基于作業(yè)成本法的農(nóng)產(chǎn)品企業(yè)物流成本的研究與應用
發(fā)布時間：2019-05-10 23:47
【摘要】：企業(yè)物流成本核算一直是困擾現(xiàn)代企業(yè)的一個難題,在現(xiàn)行會計制度下,企業(yè)物流成本分散在許多會計科目中或與其他成本、費用混合計算,沒有單獨核算企業(yè)物流成本。作業(yè)成本法及作業(yè)成本管理相關理論的出現(xiàn),彌補了傳統(tǒng)會計核算企業(yè)物流成本的缺陷,它能夠適應現(xiàn)代新型企業(yè)物流環(huán)境,糾正被傳統(tǒng)成本核算體系嚴重扭曲的物流成本信息,為企業(yè)決策者提供更加準確的物流成本信息；同時,我國正值物聯(lián)網(wǎng)、物流產(chǎn)業(yè)旺盛發(fā)展的時期,本文著眼于對企業(yè)物流成本核算體系的研究,通過對產(chǎn)品、作業(yè)鏈、作業(yè)和資源的分析,為改善企業(yè)物流管理提供了重要的非財務信息,有效地促進了企業(yè)物流成本管理的發(fā)展,具有較強的現(xiàn)實意義。 本課題針對企業(yè)物流成本核算難這一問題,以作業(yè)成本法為核算工具,對農(nóng)產(chǎn)品企業(yè)的物流成本進行分析、核算,以達到物流成本管理和控制的目的。本課題的研究主要集中在以下三個方面： (1)本文結合國內(nèi)外物流成本研究現(xiàn)狀和現(xiàn)行財務核算體系的實際情況,對農(nóng)產(chǎn)品企業(yè)物流成本的構成和分類進行了系統(tǒng)的歸納與總結,設計了基于作業(yè)成本法的企業(yè)物流作業(yè)體系,并在此基礎上,將作業(yè)成本法應用于農(nóng)產(chǎn)品企業(yè)物流成本核算中,構建了基于作業(yè)成本法的農(nóng)產(chǎn)品企業(yè)物流成本歸集與分配核算模型。 (2)本文基于作業(yè)成本法的理論基礎,將管理會計與財務會計相結合,建立了一套獨立于財務會計用于核算企業(yè)物流成本的賬務體系,通過賬戶、憑證、賬簿和報表的設立,解決了如何正確而簡便的核算企業(yè)內(nèi)部物流成本以及如何分攤至不同作業(yè)與產(chǎn)品的問題。 (3)為了驗證本文提出的數(shù)學模型與賬務體系的科學性與可行性,以北京市一家農(nóng)產(chǎn)品物流配送企業(yè)為例,運用提出的模型與設計的賬務體系對其物流成本進行了計量與核算,在實踐中,證實了該數(shù)學模型與賬務體系理論上的科學性與實際上的可行性。
[Abstract]:Enterprise logistics cost accounting has always been a difficult problem for modern enterprises. Under the current accounting system, enterprise logistics cost is scattered in many accounting subjects or mixed with other costs, and there is no separate accounting for enterprise logistics cost. The emergence of activity-based costing (ABC) and activity-based cost management (ABC) theory makes up for the defects of traditional accounting and accounting for logistics costs of enterprises, and it can adapt to the logistics environment of modern enterprises. Correct the logistics cost information which is seriously distorted by the traditional cost accounting system, and provide more accurate logistics cost information for enterprise decision makers; At the same time, our country is in the period of the exuberant development of the Internet of things and the logistics industry. This paper focuses on the research of the enterprise logistics cost accounting system, through the analysis of the product, activity chain, operation and resources. It provides important non-financial information for improving enterprise logistics management and effectively promotes the development of enterprise logistics cost management, which has a strong practical significance. Aiming at the difficulty of enterprise logistics cost accounting, this paper analyzes and calculates the logistics cost of agricultural products enterprises with activity-based costing as an accounting tool, so as to achieve the purpose of logistics cost management and control. The research of this subject mainly focuses on the following three aspects: (1) this paper combines the current situation of logistics cost research at home and abroad and the actual situation of the current financial accounting system. The composition and classification of logistics cost of agricultural products enterprises are systematically summarized and summarized, and the enterprise logistics operation system based on activity-based costing is designed. On this basis, the activity-based costing method is applied to the logistics cost accounting of agricultural products enterprises. The logistics cost aggregation and distribution accounting model of agricultural products enterprises based on activity-based costing (ABC) is constructed. (2) based on the theoretical basis of activity-based costing (ABC), this paper combines management accounting with financial accounting, and establishes a set of accounting system independent of financial accounting to account for the logistics cost of enterprises, through the establishment of accounts, vouchers, account books and statements. The problems of how to calculate the internal logistics cost and how to allocate to different operations and products are solved. (3) in order to verify the scientificity and feasibility of the mathematical model and accounting system proposed in this paper, a logistics and distribution enterprise of agricultural products in Beijing is taken as an example. The logistics cost is measured and calculated by using the proposed model and the designed accounting system. In practice, the scientific and practical feasibility of the mathematical model and the accounting system is confirmed.
【學位授予單位】：北京郵電大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F326.6
本文編號：2474093
[Abstract]:Enterprise logistics cost accounting has always been a difficult problem for modern enterprises. Under the current accounting system, enterprise logistics cost is scattered in many accounting subjects or mixed with other costs, and there is no separate accounting for enterprise logistics cost. The emergence of activity-based costing (ABC) and activity-based cost management (ABC) theory makes up for the defects of traditional accounting and accounting for logistics costs of enterprises, and it can adapt to the logistics environment of modern enterprises. Correct the logistics cost information which is seriously distorted by the traditional cost accounting system, and provide more accurate logistics cost information for enterprise decision makers; At the same time, our country is in the period of the exuberant development of the Internet of things and the logistics industry. This paper focuses on the research of the enterprise logistics cost accounting system, through the analysis of the product, activity chain, operation and resources. It provides important non-financial information for improving enterprise logistics management and effectively promotes the development of enterprise logistics cost management, which has a strong practical significance. Aiming at the difficulty of enterprise logistics cost accounting, this paper analyzes and calculates the logistics cost of agricultural products enterprises with activity-based costing as an accounting tool, so as to achieve the purpose of logistics cost management and control. The research of this subject mainly focuses on the following three aspects: (1) this paper combines the current situation of logistics cost research at home and abroad and the actual situation of the current financial accounting system. The composition and classification of logistics cost of agricultural products enterprises are systematically summarized and summarized, and the enterprise logistics operation system based on activity-based costing is designed. On this basis, the activity-based costing method is applied to the logistics cost accounting of agricultural products enterprises. The logistics cost aggregation and distribution accounting model of agricultural products enterprises based on activity-based costing (ABC) is constructed. (2) based on the theoretical basis of activity-based costing (ABC), this paper combines management accounting with financial accounting, and establishes a set of accounting system independent of financial accounting to account for the logistics cost of enterprises, through the establishment of accounts, vouchers, account books and statements. The problems of how to calculate the internal logistics cost and how to allocate to different operations and products are solved. (3) in order to verify the scientificity and feasibility of the mathematical model and accounting system proposed in this paper, a logistics and distribution enterprise of agricultural products in Beijing is taken as an example. The logistics cost is measured and calculated by using the proposed model and the designed accounting system. In practice, the scientific and practical feasibility of the mathematical model and the accounting system is confirmed.
【學位授予單位】：北京郵電大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F326.6
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