浅析作业成本法在第三方物流企业中的应用.doc

PAGE 摘 要 我国经济的高速发展给第三方物流企业带来很大的发展空间，随着我国第三方物流的高速发展，竞争也愈发激烈，要想在激烈的竞争中获得竞争优势的一个强有力的策略就是获取成本优势。成本信息是企业管理和决策的关键要素和先决条件。但由于我国当前会计制度的局限性，使得大量的物流成本没有得到真实的反映，从而造成了“物流冰山”效应。而作业成本法的出现使得获得较精确的成本信息成为可能。 本文在对第三方物流企业和作业成本法进行系统分析的基础上，将作业成本法应用于第三方物流企业中，推导出第三方物流企业的成本核算模型，建立以作业为基础的物流成本控制模型，利用模型研究第三方物流企业的产品定价决策、进行成本控制和顾客盈利性分析。 本文在应用研究的基础上针对某第三方物流企业的发展状况进行实践研究，对该物流企业应用本文提出的实用成本性态核算模型计算不同方案的物流作业成本，并应用作业成本法建立成本控制模型，确定作业成本标准，对作业成本差异进行分析，然后对建立的作业成本核算和控制模型进行评价。 最后，对作业成本法在第三方物流企业中的应用方法进行了总结，并指出了此方法中存在的难点，以后需要解决的问题，并提出了改进的建议。 关键字:第三方物流企业；物流成本管理；作业成本法 Abstract Chinas rapid economic development to a third party logistics enterprises a great deal of room for development, with the rapid development of Chinas third-party logistics, increasingly fierce competition, is a powerful strategy in order to gain a competitive advantage in the fierce competition in the competitive cost. The cost information is a key element of business management and decision-making and prerequisites. However, due to the limitations of our current accounting system, making a lot of logistics costs is not to be a true reflection, resulting in the logistics iceberg effect. Costing makes it more accurate cost information as possible.In this paper, based on a systematic analysis of third-party logistics companies and activity-based costing, activity-based costing applied to third-party logistics enterprises to derive the costing model for third-party logistics enterprises, the establishment of job-based logistics cost control model, the model of third-party logistics companys products and pricing decisions, cost control and customer profitability analysis. In this paper the application research based on for a third party logistics development status of practice research, on the logistics enterprise application this paper presents practical cost behavior accounting model calculation of different schemes of logistics operation cost, and the application of activity-based costing to establish cost control model, determine