联系我们

论文查询结果	返回搜索

论文编号：	9720
作者编号：	2120142986
上传时间：	2017/12/9 12:16:35
中文题目：	作业成本法在M快递物流企业成本核算中的应用研究
英文题目：	Application Research of activity based costing in M express logistics enterprise cost accounting
指导老师：	张继勋教授
中文关键字：	快递企业；作业成本法；物流成本；成本核算
英文关键字：	Express Company；Activity-Based Costing；Logistics Cost；Cost Accounting
中文摘要：	随着电子商务在中国的快速发展，快递企业，作为一个新兴的第三产业，近年来发展迅速，我国的快递服务水平有了明显的提高。然而，在中国快递企业总体发展水平远远落后于西方国家。我国快递企业总体特点是规模大，但运行成本高，效率低。在物流成本管理中，意识的概念相对薄弱，大多数快递企业仍然采用传统的成本法，由于无法准确计算产品成本，进而使得成本信息丧失准确性，从而导致企业决策失误。因此，寻找一种更为有效的成本计算方法是快递企业亟待解决的问题。作为一种新的企业成本核算方法，作业成本法弥补了传统的成本核算方法不能为企业提供成本信息的不足，并且可以将物流成本管理深入作业阶段，从而揭示成本产生的真正来源。本文从研究快递企业物流成本管理的背景和意义开始，首先介绍了物流成本管理的国内外研究现状，以及物流成本管理的相关概念、理论和作业成本法的细节、原理。通过对设计得出的作业成本法核算下的物流成本信息分析，本文得出了在部门环节、产品定价等几个方面，作业成本法为企业来带来的信息优势。本文以安徽合肥M快递企业为例，建立了新的作业成本法核算体系，得出的实际数据表明作业成本法比传统成本法更为准确合理，更能够为快递企业提供精确的物流成本信息以利于其管理决策。最后本文也结合企业实际，对M快递企业运用作业成本法进行物流成本管理可能存在的障碍进行了探讨，并提出了相应的建议。
英文摘要：	With the rapid development of e-commerce in China, express enterprises, as an emerging sector of the third industry, have developed rapidly in recent years, and the level of express service has been significantly improved. However, the overall development level of express enterprises in China lags far behind that of western countries. They are large in scale, high in cost and inefficient in operation. Moreover, they are less aware of the logistics cost management. They cannot accurately calculate the cost of products, and most of these enterprises are still using traditional costing, leading to inaccurate cost information and decision-making errors. Therefore, it has become an urgent issue to search for a more effective cost calculation method for the express enterprises. As a new method of cost accounting, activity-based costing can make up for the defect, that is, traditional cost accounting cannot provide detailed cost information for logistics cost management. Starting from the research background and significance of logistics cost management in express enterprises, the research status of the logistics cost management at home and abroad is first introduced, and related theories of logistics cost management and activity-based costing are expounded in detail. And then activity-based costing is recommended for logistics cost management considering necessity and feasibility. By studying the case of an express enterprise in Hefei of Anhui Province, this paper analyzes its logistics cost management, and compares activity-based costing and traditional costing with practical data, which shows that the former is more scientific and reasonable, and more conducive to the logistics cost management of express enterprises. At the end of this paper, the problems of logistics cost management in express enterprises using activity-based costing are discussed, and relevant suggestions are provided.
查看全文：	预览  下载(下载需要进行登录)