【摘要】：第三方物流作為物流服務(wù)的新形式,以其個(gè)性化、專業(yè)化、系統(tǒng)化的優(yōu)勢(shì)成為21世紀(jì)物流發(fā)展的主流。特別是隨著供應(yīng)鏈管理理念的深入發(fā)展,企業(yè)更加注重核心業(yè)務(wù)強(qiáng)化,紛紛將自營(yíng)的物流業(yè)務(wù)外包,力求基于整條供應(yīng)鏈環(huán)境提高績(jī)效。此外,全球氣候問(wèn)題和資源稀缺問(wèn)題的日益加劇也促使第三方物流企業(yè)紛紛尋求向低碳物流、綠色物流轉(zhuǎn)型。在市場(chǎng)競(jìng)爭(zhēng)日趨激烈的環(huán)境下,基于低碳供應(yīng)鏈環(huán)境的第三方物流企業(yè)必須做出快速反應(yīng),加強(qiáng)成本管理,而更好地進(jìn)行成本控制的前提就是對(duì)物流成本核算。運(yùn)用何種成本核算方法更能適應(yīng)第三方物流成本核算的需求,如何建立一個(gè)科學(xué)可行的低碳供應(yīng)鏈環(huán)境下第三方物流成本核算體系,都是亟待研究的問(wèn)題。為了構(gòu)建符合現(xiàn)代第三方物流企業(yè)成本核算需求的核算模型,本文對(duì)低碳供應(yīng)鏈環(huán)境下第三方物流成本核算的現(xiàn)狀進(jìn)行了描述性統(tǒng)計(jì),統(tǒng)計(jì)發(fā)現(xiàn)當(dāng)前我國(guó)第三方物流的成本核算科目混亂且缺乏統(tǒng)一的核算標(biāo)準(zhǔn),傳統(tǒng)的成本核算方法存在諸多缺陷。針對(duì)這一問(wèn)題,本文以傳統(tǒng)供應(yīng)鏈運(yùn)作參考模型為理論基礎(chǔ),結(jié)合第三方物流特點(diǎn)建立了第三方物流SCOR模型,將其引入作業(yè)成本法構(gòu)建第三方物流ABC—SCOR模型,運(yùn)用案例研究法研究了低碳供應(yīng)鏈環(huán)境下第三方物流企業(yè)成本核算方法。研究結(jié)果顯示:與傳統(tǒng)成本核算方法相比,基于ABC—SCOR模型對(duì)第三方物流企業(yè)進(jìn)行成本核算,尤其對(duì)碳排放各個(gè)作業(yè)環(huán)節(jié)進(jìn)行核算,不僅能夠保證成本信息的準(zhǔn)確性,而且能夠從供應(yīng)鏈角度分析物流作業(yè)活動(dòng)是否合理、資源消耗是否合理,為企業(yè)做出科學(xué)有效的碳排放決策提供重要依據(jù),幫助企業(yè)完善成本管理,實(shí)現(xiàn)第三方物流企業(yè)向綠色物流、低碳物流轉(zhuǎn)型的時(shí)代需求。據(jù)此,本文提出以下建議:科學(xué)確定作業(yè)成本動(dòng)因,明確成本核算流程;加大信息平臺(tái)功能結(jié)構(gòu)的優(yōu)化力度;建立健全碳排放成本信息披露的準(zhǔn)則、規(guī)范;建立我國(guó)碳排放成本報(bào)告模式。
[Abstract]:As a new form of logistics service, third-party logistics has become the mainstream of logistics development in the 21st century because of its individualized, professional and systematic advantages. Especially with the in-depth development of supply chain management concept, enterprises pay more attention to the strengthening of core business, outsourcing their own logistics business, and strive to improve performance based on the whole supply chain environment. In addition, the increasing problem of global climate and resource scarcity also urges third-party logistics enterprises to seek the transformation to low-carbon logistics and green logistics. Under the environment of increasingly fierce market competition, the third party logistics enterprises based on low carbon supply chain environment must make a rapid response and strengthen cost management, and the premise of better cost control is to account for logistics cost. What kind of cost accounting method can better meet the needs of third-party logistics cost accounting, and how to establish a scientific and feasible third-party logistics cost accounting system under the environment of low-carbon supply chain is an urgent problem to be studied. In order to construct an accounting model in line with the cost accounting requirements of modern third party logistics enterprises, this paper makes descriptive statistics on the present situation of third party logistics cost accounting in the environment of low carbon supply chain. It is found that the cost accounting subjects of third party logistics in China are chaotic and lack of unified accounting standards, and there are many defects in the traditional cost accounting methods. In order to solve this problem, based on the traditional supply chain operation reference model, this paper establishes the third party logistics SCOR model according to the characteristics of the third party logistics, introduces it into the activity-based costing method to construct the third party logistics ABC-SCOR model, and studies the cost accounting method of the third party logistics enterprise in the low-carbon supply chain environment by using the case study method. The results show that compared with the traditional cost accounting method, the cost accounting of third party logistics enterprises based on ABC-SCOR model, especially the accounting of each operation link of carbon emissions, can not only ensure the accuracy of cost information, but also analyze whether the logistics operation activities are reasonable and the resource consumption is reasonable from the point of view of supply chain, which provides an important basis for enterprises to make scientific and effective carbon emission decisions. To help enterprises improve cost management, to achieve the third-party logistics enterprises to green logistics, low-carbon logistics transformation of the times. Based on this, this paper puts forward the following suggestions: scientifically determine the activity-based cost driver, clarify the cost accounting process; increase the optimization of the functional structure of the information platform; establish and improve the criteria and norms of carbon emission cost information disclosure; and establish the carbon emission cost reporting model in China.
【學(xué)位授予單位】：太原理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F274;F259.23

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