学位论文-上海xx有限公司成本管理分析.doc

目 录 中文摘要及关键词 I 英文摘要及关键词 II 文献综述 III 一、XX企业及XX企业成本 1 （一）XX企业基本情况 1 （二）XX企业成本的特点 1 二、XX业务相关成本费用组成 2 （一）业务前期费用 2 （二）XX信息管理费用 2 （三）业务作业费用 3 三、XXXX有限公司成本管理现状分析 3 （一）公司概况 3 （二）成本费用管理现状分析 3 （三）XXXX有限公司成本管理产生的问题 6 四、改善XXXX有限公司成本管理的对策 7 五、结论 9 参考文献 10 致 谢 11 内容摘要 随着XX成本节约给企业、给整个社会带来巨大效益的观念被逐渐认识，XX成本管理受到了普遍关注。本文对XX企业的定义以及XX成本的定义进行了界定。并针对我国XX企业对XX成本的具体管理存在的问题进行了探讨。 本文通过国内XX企业的实际调研，提出了解决XX企业成本费用管理问题的对策。我国XX企业成本费用管理存在的三大问题是：企业缺乏成本费用管理意识、缺少成本费用管理的标准以及成本费用资料的缺失。并通过实际案例分析阐述解决上述问题的对策在于增强企业意识，在充分的了解并合理划分成本后，选择符合企业需要的核算方式，进而建立科学的XX管理会计制度。使企业的成本费用管理成为降低企业成本费用水平，提高企业经济效益。 关键词： XX企业 成本费用 核算 Abstract With the logistics cost savings to the enterprise, has brought tremendous benefits to the whole concept of community is growing recognition, logistics cost management has been widespread concern. In this paper, the definition of logistics as well as the definition of logistics costs were defined. And for the cost of logistics enterprises in specific management of logistics problems were discussed. In this paper, the actual investigation of domestic logistics companies, logistics companies proposed to solve the problem of cost management measures. This paper argues that Chinas logistics cost management is the existence of three major issues: the lack of cost management business sense, the lack of cost management standards and the lack of cost data. Explained through practical case studies to address these problems is to enhance awareness of the countermeasures, in the full understanding and reasonable division of costs, choose the way to meet the business needs of accounting and thus establish a scientific and logistics management accounting system. The cost of the enterprise management as reduce costs, raise an important guarantee for economic efficiency of enterprises Key words: logistics enterprises; the cost; accounting 文献综述 谭梦茹（2015年）指出XX企业是指从事XX活动的经济组织，至少从事运输（含运输代理、货物快递）或仓储一种经营业务，并能够按照客户XX需求对运输、储存、装卸、包装、流通加工、配送等基本功能进行组织和管理，具有与自身业务相适应的信息管理系统，实行独立核算、独立承担