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  本文選題：物流成本 + 物流成本核算�。� 參考：《湖南大學》2013年碩士論文

【摘要】：目前,我國物流成本核算和控制沒有完整的體系,企業(yè)的物流成本仍然處于“冰山”之下,物流成本核算不清晰、控制目標不明確,導致物流成本始終居高不下,物流成本的核算與控制日益成為我國企業(yè)關注的焦點問題。物流成本的核算和控制能夠提供準確的產品成本信息,使企業(yè)能夠根據市場情況做出正確的決策,合理分配企業(yè)資源,為顧客提供更加專業(yè)和優(yōu)質的產品或服務。“第三利潤源”理論指出正確核算和有效控制企業(yè)物流成本是保證第三利潤源泉實現的關鍵、是企業(yè)提高管理水平和市場競爭能力的關鍵。因此,物流成本的核算和控制成為企業(yè)物流管理的核心內容。 本文研究對象是金健米業(yè)公司。金健米業(yè)是一家農產品加工企業(yè),目前其物流成本核算與控制都沒有形成系統(tǒng),物流成本只是在現有財務會計核算體系下由財務部門進行粗略的估算和簡要控制。本文首先介紹了金健米業(yè)的物流成本管理現狀,分析了金健米業(yè)公司物流成本核算與控制中存在的主要問題。并根據金健米業(yè)的具體情況,提出運用會計核算方法中的雙軌制對物流成本進行核算。然后,根據金健米業(yè)的具體情況計算了金健米業(yè)的物流成本,根據金健米業(yè)公司物流成本核算結果對金健米業(yè)公司的物流成本構成進行必要的分析,針對金健米業(yè)公司的運輸成本、庫存成本、裝卸成本、隱性成本等物流功能成本提出了相應的控制策略,以期望能夠改進金健米業(yè)公司物流成本控制水平。此外,針對金健米業(yè)的情況,本文提出從提高物流成本管理意識、優(yōu)化物流系統(tǒng)、加強物流成本核算、重視物流成本控制四個方面提出了完善物流成本核算和控制的建議,希望能提升金健米業(yè)的物流成本核算和控制水平,最終提高公司的綜合競爭力。
[Abstract]:At present, there is no complete system of logistics cost accounting and control in our country. The logistics cost of enterprises is still under the "iceberg", the logistics cost accounting is not clear, the control goal is not clear, and the logistics cost is always high. Logistics cost accounting and control has become the focus of our enterprises. Logistics cost accounting and control can provide accurate product cost information, enable enterprises to make correct decisions according to market conditions, reasonably allocate enterprise resources, and provide customers with more professional and high-quality products or services. The theory of "the third profit source" points out that the correct accounting and effective control of the logistics cost is the key to the realization of the third profit source, and the key to the improvement of the management level and the market competition ability of the enterprise. Therefore, logistics cost accounting and control become the core content of enterprise logistics management. The object of this paper is Jinjian Rice Co., Ltd. Jinjian rice industry is a processing enterprise of agricultural products. At present, there is no system of logistics cost accounting and control in Jinjian rice industry. Logistics cost is only roughly estimated and controlled by financial department under the current financial accounting system. This paper first introduces the current situation of logistics cost management in Jinjian rice industry, and analyzes the main problems in the logistics cost accounting and control of Jinjian rice industry company. According to the concrete situation of Jinjian rice industry, the double track system in the accounting method is put forward to calculate the logistics cost. Then, according to the specific situation of Jinjian rice industry, the logistics cost of Jinjian rice industry is calculated. According to the results of logistics cost accounting of Jinjian rice industry company, the composition of logistics cost of Jinjian rice industry company is analyzed. In order to improve the logistics cost control level of Jinjian Rice Company, this paper puts forward the corresponding control strategies for the logistics function cost, such as transportation cost, inventory cost, loading and unloading cost, hidden cost and so on, in order to improve the logistics cost control level of Jinjian Rice Co., Ltd. In addition, aiming at the situation of Jinjian rice industry, this paper puts forward some suggestions on how to improve logistics cost accounting and control from four aspects: improving logistics cost management consciousness, optimizing logistics system, strengthening logistics cost accounting, and attaching importance to logistics cost control. We hope to improve the logistics cost accounting and control level of Jinjian rice industry, and finally improve the comprehensive competitiveness of the company.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F253.7

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本文編號：2023271