李文川作业成本法在德邦的应用任启文.doc

作业成本法在德邦物流的应用---以中山火炬开发区营业部为例 作者姓名：李 文 川 专业名称：物流管理 指导教师：任 启 文 讲师 摘要 随着人们物流管理意识的增强，人们对物流成本的关心日渐浓厚，降低物流成本已经成为物流管理的首要任务。这时能准确地核算物流成本成为首要问题，但是传统的成本核算方法并不能为企业提供准确可靠的成本信息。然而作业成本法是目前被广泛推崇的一种成本核算与分析方法。它能够弥补传统核算方法的不足，并具备传统方法不具有的许多优点。本文的目的就是试图对德邦物流中山火炬开发区营业部的物流成本应用作业成本法核算，期望能对德邦物流企业的成本核算与控制起到一定借鉴作用。 本文以应用研究为主，采用定量与定性相结合的方法。首先介绍了作业成本法的概念、理论体系，并将其与传统成本法做比较。紧接着，分析了德邦物流中山火炬开发区营业部的物流成本核算的现状。然后，应用作业成本法对德邦物流中山火炬开发区营业部进行成本核算与控制。最后得出应用作业成本法进行管理的注意事项及总结。 关键词： 传统成本法 作业成本法 物流成本核算 Abstract As people of awareness of logistics management, people concerned about the growing of logistics costs, reduce logistics cost has become a top priority of logistics management. At this time, is to be able to check logistics cost become a top priority, but the traditional cost accounting method does not provide accurate cost information for enterprises. However, homework cost method is now widely regarded a cost calculation and analysis method. It can make up for the shortage of the traditional accounting method, and with the traditional method does not have many advantages. The purpose of this paper is to attempt to DE bont logistics - zhongshan torch development zone business department cost accounting application of homework cost method, cost of gravels logistics enterprises is expected to play a reference role in management and control. This article mainly applied research, by adopting the combination of quantitative and qualitative methods. First this paper introduces the concept of homework cost method, the theory system, comparing with the traditional cost method. Then, the paper analyzes the gravels logistics - zhongshan torch development zone business department of the current situation of logistics cost accounting. Then, the application of activity-based costing method in gravels logistics - zhongshan torch development zone business department cost accounting and control. Finally it is concluded that application of ABC management matters needing attention and s