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论文编号：	6354
作者编号：	2220110324
上传时间：	2014/6/9 10:17:36
中文题目：	基于作业成本法的YL烟草物流公司成本核算研究
英文题目：	cost accounting in YL tobacco logistics company based on activity based costing
指导老师：	李莉
中文关键字：	烟草物流；作业成本法；成本核算；成本控制
英文关键字：	tobacco logistics; activity based costing; cost accounting; cost control
中文摘要：	物流管理的核心是高效、优质和低成本，以最少的投入，最大程度地满足客户的需要，并达到最优的效益。成本管理是物流企业管理的重要内容，一套科学的成本核算框架和体系对于企业的作业流程管理和掌握成本控制方向有重要指导作用，对于企业低成本、高效率的运作，提升企业的竞争力具有重要的战略意义。 目前，YL烟草物流公司由于将来需要拓展经营范围，现有的会计核算方式不能准确地反映将来为不同商品服务的成本信息，不能适应业务发展的需要；同时由于经营体制的原因，未充分地参与市场竞争，现有的成本控制模式对企业的成本控制和管理者决策不能提供有效的依据，导致成本控制较为薄弱。上述原因促使企业急需一种更为适合自身发展的成本核算方法和控制体系的建立。而作业成本法将成本控制与企业优化流程相结合，被管理人员和研究学者认为是成本精细化核算和控制成本最有前途的方法，其在理论和实际操作上都能对企业成本核算与控制起到重要的指导作用，本文就是在这种背景下展开研究的。 本文围绕YL烟草物流公司业务开展情况，对公司目前核算方法存在的问题进行了分析，从而提出建立作业成本法核算方案的必要性和可行性。本文对YL烟草物流公司的作业流程进行了深入的分析和梳理，同时结合作业成本法等相关理论知识，分析出了企业直接成本和间接成本，根据合理性、重要性和可操作性原则将69个细致的业务流程合并为14个作业中心，并寻找出每个作业中心耗费的资源、资源动因和作业动因，依据资源动因将相关资源分配给各相关作业中心，将各作业中心的成本通过作业动因分配给核算对象，实现精细计算各种商品成本的目的；同时，建立了成本信息的分析与控制方法，将计算出的商品成本定时与各作业中心的预算定额标准进行动态比较和分析，寻找出作业改进的环节和方式；基于作业成本的YL烟草物流公司成本核算方案形成一个循环改进的过程，把成本核算与成本控制既融合一体又相互促进。本文引用YL烟草物流公司历史的数据通过构建好的基于作业成本法的成本核算方案按相应步骤进行计算和分析，总结了公司实施作业成本法的结果，同时提出了实施的保障。本文还对基于作业成本法的YL烟草物流公司核算方案进行了评价，阐述了该方案实施对公司的帮助，基于作业成本法的YL烟草物流公司核算方案，为公司精细化核算提供了方法，为公司成本控制提供了着力点，为公司管理者决策提供了重要依据。 本文以实际YL烟草物流公司的经营业务为案例分析，系统地分析了卷烟物流与非烟物流作业流程的特点，为将来更多的烟草物流企业从事第三方物流，实施作业成本法提供了一定的研究方向和启示。可以说基于作业成本法的YL烟草物流公司成本核算体系研究不仅为烟草行业的物流企业尝试参与市场竞争在成本核算上提供了参考，而且对同类企业目前在卷烟物流经营过程中使用作业成本法对成本进行分析与控制方面提供了借鉴。
英文摘要：	The core of logistics management is high efficiency, superior quality and low cost, which means using a minimum of inputs to meet customers’ needs and gain the optimal benefit. Cost management is an essential element of logistics management. A scientific and reasonable cost accounting system is very important for companies to manage the activity process and master the direction of cost control, and is very meaningful to cut cost and improve competitiveness. Now, YL Company is engaged in expanding the business scope. However, the existing accounting method cannot accurately reflect cost of different goods, and cannot provide effective reference for cost control and management decision. In other words, the existing accounting method and cost management method cannot accommodate the rapid development. Meanwhile, because of the outdated operating system and poor market participation, the existing method cannot provide effective reference for management decision, which results in weak cost control. These problems promote YL Company to find a new cost accounting method and control system. Activity based costing method, considered by managers and scholars as the most promising method to control cost, classifies cost into different categories such as direct cost and indirect cost, in order to provide more accurate cost information than the traditional cost accounting method. It plays an important guiding role for companies’ cost accounting and control theoretically and practically. This is the background of this paper. According to the practical situation of YL Company, this paper analyzes its existing accounting method, find out some defects of the method and explain the importance of activity based costing method. After introducing YL Company’s business processes, this paper classifies total cost into direct cost and indirect cost, and classifies 69 business processes into 14 activity centers. After that, we find out each center’s material consumption, resource driver and activity driver and compute the cost of each center accurately. In the meantime, a cost information analysis and control method is established. Through this method, we can compare the computed cost with the budget standard so as to find out the process that needs to be improved. This paper also applies the activity based costing to the historical data, summarizes the results of applying the method and explains how to protect its enforcement. At last, this paper evaluates the accounting method in YL Company and shows the helpful effect. Firstly, it provides a way for companies to introduce detailed accounting. Secondly, it helps the company to control the cost. Thirdly, it can provide useful information for managers to make accurate decisions. This paper leads a case study of YL tobacco logistics company, systematically analyze the characteristics of tobacco logistics and other logistics. This research can provide some inspirations for more and more tobacco company to carry out the third party logistics and apply the activity based costing. In other word, basing on the activity based costing, the cost accounting system of YL tobacco logistics company not only provide a reference for logistics companies in the tobacco industry, but also provide more effective cost information for the cost management and control of tobacco logistics.
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