作业成本法在物流企业-中的应用修改稿.docxVIP

第二章 PAGE II PAGE III PAGE 21 摘 要 伴随着我国加入世界贸易组织，以及越来越加剧的经济全球化趋势。我国物流企业面临新的国际环境，面对新的挑战，企业必须增强自身的竞争力。降低成本是一个非常有效的途径之一，但是当前企业的成本核算方法，不仅无法更好的加强企业成本管理，而且阻碍了企业自身竞争力的增强，所以当前企业迫切的需要一种正确的成本核算，这对企业来说不仅具有可行性，更具有必要性. 本文在介绍作业成本法的基本概述上,具体阐述了国内外物流作业成本法的研究现状,通过比较分析,更突出我国物流业的落后,加上对M物流公司的举例分析,得出采用作业成本法可以清楚地知道企业的物流成本构成及其发生的金额。 关键词: 作业成本法 物流企业 M物流公司 Abstract With Chinas accession to the wto, more and more intensified economic globalization trend. Logistics enterprises in China is facing a new international environment, facing new challenges, enterprises must enhance their competitiveness. Cost reduction is one of a very effective way, but the current enterprise cost accounting method, not only can better strengthen enterprise cost management, and hindered the enhancement of enterprise competitiveness, so the enterprise urgently needs a correct cost accounting, it is not only for enterprise has the feasibility, necessity is more. Introduce the basick overview of homework cost methoed is presented in this paper ,It detailed elaborated our country and foreign research status of logistics operation cost method, through the comparative anaiysis, more outshanding behing of the lodistics industry in our country, combined with example analsis of the M logistics, came to the homework, cost method can clearly know the enterprise’s logistics cost composition and its amout. Keywords: postal logistics center homework M logistics company 目 录 TOC \h \z \t 标题 1,2,标题 2,3,标题 3,4,标题,1 HYPERLINK \l _Toc 摘 要 PAGEREF _Toc \h I HYPERLINK \l _Toc Abstract PAGEREF _Toc \h II HYPERLINK \l _Toc 第一章 绪论 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 1.1研究背景 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 1.2国内外研究的现状 PAGEREF _Toc \h 2 HYPERLINK \l _Toc 1.2.1国外研究的现状 PAGEREF _Toc \h 2 HYPERLINK \l _Toc 1.2.2国内研究的现状 PAGEREF _Toc \h 4 HYPERLINK \l _Toc 1.3研究的目的 PAGEREF _Toc \h 6 HYPERLINK \l _Toc 第二章 作业成本法的概述 PAGEREF _Toc \h 7 HYPERLINK \l _Toc 2.1 作业成本法的介绍 PAGEREF _Toc \h 7 HYPERLINK \l _T