大学生科研创新项目研究报告项目名称：作业成本法在物流企业的.DOCVIP

大学生科研创新项目研究报告 项目名称： 作业成本法在物流企业的应用研究——从“敦豪”到“顺丰” 项目类型： 重点项目 项目年度： 2013年 项目负责人： 郑芳（学号：32011040123） 负责人院（系）： 会计学院 专业（方向）： 会计学（注册会计师专门化） 项目组成员： 蔡超君、白珊、吴婷、朱梦恬 指导教师： 韩文连 （副教授） 摘要 作业成本法产生于20世纪末美国，是一种以作业为基础的成本核算方法，由于细化了分配标准，很大程度上弥补了传统方法成本计算不够准确的缺陷，在很多国家各个领域得到应用。特别是物流行业，因其运营流程复杂、间接费用比例大等特点，在运用作业成本法优化成本管理方面很具有代表性。本文主要运用了文献分析法和案例分析法，通过对大量物流企业成本文献进行研究分析，结合国内外实际案例，介绍了作业成本法在处于行业领先地位的全球性国际快递公司——“中外运敦豪”的应用和发展，总结其成功经验，得出国内发展较为成熟的快递企业——“顺丰速运”的成本管理优化方案。并进一步结合我国物流行业发展中存在的问题，提出物流企业实施作业成本法进行物流成本管理的具体对策，也为当代的物流企业解决此类问题提出了建设性的意见。 关键词：作业成本法 物流企业成本 成本管理 Abstract Activity-Based Costing (ABC) is a management accounting information system developed in the latest 20th century in the U.S, which collects costs on the basis of the underlying nature and extent of those activities. ABC has become popular in cost measurement due to its refinement method of the allocation criteria, which makes up the drawback of the inaccurate allocation in traditional method. It has applied to many different fields in different countries. Especially in the logistics management industry as its complex operational processes, large proportion of overheads. In this paper, the two main approaches we used are literature analysis and case analysis. Through a lot of literature research and analysis about the cost of logistics enterprises, we combined with practical domestic and abroad case then introduced how activity-based costing is applied and developed in an industry leader, the global international express delivery company, DHL . After summarizing the successful experience, we conclude the cost management optimization project of a developed domestic courier company, SF. And we further combined with the problems of development in Chinas logistics industry then propose a specific countermeasure for logistics industry’s cost management in implement of activity-based costing that also made constructive suggestions for the modern logistics enterprises to solve such problems. Key words：activity-based costing，cost of