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论文编号：	3891
作者编号：	2120092676
上传时间：	2011/12/2 9:42:34
中文题目：	基于作业成本法的天津宏 大公司物流成本控制研究
英文题目：	Logistics Cost Control in Tianjin Hongda Company Based on Activity-Based Costing
指导老师：	李莉
中文关键字：	物流成本，作业成本法，成本控制，宏大公司
英文关键字：	Logistics Cost, Activity-Based Costing, Cost Control,Hongda Company
中文摘要：	随着全球经济一体化的发展，市场竞争不断加剧，物流对个人、企业乃至整个社会的重要作用日益增强，加强物流管理、控制物流成本也得到了越来越广泛的重视。由于我国现代物流管理的理论研究和实践起步较晚，企业重视生产和销售、忽视物流管理、企业物流成本过高的现象较为普遍，所以，如何加强物流成本控制、降低物流成本，已经成为目前企业物流管理面临的重要课题。作为成本管理的一部分，成本控制能够为保证实现成本计划，根据计划成本目标，在成本的发生和形成过程中施加影响。而物流成本控制则是企业在物流活动中,依据物流成本标准，对实际发生的物流成本进行严格地审核，发现浪费，进而采取不断降低物流成本的措施，实现预定的物流成本目标。 作业成本法是一种物流成本控制的重要方法，它通过对作业成本的计量以及对其进行有效控制，来弥补在以往以交易或数量为基础的成本体系中的间接成本分配不准确和责任模糊不清的缺陷，从而为成本管理提供及时、准确、有效的成本信息。天津宏大纺织机械有限公司一直按照经纬集团总部财务要求，严格做好会计核算工作，建立了成本考核制度，并编制成本费用计划。公司在物流成本核算、预算与控制、物流技术与设备、物流活动管理等方面形成了成本控制的特点，但是在供应链管理、管理体制、作业计划、信息共享等方面存在着许多问题，需要进一步完善。依据经济性、可行性、可控性、合理性等原则，引入作业成本法对宏大进行物流成本控制，形成包括成本核算范围、会计期间、作业设计、资源设计、成本对象、分配路径等内容的改进方案。其中，主要抓好分析和确定各层级的物流作业、确定相关资源费用项目等关键环节，并做好业务流程、运输成本控制和库存成本控制等方面的流程改进。在改进方案的实施中，针对出现的问题，在内部控制制度、物流目标成本事前控制、物流成本控制绩效考核与评价体系、持续改进等方面建立完善的保障措施。同时，公司还应进一步加强物流中心建设，完善信息系统建设，强化物流管理的计划、执行、管理和监督活动。
英文摘要：	With the development of global economy integration and growing market competition, the function of logistics has become increasingly more and more important to individuals, enterprises and even the whole society, so more and more attention has been widely paid on strengthening logistics management and controlling logistics cost. The theoretical research and practice of the modern logistics management in China started relatively late, and the phenomena that production and sale emphasis, logistics management ignorance and high logistics cost in enterprises is common, so how to strengthen logistics cost control and reduce logistics cost have become an important issue facing the enterprises logistics management now. Cost control, as a part of cost management, could exert an influence on ensuring cost plan realization, according to the planned cost target, during the occurrence and formation of cost. Logistics cost control is to verify actual cost strictly for reducing waste and realizing scheduled logistics cost target by reducing logistics cost continuously in the logistics activities according to the logistics cost standard. Activity-Based Costing is an important method to control logistics cost. Through measuring and controlling activity cost efficiently, this method could remedy the defect on inaccurate allocation of indirect cost and obscure responsibilities in the past cost system which based on trade or quantity. Consequently, timely, accurate and efficient cost information could be provided to cost management. Strict accounting work, cost assessment system and cost expense plan, were made by Tianjin Hongda Textile Machinery Co., ltd to meet the financial requirements of Jingwei Group headquarters. The characteristic of cost control is formed in the company in logistics cost accounting, budget and control, logistics technology and equipment and logistics activities management, but many existent problems need be further improved in supply chain management, management system, activity scheduling and information share. According to the principle of economical, feasibility, controllability and reasonable, Activity-Based Costing was introduced to Hongda for logistics cost control and formation of improved scheme in cost accounting scope, accounting period, activity design, resource design, cost object and allocation routes. In addition, we concentrate on the key step such as analysis and confirmation of logistics operation at all levels and the relevant resource expense project confirmation, at the same time, process improvement should be made in business process, transport cost control and inventory cost control. During improved scheme implementation, perfect safeguard measures to arisen problems were established in internal control system, logistic target cost feed forward control, logistics cost control performance and evaluation system and continuous improvement. Moreover, the company should further strengthen logistics centre construction, consummate information system construction and strengthen the plan, implementation, management and supervision of logistics management.
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