管理会计小组作业要点解析.ppt

Activity-based costing and distribution logistics management(ABC成本核算法及销售物流管理) 小组成员：吕恬然 刘晓宇 漆俊美 刘洁 刘梦辉 时间：2014.3.14 Contents Part1. Introduction of this paper 1.1 Brief introduction to this paper Most of the research papers and articles dealing with ABC have their focus on manufacturing operations, although the ABC approach can be applicable across the spectrum of company functions. (当前状况：前人ABC制造业的应用研究居多，而事实上ABC是可以用以公司的许多功能) This paper discusses ABC in context with distribution logistics management. The procedure of calculating activity-based costs of a distribution warehouse in a case-company is presented in detail.（本文ABC法在销售物流管理的应用，通过对一个公司仓储作业成本核算的具体分析为例） 1.2 Compare with other paper ABC systems function: improved cost accounting (提高成本核算及其精准度) For: Offers product costs more accurate than those of traditional cost systems. These are achieved by using cost drivers to trace the costs of the activities to the products that consume the resources used in those activities. (KEY:通过成本动因和作业来实现） 1.3 The aims of this paper Part2. Step of designing ABC system 1.preparation work :（系统设计前的准备工作） define type of cost information （定义成本资料的类型） scope of interest（然后定义与之相关的所有者的权益范围） 2.main steps:（主要涉及流程） Part3. company case  case analysis 1: Basic introduction of the company Name:Chymos Oy（公司名） Industry: confectionery and foodstuff manufacturer(糖果和副食) Case target : (1). clarify the behavior of costs inside the product warehouse (2).examine the distortion of product costs caused by allocating distribution costs by the value of products （产品仓库的各种成本的分类通过产品价格来确认产品成本的真正的分配情况） case analysis 3: Material flows inside the warehouse(fig.物料的3条流转路线) case analysis 4 (1) 把resource分配到作业 (2) 计算作业成本到产品成本 (3) whole procedure Resources:space,equipment personnel（3大主要资源） Distribu