关于远程公司成本管理的研究.docVIP

关于远程公司成本管理的研究 摘 要 有效的物流成本控制所产生的经济效益和社会效益都是显著的，是挖掘第三利润源的直接手段。因此，物流成本控制对于降低企业成本和提高企业产品的竞争力都具有重大的意义。 在物流成本对企业的利润影响越来越重要的情况下，研究企业物流成本管理并建立有效的企业物流成本核算和控制体系尤其重要。作业成本法应用于物流成本管理，正顺应了这一要求。本文从研究我国物流公司物流成本管理的现状及形成原因出发说明了改进物流成本管理的迫切性与可行性。 本文论述了现代物流的定义及其内容和分类，运作过程以及物流成本的构成与特性。企业的物流成本管理实际是对企业物流进行管理，而成本只是其管理的手段。根据作业成本法在现有物流管理领域中应用的可行性、成熟度论述了如何将作业成本法应用在物流成本计算当中。 本文通过五个章节来研究 第一章对研究了物流成本管理的研究背景、意义、内容、思路等理论问题，分析国家物流成本管理的现状。 第二章提出了物流成本及物流成本管理的概念，分析了物流成本的构成，指出了物流成本的特性和影响因素及给企业带来的优越处。 第三章阐述了企业的概况及企业物流成本管理的现状，并对存在的问题进行了深入的探讨。 第四章是本文的重点主要是针对企业所存在的问题提出成本管理的有效途径及相应的措施。 第五章是文章的结束语，总结本文主要观点，指出本论题研究的不足和进一步研究的方向。 关键词：成本管理，物流，成本，作业成本法 Research On Logistics Cost Management of YUAN Cheng Corporation Abstract Logistics cost control can generate enormous economic and social benefits, and it is the direct method to gain the third profit source. Therefore, the logistics cost control is great significant to reduce business costs and improve business competitiveness of their products. Research on the logistics cost management and the establishment of effective logistics cost accounting and control systems become particularly important as logistics costs becoming more and more important to corporate profits. Activity-Based Costing applied to logistics cost management is responsive to this requirement. Through studying the logistics cost management status of logistics corporation and its reason, this paper illustrated the urgency and feasibility of improving the management of logistics cost. This paper discoursed upon the definition, content and classification of modern logistics, as well as its operation process, composition and characteristics. Logistics cost management of companies actually manage the enterprise’s logistics, while cost is only a means. Based on the feasibility and maturity that Activity-Based Costing applied to the field of logistics management, paper discussed how to apply Activity-Based Costing method to the logistics cost calculations. There are five sectio