管理会计小组作业教程教案.ppt

COMPANY LOGO Company LOGO 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 第一篇 Contents End and discussion Steps of designing system A whole case analysis Introduction of this paper part1 part2 part3 part5 part4 Results and conclusions 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） only limited to manufacturing 仅限于制造过程的一个应用 can be used for other company functions 其他的一个流程过程之中 compare 1.3 The aims of this paper study how ABC principles could be applied to distribution logistics（ABC成本核算法在销售物流的一个应用） what potential benefits are to be achieved in distribution logistics management by applying the ABC approach.（证明ABC成本法在销售物流管理之中潜在的哪些作用） 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） type of cost information scope of interest preparation work 2.main steps:（主要涉及流程