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论文编号：	9111
作者编号：	2220150428
上传时间：	2017/6/7 10:17:32
中文题目：	A邮政速递公司作业成本法应用研究
英文题目：	Research On Application of Activity Based Costing In A Express Enterprise
指导老师：	周宝源
中文关键字：	邮政速递公司；作业成本法；成本管理
英文关键字：	Express Enterprise；Activity-Based Costing；Cost Management
中文摘要：	伴随电子商务的快速发展，网购已经成为一种新兴的购物方式。这种购物方式促进了快递行业的迅速发展。快递行业已被列入最具发展潜力的新兴服务行业之一。众多快递企业如雨后春笋般涌现出来，面对激烈的行业竞争，如何破解制约企业发展的症候，是企业持续发展的重中之重。目前，企业成本管理观念淡薄已经制约了企业的发展。 邮政速递企业成本管理面临：无法准确分摊间接成本；无法准确核算物流服务；无法为快递运输线路规划提供详细的成本信息；无法为增值产品增值环节提供详细的成本信息；无法为产品定价提供准确的成本信息等相关问题。解决上述问题，亟需实施作业成本管理。制定成本管理目标，编制作业成本预算，梳理作业链，收集作业成本数据，运用作业成本法进行核算。划分A邮政速递公司作业中心：客服中心、揽收中心、分拣中心、转运中心、航空运输中心、公路运输中心、投递中心。将资源分配至各作业中心，得到各作业中心成本，计算作业动因率，最终得到各项产品的成本。 运用作业成本法核算得到的信息，指导企业定价决策。应用作业成本法优化各作业中心资源配置，梳理产品运输线路，合理配置各作业中心员工，更新分拣设备，提升邮件内部处理效率，从而降低快递产品成本，提高快递产品的市场占有率。
英文摘要：	With a rapid development of E-commerce, online shopping has become a rising shopping model which has facilitated the booming express delivery industry, a sector that has been listed as one of the burgeoning service industries with most development potential. As multiple express delivery corporations spring up like mushrooms, confronted with such fierce industry competition, it has become vitally significant for corporations to tackle symptoms constraining their development. At present, a weak awareness of corporate cost management has hindered the development of enterprises. Currently, the cost management of the express delivery enterprises has been plagued by problems such as: unable to accurately share the burden of indirect costs; unable to accurately calculate logistics service; inability to provide detailed cost information for the planning of express delivery route; inability to provide value-added sectors of value-added products with detailed cost information; incapable of offering precise cost information to product pricing. To solve problems mentioned above, it is urgent to implement operational cost management. Methods include setting cost management goal, making operational cost budget, clarifying operational chain, collecting data of the actual operational cost, and calculating with operational cost method. The thesis divides the operational centers of an express delivery company : customer service center, collection center, sorting center, transfer center, exportation center and delivery center. Costs of various operations are gained through allocating consumption resources to the operations. Subsequently, the motivation ratio of operations is calculated and ultimately costs of all products are presented. Information gained from the method of operational cost calculation could be applied to guide the pricing decision of companies. The method could also be used to sort out the resource allocation of all operational centers and product transportation routes, rationalize personnel allocation and renew sorting out equipment, in order to enhance the internal handling efficiency of mails. Therefore, costs of express delivery products can be reduced and their market shares shall be increased.
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