本文關(guān)鍵詞： 物流成本 成本管理 作業(yè)成本法　出處：《山東理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：目前,隨著國民經(jīng)濟(jì)的快速發(fā)展和物流市場國際化的激烈競爭,企業(yè)對(duì)物流成本管理的要求越來越高。降低物流成本直接影響到企業(yè)的利潤水平；能否有效控制企業(yè)的物流成本決定了企業(yè)的競爭能力。 然而,有關(guān)現(xiàn)代物流成本管理的科學(xué)理論和技術(shù)在我國應(yīng)用的普及程度還很低,我國企業(yè)仍舊使用傳統(tǒng)的成本計(jì)算方法,對(duì)于物流成本管理觀念還相對(duì)薄弱,不能準(zhǔn)確計(jì)算物流成本,對(duì)如何降低物流運(yùn)作成本也缺乏研究。按照傳統(tǒng)的成本計(jì)算方法核算出的成本信息會(huì)扭曲失真,會(huì)誤導(dǎo)企業(yè)管理者的決策。而作業(yè)成本法能夠彌補(bǔ)傳統(tǒng)成本方法的不足,它是以作業(yè)為中心,以對(duì)資源的耗用情況來分配成本,因此可以建立一套與成本核算相匹配的更為全面和系統(tǒng)的成本管理體系,從而形成企業(yè)成本管理和控制的新理念。 本文的特點(diǎn)是,將理論研究和實(shí)際案例分析相結(jié)合,首先介紹了物流成本管理和作業(yè)成本法的相關(guān)理論。在這個(gè)基礎(chǔ)上,對(duì)我國企業(yè)目前物流成本管理的現(xiàn)狀進(jìn)行剖析,探究其不足之處。然后,將作業(yè)成本計(jì)算方法和傳統(tǒng)成本計(jì)算方法進(jìn)行分析比較,并且舉例說明,繼而論證作業(yè)成本法在企業(yè)物流成本管理中的必要性和可行性。最后,根據(jù)作業(yè)成本法的模型,利用一個(gè)具體的案例介紹作業(yè)成本法在企業(yè)中的應(yīng)用方法和過程,使人們能夠更加詳盡的了解企業(yè)物流成本。
[Abstract]:At present, with the fierce competition of the internationalization of the rapid development of the national economy and logistics market, the requirements for the enterprise logistics cost management is more and more high. To reduce the logistics costs directly affect the profit level of the enterprise; can effectively control the logistics cost of enterprises determines the competitive ability of the enterprise.
However, the modern logistics cost management theory and technology in popularization application in China is still very low, the calculation method of Chinese enterprises still use the traditional cost for the logistics cost management concept is relatively weak, can not accurately calculate the logistics cost, but also the lack of research on how to reduce the cost of logistics. According to the traditional cost calculation the method calculates the cost information will be distorted, will mislead the enterprise management decision. Lack of ABC can make up for the traditional cost method, it is to work as the center to consume situation of resources allocation of cost, so it can be matched with the cost accounting to establish a more comprehensive and systematic the cost management system, so as to form a new concept of enterprise cost management and control.
This feature is the theoretical research and practical case analysis, first introduced the related theory of logistics cost management and activity-based cost method. On the basis of the present situation of cost management of the logistics enterprises of our country to analyze, explore its shortcomings. Then, the operation cost calculation method and traditional cost calculation method through the analysis and comparison, and illustrates the necessity and feasibility, and then demonstrate the activity-based costing method in logistics cost management. Finally, according to the ABC model, using a specific case to introduce the application method and process of Activity-Based Costing in the enterprise, so that people can learn more about the cost of logistics enterprises.

【學(xué)位授予單位】：山東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275.3;F274

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