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论文编号：	8753
作者编号：	2120142966
上传时间：	2016/12/8 7:19:02
中文题目：	基于作业成本法的Z物流服务公司成本管理研究
英文题目：	Cost Management Researches of Z Logistics Corporate Based On Activity-Based Costing
指导老师：	李姝
中文关键字：	作业成本法;成本管理;作业;物流服务公司
英文关键字：	ABC;Cost Management;Activity;Logistics Companies
中文摘要：	随着企业经营环境的不断发展和变化，作为油田服务类的物流企业，面对油价的低迷和油田服务行业的经营局面，成本管理已经被越来越重视，企业需要从紧迫的现实情况中找到改善其经营效率的合理方法。然而，一直以来的成本核算方法未能很好地体现企业实际的物流成本，对于如何能够提高企业的物流成本核算水平，更加准确合理的计算企业提供物流服务的实际消耗，以帮助企业在经营的过程中在优化和改善其管理，提高其服务水准，最大限度的降低企业的成本投入，从而提高经济效益，提高管理水平，是现代物流服务型企业应着重考虑的要点。因此，对于企业来讲，利用新的成本管理方法，对成本管理的模式和系统进行设计和规划，有效得辅助企业更好地做出决策，完成战略目标，是十分有必要的。 本文回顾了作业成本法的相关概念、适用情况和实施步骤，并以油田物流服务型企业Z公司为案例进行了研究，对Z公司目前的成本管理现状做出了评价，就具体业务和内部管理等方面进行一定程度的梳理的基础上，基于作业成本法对Z公司成本管理体系进行设计，以此体系为基础进行体系流程的优化建议，通过实际数据进行具体应用，并从结果上比较了新方法同传统方法的差异，提出了保障实施的手段。本文希望能为海洋石油物流企业的成本核算与控制提供理论与决策支持，通过更加合理有效、规范化的成本核算方法以满足公司在新环境下对成本管理的需求。
英文摘要：	With enterprise operating environment continues to evolve and develop, oil service logistics companies are facing low oil market prices and the current business situation of oil service industry. As a result, cost management has been paid more and more attention and companies need to find a rational way to improve their operating efficiency under the current urgent situation. However, the method which had been used all the time as the cost measurement had not accurately presented the actual logistics cost. Modern logistics companies need to pay much attention on how to improve logistics cost measurement quality of the companies and to calculate the actual cost of logistics service the companies have provided in a more rational way, which can lead to companies to optimize and improve their management, strengthen the service quality and minimize the cost through the process of business, in order to make more economic benefits and raise the management ability to another level. Consequently, it is very important for companies to use new cost management methods to set up and project their cost management mode and system which can help companies to make better decisions to complete strategic goals. This article reviewed relevant concepts, applicable conditions and implementation procedures of the Activity-Based Costing. This article uses an oil service logistics company Z Corporation as the case to do the research. In this article, the current cost management situation of Z Corporation is assessed. What’s more, upon reviewing specific work and internal management to some extent, this article designs a cost management system for the company based on ABC and puts forward optimization advice for the designed process with the system. By using actual data, this article compares the difference in the results between the new method and the traditional method and presents means to assure it implementation. It will be meaningful if it can help with the cost measurement and control of oil service logistics companies by way of providing theories and supports in making decisions. A more rational, efficient and standardized cost management method can satisfy the needs of companies for better cost management under new environment.
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