发展提供了重要支撑。据中国物流与采购联合会的权威发布，我 国物流领域的总开支呈逐年上升趋势，至 2016 年，我国已超越美国，跃居世界 物流市场规模之首，这一成就凸显了我国社会经济活动中对物流服务的巨大需 求。尽管如此，我国物流行业当前仍面临着一系列挑战，包括准入标准较低、 服务内容高度相似、以及行业整合度不足等问题。特别是受到“三通一达”等快递 公司快速发展的冲击，中大型物流企业原本依赖的 B2C（托运方为商家，收运 方为个人）小件市场严重萎缩，迫使这些企业不得不调整战略，将业务重心转 向 B2B（托运方和收运方均为商家）市场。在此情况下，此类中大型物流企业 所采用的传统粗放型管理模式已难以匹配业务转型与发展的新要求。尽管众多 企业已觉察到这一困境，但传统管理模式的固有惯性依然显著，导致成本管理 与核算手段仍局限于单次运输、单一线路等孤立成本单元，缺乏必要的全面覆 盖与灵活性，而且依其核算的数据无法精确反映成本的真实状况，也无法为企 业高层提供有效的成本管控与决策支持信息。鉴于此，企业亟需引入一种更为 先进、适应性更强的成本管理策略。 目标作业成本法作为一种融合了目标成本 法与作业成本法精髓的新型成本管理方法，兼具两者的优势，能够为中型物流 企业的成本管理实践提供理论指引与实际操作框架。然而， 目前该方法在这类 企业中的实际应用尚处于初步探索阶段，因此，对其进行更为深入的探究显得 尤为重要。 本文围绕案例公司的运营实践与成本管理现状，详细剖析了目标作业成本 法在中大型物流企业中的具体应用及实施状况，验证了目标作业成本法在物流 行业中应用的可行性与实际效能。该成本管理方法不仅能够促使成本管理人员 的管理理念发生积极转变，提升其目标规划的前瞻性和导向性。而且有助于企 业实现精确的成本控制，不断优化物流作业流程，提升整体管理水平，增强其 在市场中的竞争活力。这使得企业能够更加顺畅地适应业务调整后的管理新要 求，从而进一步推动企业经济效益的增长。
英文摘要：	The logistics industry is not only the cornerstone of national economic development but also possesses strategic and leading characteristics, providing important support for the coordinated development of other industries. China's logistics sector expenditures rise annually and by 2016, it surpassed the US as the largest logistics market, highlighting huge demand. However, the industry faces challenges like low entry standards, similar services, and poor integration. The rapid growth of express delivery firms like 3T1D Express ( a colloquial term referring to several major express companies in China) has shrunk the B2C (Business-to-Consumer, where the shipper is a merchant and the recipient is an individual ) small package market, forcing medium and large logistics enterprises to shift to the B2B (Business-to-Business, where both shipper and recipient are merchants)market. Traditional management models are struggling to meet new business demands, with cost management limited to isolated units. This lack of comprehensive coverage and flexibility fails to reflect true costs or provide effective control and decision-making support. Thus, enterprises need advanced cost management strategies like Target Activity-Based Costing (TABC), which combines target and activity-based costing. However, its practical application is still exploratory. This article delves into the specific application and implementation status of the Target Activity-Based Costing (TABC) method in medium to large-sized logistics enterprises, based on the operational practices and current cost management situation of the case company. It verifies the feasibility and practical effectiveness of TABC in the logistics industry. This cost management approach not only prompts positive changes in the management philosophy of cost managers, enhancing the forward-looking and guiding nature of their target planning, but also aids enterprises in achieving precise cost control, continuously optimizing logistics processes, improving overall management levels, and enhancing their competitive vitality in the market. This enables enterprises to more smoothly adapt to the new management requirements following business adjustments, thereby further promoting the growth of their economic benefits.
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