本文選題：時間驅(qū)動作業(yè)成本 + 物流成本��； 參考：《中南大學(xué)》2013年碩士論文

【摘要】：摘要：隨著物流行業(yè)的迅速發(fā)展,如何通過降低物流成本提高自身競爭力成為該行業(yè)企業(yè)面臨的重大問題。作業(yè)成本法在物流企業(yè)的成本管理中已經(jīng)得到初步應(yīng)用,然而,其中仍存在不少問題�；诖�,有必要在物流企業(yè)的成本核算與管理中引入改進(jìn)的作業(yè)成本核算思想,這對于物流企業(yè)成本的有效控制與管理具有十分重要的意義。 本論文通過時間驅(qū)動作業(yè)成本法在A物流公司的具體應(yīng)用,為A物流公司建立了時間驅(qū)動作業(yè)成本核算控制體系。論文首先闡述了作業(yè)成本法與時間驅(qū)動作業(yè)成本法的國內(nèi)外研究現(xiàn)狀與相關(guān)理論,為后續(xù)A物流公司作業(yè)成本核算控制系統(tǒng)的設(shè)計提供了理論基礎(chǔ)。隨后,論文介紹了A物流公司的基本情況,分析了該公司作業(yè)成本法應(yīng)用的現(xiàn)狀并指出其中存在的問題,針對這些問題對改進(jìn)作業(yè)成本核算進(jìn)行了可行性分析。在此基礎(chǔ)上,對A物流公司應(yīng)用時間驅(qū)動作業(yè)成本法提出方案設(shè)計,從作業(yè)中心的劃分、成本產(chǎn)能計算的具體方法、作業(yè)時間方程式的確立到最后產(chǎn)品成本的核算與結(jié)果分析等環(huán)節(jié)論述了如何在A物流公司展開時間驅(qū)動作業(yè)成本核算控制體系的應(yīng)用。最后,論文采用A物流公司三個月的實際數(shù)據(jù)進(jìn)行核算流程分析,并對核算結(jié)果進(jìn)行橫向、縱向與關(guān)鍵指標(biāo)對比分析,為該公司成本核算與控制提出了改善建議。本論文的研究結(jié)果對物流行業(yè)企業(yè)的成本核算與控制具有一定的指導(dǎo)與參考意義。
[Abstract]:Absrtact: with the rapid development of logistics industry, how to improve their competitiveness by reducing logistics costs has become a major problem faced by enterprises in this industry. Activity-Based costing (ABC) has been applied in cost management of logistics enterprises. However, there are still many problems. Based on this, it is necessary to introduce the improved activity-based cost accounting idea into the cost accounting and management of logistics enterprises, which is of great significance for the effective control and management of logistics enterprises' costs. In this paper, the time-driven activity-based costing control system is established for A logistics company through the application of the time-driven activity-based costing method in A logistics company. In this paper, the current research situation and related theories of activity-based costing and time-driven activity-based costing at home and abroad are introduced, which provides a theoretical basis for the design of ABC control system in A logistics company. Then, the paper introduces the basic situation of A logistics company, analyzes the current situation of the application of ABC in the company, points out the existing problems, and analyzes the feasibility of improving ABC accounting in view of these problems. On this basis, the paper puts forward the scheme design of the application of time-driven activity-based costing in A logistics company, including the division of the operation center and the concrete method of calculating the cost and production capacity. From the establishment of the activity-based time equation to the final product cost accounting and result analysis, this paper discusses how to apply the time-driven activity-based costing control system in A logistics company. Finally, the paper uses the actual data of A logistics company three months to analyze the accounting process, and carries on the horizontal, longitudinal and key index contrast analysis to the accounting result, and puts forward the improvement suggestion for the cost accounting and control of the company. The research results of this paper have certain guidance and reference significance to the cost accounting and control of logistics enterprises.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F253.7

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