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论文编号：	4874
作者编号：	2220100518
上传时间：	2012/12/14 13:54:35
中文题目：	作业成本法在物流企业成本核算与管理中的应用研究
英文题目：	The Application of the Activity-Based Costing for the Cost Calculation and Management in the Logistics Enterprise
指导老师：	陆宇建
中文关键字：	物流企业 作业成本法 成本核算 成本管理
英文关键字：	logistics enterprise; activity-based costing; cost calculation; cost management
中文摘要：	近年来，我国物流成本核算和管理越来越受到政府和企业的重视，物流企业也得到了飞速发展，但是我国物流企业成本管理水平与欧美国家相比，还是有很大的差距。随着物流业的飞速发展，物流成本核算也引起了理论研究者的重视。本文通过对物流过程中各项作业活动进行监控，计算出各项物流作业的成本，进而可以相对准确地反映物流成本的信息，也为物流企业在定价等经营管理中提供决策依据。 本文使用了比较分析法和案例分析法，研究了物流企业应该如何应用作业成本法来进行成本核算和管理。本文首先介绍了作业成本法的相关基本理论以及概念体系，并分析了物流企业使用当前成本法的现状和存在的问题，随后提出了将作业成本法应用于物流企业的观点。作者论证了作业成本法应用于物流企业的必然性和可行性，并介绍了作业成本法应用于物流企业的基本原理和一般核算程序。在案例分析论证方面，本文以X物流公司作为研究对象，研究了在物流企业应用作业成本法进行费用核算的问题。 本文的主要结论为：首先，作业成本法应用于物流企业不仅是必要的，而且是可行的。随着物流业不断发展，以及市场经济发展的需要，作业成本法能在物流企业中发挥其在成本核算方面的优越性。第二，本文通过研究物流企业应用作业成本法的核算程序，明确了作业成本法不仅在理论上是可行的，而且在实践中也具有很强的可操作性。第三，在实施作业成本法时，企业必须要详细分析其内外部环境，编制其实施计划，进行组织结构改革，建立并完善企业内相应的管理制度，加强人才培养，并借鉴同行业的成功经验，这样才能使新核算方法更加有效地应用于物流企业。 与传统成本法相比，作业成本法也有它的缺陷，如工作量较大、提供的信息均为历史信息、成本动因的选择主观性偏大等等。由于作者的能力有限，所以论文定有不完善处，作业成本法在我国物流企业物流成本管理中的广泛应用依赖于员工综合素质的提高、企业对财务系统的整合以及计算机技术的快速发展，也需要对作业成本法进行深入研究。
英文摘要：	In the recent years, it becomes more and more important to manage the logistics costs for the government as well as the enterprise. With the rapid development of logistics industry, the logistics cost accounting also attracts the attention of logistics theory research. Although the logistics industry has changed speedily, we still fall behind the others compared with the European and American country. This dissertation analyzes each activity of the logistics process and calculates the various links in the logistics operation cost. Then the accuracy of the cost information can be improved and the decision for the operation and management in the logistics company can also be provided. By using the method of comparative analysis and case analysis method this dissertation studies the operating cost method application in the logistics enterprises. At first, the author introduces the activity-based costing theory and concept system, and then analyses the current cost management situation and existing problems in the logistics enterprises. In the following text, the dissertation assumes the viewpoint that to put forward the application of activity-based costing in the cost management of the logistics enterprise. It demonstrates the feasibility as well as the necessity for the application of ABC in logistics enterprise and presents the principle and general accounting procedures for the application of ABC in logistics enterprise. In the case analysis, this dissertation, taking Logistics Company X as the research object, studies the application of ABC in logistics cost accounting problems. The main conclusions of the dissertation are as follows: First, it is necessary and feasible to apply the activity-based costing in logistics enterprise. With the continuous development of logistics industry, as well as the development of the market nowadays, the activity-based costing is the best choice for the cost accounting of the logistics enterprise. Second, by studying the accounting procedures, the dissertation announces the activity-based cost can fit for the logistics enterprise, both theoretically as well as feasibly. Third, the implementation of activity-based costing needs several steps: analyze the internal and external environment for the enterprises; prepare the practice plan; reform the organization chart; establish and perfect the management policy of the enterprises; train the staff more; take the successful experience in the industry as the reference. Last but not least, the government also needs to establish the related accounting system, and then the application will be more effectively. Compared with the traditional cost method, ABC also has its drawbacks, such as large workload, historical information, and subjective cost-driver selection. Due to the limited ability, the author needs to perfect the article. The wide usage of the ABC cost method in China’s logistics cost management relies on several elements, such as the advancement of all the staff, the application of the finance system, the rapid development of computer technology as well as the research from the expert.
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