本文關(guān)鍵詞： 第三方物流 作業(yè)成本法 物流成本核算 成本控制　出處：《哈爾濱理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：第三方物流作為新興產(chǎn)業(yè)，伴隨著全球經(jīng)濟(jì)的快速發(fā)展而日趨壯大，與此同時(shí)競(jìng)爭(zhēng)也越發(fā)激烈，準(zhǔn)確的核算物流成本、對(duì)物流成本進(jìn)行有效的控制是第三方物流企業(yè)擴(kuò)大企業(yè)利潤(rùn)、增強(qiáng)競(jìng)爭(zhēng)優(yōu)勢(shì)的關(guān)鍵所在。在中國(guó)，目前多數(shù)企業(yè)仍舊采用傳統(tǒng)的物流成本核算方法來(lái)計(jì)算企業(yè)的物流成本，但這種傳統(tǒng)的成本方法是以數(shù)量為基礎(chǔ)來(lái)分?jǐn)偲髽I(yè)的間接費(fèi)用，高估簡(jiǎn)單的合同成本、低估復(fù)雜的合同成本，并不能準(zhǔn)確的為企業(yè)提供成本信息，導(dǎo)致企業(yè)無(wú)法對(duì)成本進(jìn)行有效的控制。作業(yè)成本法的核算過(guò)程是以活動(dòng)為基礎(chǔ)，把間接成本也看作是服務(wù)消耗作業(yè)的成本，使成本計(jì)算的范圍拓寬從而使計(jì)算出的物流成本更加準(zhǔn)確。因此，第三方物流企業(yè)通過(guò)應(yīng)用實(shí)施作業(yè)成本法來(lái)完善企業(yè)物流成本核算過(guò)程，為產(chǎn)品定價(jià)和成本控制提供準(zhǔn)確的物流成本信息。 本文首先分析了物流成本核算與控制研究的背景以及研究意義，隨后簡(jiǎn)要介紹了物流成本核算與控制在國(guó)內(nèi)和國(guó)外的研究現(xiàn)況，并對(duì)物流成本核算以及作業(yè)成本法在物流成本計(jì)算中的應(yīng)用研究作了重點(diǎn)闡述；其次，對(duì)SQ公司的物流成本控制現(xiàn)狀做了描述，提出SQ公司成本控制中存在的問(wèn)題，并分析了出問(wèn)題產(chǎn)生的原因；再次，分析了SQ公司物流成本的特性，提出了SQ公司有必要運(yùn)用作業(yè)成本法來(lái)核算企業(yè)的物流成本，在此基礎(chǔ)上建立了SQ公司的物流成本控制模型，運(yùn)用作業(yè)成本法對(duì)SQ公司兩份具有代表性的的物流訂單進(jìn)行了物流成本的核算，并將計(jì)算的結(jié)果與傳統(tǒng)成本核算方法所計(jì)算的結(jié)果進(jìn)行了比較，，通過(guò)比較得出作業(yè)成本法能夠更加合理、科學(xué)的計(jì)算SQ公司的物流成本，為企業(yè)的領(lǐng)導(dǎo)者提供更準(zhǔn)確、真實(shí)的成本控制信息，并提出了物流成本控制方案；最后，根據(jù)成本控制模型對(duì)SQ公司物流成本控制提出了對(duì)策。
[Abstract]:As a new industry, the third party logistics (TPL) is growing stronger with the rapid development of the global economy. At the same time, the competition is becoming more and more fierce. Effective control of logistics costs is the key for third-party logistics enterprises to expand their profits and enhance their competitive advantage. In China, most enterprises still use traditional logistics cost accounting methods to calculate logistics costs. However, this traditional cost method is based on quantity to share the indirect cost of the enterprise, overestimating the simple contract cost, underestimating the complex contract cost, can not accurately provide the cost information for the enterprise. The accounting process of ABC is based on activity, and indirect cost is regarded as the cost of service consumption. In order to widen the scope of cost calculation and make the logistics cost calculated more accurate, the third party logistics enterprises perfect the process of logistics cost accounting by applying the activity-based costing method. Provide accurate logistics cost information for product pricing and cost control. This paper first analyzes the background and significance of the research on logistics cost accounting and control, and then briefly introduces the current research situation of logistics cost accounting and control both at home and abroad. The application research of logistics cost accounting and activity-based costing in logistics cost calculation is emphasized. Secondly, the current situation of logistics cost control in sq company is described, and the problems existing in cost control of sq company are put forward. The reason of the problem is analyzed. Thirdly, the characteristics of logistics cost of sq company are analyzed, and the necessity of using activity-based costing to calculate the logistics cost of sq company is put forward. On this basis, the logistics cost control model of sq Company is established, and two representative logistics orders of sq Company are calculated by using activity-based costing method. The results of calculation are compared with those calculated by traditional cost accounting method. It is concluded that Activity-Based costing method can be more reasonable, scientifically calculate the logistics cost of sq Company, and provide more accurate for the leaders of enterprises. The real cost control information and the logistics cost control scheme are put forward. Finally, according to the cost control model, the countermeasures are put forward to control the logistics cost of sq company.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F259.23;F253.7

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本文編號(hào)：1536609