發(fā)布時(shí)間：2018-03-16 18:19

  本文選題：作業(yè)成本法　切入點(diǎn)：作業(yè)　出處：《南京財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著全球經(jīng)濟(jì)的一體化進(jìn)程加快、科學(xué)技術(shù)的飛速發(fā)展，以及商品流動(dòng)需求的加劇，企業(yè)物流活動(dòng)作為“第三利潤源”，在整個(gè)產(chǎn)業(yè)供應(yīng)鏈條中逐漸扮演著日益重要的角色，對(duì)物流成本的有效管理關(guān)系到企業(yè)在競爭激烈的市場經(jīng)濟(jì)下能否取得有利的生存和發(fā)展空間，從宏觀方面講，，物流產(chǎn)業(yè)作為國民經(jīng)濟(jì)新的增長點(diǎn)，其成本降低對(duì)國民經(jīng)濟(jì)的發(fā)展、人們生活水平的提高也具有重要意義。然而目前企業(yè)對(duì)物流成本采用的核算方式大都是以傳統(tǒng)的會(huì)計(jì)準(zhǔn)則為基礎(chǔ)，且物流成本構(gòu)成體系缺乏統(tǒng)一的規(guī)范，導(dǎo)致物流成本管理帶有一定的盲目性和局限性，因此企業(yè)有必要重視對(duì)物流成本管理。 本文通過對(duì)文獻(xiàn)研究發(fā)現(xiàn)，作業(yè)成本法作為一種新的成本核算方法逐漸為人們所認(rèn)知、接受，并已形成一套完整成熟的理論框架體系，其應(yīng)用領(lǐng)域涉及到金融業(yè)、生產(chǎn)制造業(yè)、商品批發(fā)業(yè)等，且取得良好的效果。文章分析制造企業(yè)物流成本的構(gòu)成、特征以及成本存在管理問題，并結(jié)合作業(yè)成本法基本理論與使用情況，得出基于作業(yè)的物流成本管理的具有一定的可行性的結(jié)論。 本文研究重點(diǎn)在于構(gòu)建一套可操作的物流成本管理模型。文章以作業(yè)為基礎(chǔ)，以作業(yè)成本法核算為起點(diǎn)，對(duì)整個(gè)企業(yè)的物流作業(yè)進(jìn)行梳理，分析成本的驅(qū)動(dòng)因素，計(jì)量產(chǎn)品消耗作業(yè)、作業(yè)消耗資源費(fèi)用的真實(shí)情況，接著利用數(shù)據(jù)包絡(luò)分析技術(shù)評(píng)價(jià)物流作業(yè)效率，并根據(jù)運(yùn)算結(jié)果及企業(yè)實(shí)際情況對(duì)物流成本進(jìn)行作業(yè)改進(jìn)，最終達(dá)到整個(gè)企業(yè)物流作業(yè)流程優(yōu)化的目的，最后文章將構(gòu)建成型的成本管理模型運(yùn)用于Y企業(yè)，通過案例分析驗(yàn)證模型的可行性。
[Abstract]:With the acceleration of the integration process of the global economy, the rapid development of science and technology, and the aggravation of commodity flow demand, enterprise logistics activities, as a "third profit source", are gradually playing an increasingly important role in the whole industrial supply chain. The effective management of logistics cost relates to whether the enterprise can obtain the favorable survival and development space under the fierce competition market economy. From the macroscopic aspect, the logistics industry is the new growth point of the national economy. The cost reduction is of great significance to the development of national economy and the improvement of people's living standard. However, at present, most of the accounting methods used by enterprises to logistics cost are based on the traditional accounting standards. The lack of uniform standard of logistics cost structure system leads to blindness and limitation of logistics cost management, so it is necessary for enterprises to pay attention to logistics cost management. In this paper, we find that Activity-Based costing (ABC), as a new cost accounting method, has gradually been recognized and accepted by people, and has formed a complete and mature theoretical framework system, and its application field involves the financial industry. This paper analyzes the composition, characteristics and cost management of logistics cost of manufacturing enterprises, and combines with the basic theory and application of activity-based costing. The conclusion that activity-based logistics cost management has certain feasibility. This paper focuses on the construction of a set of operational logistics cost management model. Based on activity and Activity-Based costing as the starting point, this paper combs the logistics activities of the whole enterprise and analyzes the driving factors of cost. Measuring the real situation of the cost of product consumption and resource consumption, then using data envelopment analysis technology to evaluate the efficiency of logistics operation, and to improve the logistics cost according to the result of calculation and the actual situation of the enterprise. Finally, the purpose of optimizing the logistics operation flow of the whole enterprise is achieved. Finally, the cost management model is constructed and applied to Y enterprise, and the feasibility of the model is verified by case analysis.
【學(xué)位授予單位】：南京財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F425

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本文編號(hào)：1621121