联系我们

论文查询结果	返回搜索

论文编号：	9540
作者编号：	2120152960
上传时间：	2017/12/7 9:47:16
中文题目：	基于作业成本法的W物流企业成本核算研究
英文题目：	Research on the Cost Caculation in W Logistics Enterprise Based on Activity-Based Costing
指导老师：	陆宇建
中文关键字：	作业成本法；成本核算；物流企业
英文关键字：	Activity-based costing; Cost accounting; Logistics enterprises
中文摘要：	相较于传统的成本核算方法，作业成本法是通过成本动因来改进成本核算，为企业管理者提供准确性高、相关性强的成本信息。它以“作业消耗资源，产品或服务消耗作业”为基础，根据不同的资源动因将间接资源费用细致地分配到作业成本中，之后再根据作业动因将作业成本分配到不同的产品中去。 近几年随着互联网的快速发展，物流行业规模呈井喷式增长，但是成本却居高不下，在目前经济全球化和区域经济一体化的背景下，物流企业如果想在竞争中取得优势，就要解决物流成本居高不下的问题，而解决该问题的关键在于科学的成本管理。由于物流成本中直接费用占比较小，间接费用占比较大，且较为复杂，传统的成本核算方法并不能准确地提供成本信息。而由于作业成本法的本质特征，让其能够科学客观地反映出物流成本的真实情况。 本文将作业成本法运用到物流企业的成本核算中，首先介绍物流企业和作业成本的相关概念和理论；其次分析物流企业的现状，并指出其存在的成本核算缺陷，以及物流企业实施作业成本法进行成本核算的可行性和必要性。最后根据作业成本的具体概念和实施思路，详细分析作业成本如何运用到物流企业的成本核算中去，并用实际案例进行详细说明。 由于物流企业的行业特性，非常有必要将作业成本法运用到其成本核算中，在增强自身成本核算的同时加强成本管理。总之，如果将作业成本法运用到物流行业的成本核算中去，不但能够更准确地反映实际成本，而且也能改善企业的自身经营策略与管理模式。
英文摘要：	Compared with the traditional cost accounting methods, ABC method improves cost accounting through cost drivers and provides enterprise managers with accurate and relevant cost information. Based on "activities consume resources, products or services that consume activities", it distributes the indirect resource costs into the operating costs according to different resource drivers, and allocates the operating costs to different products according to the operating factors. In recent years, with the rapid development of the Internet, the scale of the logistics industry is growing spurt, but the cost is high. In the current context of economic globalization and regional economic integration, if logistics enterprises want to gain an advantage in the competition, it is necessary to solve the problem of high logistics costs, and the key to solve the problem lies in the scientific cost management. As the direct costs account for a relatively small proportion of logistics costs, indirect costs account for a relatively large, and more complex, the traditional cost accounting methods do not accurately provide cost information. However, because of the nature of ABC, it can reflect the real situation of logistics cost scientifically and objectively. In this paper, the ABC method is applied to the cost accounting of logistics enterprises. Firstly, the concepts and theories of logistics enterprises and operating costs are introduced. Secondly, it analyzes the status quo of logistics enterprises and points out the defects of cost accounting and the feasibility and necessity of carrying out costing for ABC. Finally, according to the specific concept of job costs and the implementation of ideas, a detailed analysis of how to apply the cost of the logistics business to go to the cost accounting, and use the actual case for a detailed description. Due to the characteristics of the logistics industry, it is very necessary to apply the ABC method to its cost accounting and enhance its own cost accounting while strengthening cost management. In short, if the ABC method is applied to the cost accounting of the logistics industry, it not only reflects the actual cost more accurately, but also improves the self-management strategy and management mode of the enterprise.
查看全文：	预览  下载(下载需要进行登录)