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论文编号：	4429
作者编号：	2220100523
上传时间：	2012/6/8 17:18:24
中文题目：	基于作业成本法的我国港口物流企业成本控制研究——以ZH公司为例
英文题目：	The cost control of port-logistics company in china which base on ABC method—ZH company as an example
指导老师：	李莉
中文关键字：	作业成本法;港口物流;成本控制
英文关键字：	ABC;Port-logistics;Cost-Controlling
中文摘要：	随着后金融危机时代,和欧债危机的蔓延,社会经济遗留问题不断凸显,世界经济和国际贸易的受到了很大的影响,物流产业被被人们比作促进经济发展的“加速器”港口,作为社会经济发展和对外贸易的窗口,在经济发展中的地位日益凸显.港口物流,作为港口发展的必要功能和重要依托,他的发展好坏直接决定了港口经济的发展.然而现阶段,由于金融危机带来的冲击,国家采取了四万亿的刺激政策,给我国通胀带来的压力,我国港口物流企业同样面临着严峻的成本压力,地价上涨,油价上涨,道路拥挤,人工上涨等导致了这一社会经济发展的中间环节利润不断压缩,甚至很多港口物流企业已面临亏损的境地.提高港口物流企业对成本的管理与控制能力迫在眉睫,我国港口物流企业必须通过提高自身管理能力,通过有效地措施降低成本,节源开流,才能在这个严峻的市场考验下得以延续和生存. 本文以成本控制为主题,以ZH公司为研究对象,基于作业成本法相关理论,研究港口物流企业的成本控制问题,选题具有理论和现实意义. 论文在总结和回顾国内外研究文献的基础上,对成本控制理论和方法以及作业成本法的含义,原理框架和主要因素等内容进行了理论阐述.随后,在分析了我国港口物流企业经营特征与成本构成要素及特点的基础上,对港口物流企业成本控制的现状进行了分析,我国港口物流企业成本管理具有以下特征:复杂性,二律背反性,系统性,不确定性,乘数效应等特征.提出了我国港口物流企业成本控制中存在的问题:港口物流企业存在成本控制意识不强,核算方法落后;物流成本较高,效率低下;成本管理模式粗放;信息化和标准化管理程度不高等问题. 针对提出的问题,分析了港口物流企业实施作业成本法的必要性,通过作业成本法的应用,可以将复杂的物流成本简单化、明晰化;解决物流成本分摊对象问题;解决港口物流企业服务定价难问题等.为提出港口物流企业作业成本法控制方案打下基础.接着,提出了港口物流企业成本控制的设计目标和原则.目标是;1,控制成本开支,评价成本绩效,预防和制止损失浪费发生;2,针对实际成本与标准成本偏差,分析原因,确定责任,提出降低成本措施;3,识别关键客户,重点进行管理和成本控制;4,识别零散成本高利润低客户,设计行之有效的成本控制方案.原则是;系统控制,合理控制,价值链共赢,资源整合等.对港口物流企业作业成本法应用方案的设计包括了几个层面;首先,对港口物流企业作业成本模型的建立,通过建立资源库;建立作业中心成本库;分析资源动因,建立作业中心成本库;确定作业动因,将成本归集到最终成本对象;确定成本对象动因,将成本对象的成本归集到其他成本对象;最终搭建港口物流企业作业成管理的十字图标框架体系.通过成本核算体系的搭建,为后续进行成本管理奠定了基础.然后,论文引入了ABC的客户损益表,通过对客户的利润和贡献率的分析,识别关键客户,提高企业销售战略和客户维护的针对性.接着,引入,基于ABC的作业预算体系-ABB/P,这种预算体系是基于作业成本核算的基础上,对数据管理预测,建立一套成本控制目标;同时采用了动态预算的管理方法,设计企业成本预算体系.提出整合港口物流企业作业成本管理数据与企业成本战略,绩效相结合.通过对ABC成本核算,团里人员和员工团队可以通过以下行为增加股东财富:关注能够带来利润的客户,渠道和产品;解决降低价值的客户,渠道和流程;保持投资不变的同时增加能够提高收入的作业;在保持收入不变的同时降低所使用的资产;投资于收益率高于公司成本的资产.最后,提出了港口物流企业成本控制方案实施的保障措施,包括:建立配套管理会计体系;管理组织机构保障;获得高层支持;提高物流技术和信息标准化水平等. 根据方案设计,将作业成本控制应用在ZH公司的案例中.首先,介绍了ZH公司的背景和成本核算现状.公司现有的成本管理体系分析以及公司主要产品流程情况分析,从而确定了ABC管理模型的实施方案.然后,根据ABC成本数据的核算，对ABC成本预算实施方案进行了实例分析.最后,举例分析了作业成本与绩效实施方案的实例. 得出结论,ABC是适合港口物流企业成本管理的成本管理方法,ABC模型的建立为港口物流企业成本核算提供解决方案,为管理服务,与成本预算,关键客户价值分析,绩效以及成本战略相结合,为企业提供了一套完整的成本控制解决方案.但由于物流作业种类繁多,流程复杂庞大,对于作业成本法的应用是一项系统工程.由于篇幅的限制,本文不能做到对作业成本法的应用框架系统全面的搭建.实例应用也具有一定的局限性,作者希望通过本文的探讨,抛砖引玉,让更多的物流企业,公司领导能够看到作业成本法在港口物流企业的应用具有很强的契合性,和对企业成本管理带来的巨大转变.通过对作业成本法的应用,真正改善港口物流企业成本管理的质量,和为企业和社会创造更大的价值. 文章,理论与实际相结合,为港口物流企业对作业成本法的应用提供理论基础和应用实例,从而使港口物流企业成本管控更加细化和深入提供契机,进一步完善和丰富了港口物流企业成本管控的理论基础,具有一定的借鉴意义.
英文摘要：	The world economy and international trade recovering gradually, after the financial crisis, the function of the modern logistics in the social economy development are protruding, logistics industry to promote the economic development is known as the “accelerator”. Port-logistics industry rapid, sustained development for transportation hub port is it effective operation to provide guarantee can be effectively maintaining the leading position in the international competition of important rely on. But at present, port-logistics in our country faced many problems of land price rise, higher fuel prices, road crowded, and artificial higher cost of severe pressure. Port-logistics enterprise to cost management and control is imminent, port-logistics enterprise must through the cost management and lower operating costs, improve the competitiveness of enterprises. The paper took the cost control as the theme, took ZH company as the research object, based on Activity-Based Costing related theory, studied the cost control problem of port logistics enterprises, the topic had theoretical and practical significance. Based on summarizing and reviewing the literature research, the paper discussed the cost control theory and methods, the meaning, principle and main factors of Activity-Based Costing method. Then, through the analysis of port logistics enterprises’ operating characteristics and cost components and characteristics, studied the current situation of the port logistics enterprises. the port logistics enterprises’ cost management of our country has the following characteristics: complexity, contradiction, systematic, uncertainty, the multiplier effect features and so on. The paper proposed the cost control problems of our country port logistics enterprises, such as: the cost control consciousness was not strong; accounting methods were behind; The logistics cost was higher, the efficiency was low; the cost management mode was behind; the Information and standardized management level was not high, etc. According to the questions above, the paper analyzed the necessity of carring out the activity-based costing method in the port logistics enterprises. Through the activity-based costing method of application, we can simplify the complex logistics cost; solve logistics cost allocation objects; solve the service pricing problem of port logistics enterprises, etc. To make the foundation of proposing the port logistics enterprises’ cost control scheme. After that, put forward the design goals and principles of port logistics enterprises’ cost control. The goal were: 1, control cost, evaluate the performance, prevent and stop loss waste occurred; 2, in view of the actual cost and standard cost deviation, analyze the causes and determine responsibility, put forward the cost reduction measures; 3, identify key customers, with the focus on the management and the cost control; 4, identify scattered low cost highly profitable customers, design effective cost control scheme. The principle is: system control, reasonable control, value chain win-win, resource integration, etc. The application solutions of port logistics enterprises’ activity-based costing method included several levels: First of all, through the establishment of the resource pool, established the port logistics enterprises’ activity-based costing model; Established activity-based costing pools; Analyzed reasons of resources, establish the activity-based costing center; Ensured work motivation, took cost to a final deal cost object; Identified cost object reason, made the cost to other objects deal cost object; Eventually built port logistics enterprise operation into the cross of the management framework system icon. Through the construction of the cost accounting system, for the subsequent cost management laid a foundation. Then, the paper introduced the ABC customers the profit and loss statement of profit and of customers through the contribution rate of analysis, identified key customers, improved enterprise sales strategy and customer maintenance targeted. Then, introducing, based on ABC budget system-ABB/P, the budget system was based on cost accounting work, on the basis of data management forecast, and a set of cost control target; At the same time by dynamic budget management method, designed enterprise cost budget system. Put forward port logistics enterprise integrating operations cost management data and enterprise cost strategy, combining performance. Through the ABC cost accounting, staff and the employees in the team through the following behavior can increase shareholders' wealth: attention can bring profits customers, channel and products; Solved the customers, channel and process which wound lower value; Keep the same investment , increased the work which could raise the income as well; Keep the profit constant ,reduce assets that used as well. Invested in the assets that income higher than the cost. At last, the paper proposed the implementation of the security measures of port logistics enterprises’ cost control scheme, including: corresponding management accounting system; Management organization guarantee; Gained support of manager; Improved logistics technology and information standardization level etc. According to the scheme design, made the work cost control applying in the case of ZH company. First of all, introduced the ZH company background and cost accounting status. The company existing cost management system analysis and company main product process analysis, so as to determine the ABC management model of the implementation of the scheme. Then, according to the data of the ABC cost accounting, analyzed the cost budget of ABC plan. Finally, the paper illustrated activity-based costing and performance plan examples. Conclusion, ABC is suitable for port logistics enterprise cost management cost management methods, ABC model for port logistics enterprise cost accounting to provide solutions, for management services, and cost budget, key customer value analysis, performance and cost of the strategy, combining for enterprises to provide a complete set of cost control solutions. But because the logistics operations sort is various, process complex huge, for assignment cost method of application is a system engineering. Owing to space constraints, this paper can't do homework cost method for the application of the system construction of the overall framework. An application example also has certain limitations, the author hopes that through this paper discussed, author, let more logistics enterprise, the company leadership to be able to see the activity-based costing method in port logistics enterprise application has the very strong correspondence, and to enterprise cost management with the great changes. Through the application of the method of operation cost, really improve the port logistics enterprise cost management quality, and for the enterprise and the community to create more value. The article, theory and practice, for the port logistics enterprise to homework cost
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