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论文编号：	4448
作者编号：	2120092836
上传时间：	2012/6/9 13:23:23
中文题目：	物流企业作业成本法应用案例研究
英文题目：	Case Study on the Application of Activity-Based Costing inLogistics Enterprises
指导老师：	周宝源
中文关键字：	物流成本，作业成本法，物流企业
英文关键字：	Logistics Costs，Activity-Based Costing，Logistics Enterprises
中文摘要：	物流产业目前正在全世界范围内蓬勃发展，作为近年来兴起的一个最具潜力的行业，它正迎来崭新的发展机遇。随着我国物流行业的发展壮大以及竞争的加剧，物流服务的内容逐渐扩展，物流成本中间接费用占总成本的比例持续上升，其成本构成越来越复杂化，如何对物流企业成本进行科学合理的核算与有效的管理己经成为各界关注的重要课题。 由于物流企业提供的服务具有明显的个性化特征，物流成本极其分散，难以界定和归纳。传统的成本核算方法忽略了物流企业成本管理的特点，无法准确的将间接费用分配到物流服务产品中去，使得物流成本信息被扭曲，对物流企业成本管理的有效性产生了影响。因此，本文试图将作业成本法应用到物流企业中去，作业成本法有利于帮助物流企业全面了解物流成本，制定合理的产品价格，同时可以促进物流企业加强成本控制和管理，帮助企业优化资源配置和作业链，提高物流企业的竞争力。 本文采用定性分析与定量研究相结合的方法，以实践性案例研究为主，旨在研究作业成本法在物流企业的实践应用。文章首先介绍的是研究背景、意义及论文结构，并对相关文献进行回顾，接下来简要阐述了作业成本法的概念、基本原理、核算程序等，并总结了物流企业与物流企业成本管理特点，分析了我国物流企业成本管理中存在的问题及引入作业成本法的意义。然后本文联系案例公司的实际情况，指出了公司成本管理中存在的问题，并探讨了作业成本法在案例公司应用的可行性和必要性。在此基础之上，本文设计出适合于案例公司的作业成本系统，并结合具体数据，详尽介绍了作业成本法应用到案例公司的核算步骤和方法，同时对物流企业如何有效实施作业成本法提出了建议。最后得出本文的结论，认为物流企业实施作业成本法要考虑到自身的实际情况，判断是否使用作业成本法以及在何种程度上实施作业成本法需要考虑相关的成本和效益，进行成本效益分析。物流企业可以选择从小范围慢慢推广到整个企业，并适当地调整企业组织结构，减小操作过程中的工作量与成本，及时总结经验教训，在实践中持续改进。
英文摘要：	The logistics industry is currently booming worldwide. As one of the most potential industry arising in recent years, it is ushering in new opportunities for development. With the development and intensifying competition of Chinese logistics industry, the varieties of logistics service are increasing; indirect expenses cost as the proportion of the total cost is rising constantly. And the structure of logistic costs becomes more and more complicated. Therefore, It’s has become a public issue to measure logistics costs objectively and scientifically and manage logistics costs effectively. Because the logistics services which provided by logistic enterprise have evitable personality characteristics, logistics cost is too decentralized to define and sum up. The traditional cost accounting methods ignore the characteristics of the logistics cost management; it can not accurately allocate indirect expenses to logistics services. So that logistics costs information is distorted, that may have an influence on the effectiveness of logistics enterprise’s cost management. Therefore, this article attempts to introduce activity-based costing (ABC) to logistics enterprises. ABC is used to help logistics companies get a comprehensive understanding of the logistics costs, and to develop a reasonable price for logistics products, it also can promote the logistics enterprises to enhance cost control and cost management; help enterprises to optimize resource allocation and activity chaining, and improve the competitiveness of logistics enterprises. This paper is mainly based on practical case studies, both qualitative analysis and quantitative analysis has been used in this paper, in order to apply ABC in the logistics enterprises. At first, this paper introduces background, significance and structure of the study, and reviews some related literature. The next, it briefly elaborates related theory of ABC, including the concept, basic principle and procedures of ABC, etc. What’s more, it summarizes the characteristics of logistics enterprise and cost management of logistics enterprises; and discusses necessity and meaning of applying ABC in the logistics enterprises. Then this article contact actual situation of the case company, and points out the problems which exist in the cost management of the company, subsequently it discusses the feasibility and necessity of applying ABC in the case company. On this basis, the author design Activity-Based Costing system that suitable for the case company, combining with concrete data, it conducts the details about accounting procedures of applying ABC in case company, and puts forward some suggestions for the effective use of ABC in the logistics enterprises. Finally, the paper gets the conclusion, it point out that logistics enterprise should combine with their actual situation for effective implementation of ABC. Deciding whether using ABC and in which level to apply it need to think about cost and effective that related, and analyze with cost-effective The implementation can limited in small ranges firstly, then extend to the whole company. In the process logistics enterprise should adjust the structure of the organization appropriately and reduce the work of operation, it should summarize the experience and lessons in time, and the implementation of ABC requires improvement constantly in the practice.
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