企业物流成本核算方法的研究.doc

PAGE 中国最大的论文知识平台 内 容 摘 要 随着我国市场经济体系的逐步确立以及我国成功加入WTO，企业生存与发展的内外环境发生了深刻的变化，经营方式也由粗放型向集约型转化，而成本管理正是这一转变的核心，成本信息是企业管理和企业决策的关键要素与先决条件。企业不仅需要准确掌握物流系统各子系统、各环节的具体成本来保证生产经营和客户服务的盈利率，而且需要掌握更详尽的物流成本信息来确定成本削减的环节并对整个物流流程进行重组，以提高企业物流系统的运作效率。 本文采用会计和统计相结合的方法力图计算出企业的物流成本，从而为物流管理和控制提供定量分析的依据:开辟降低成本，增加利润的第三源泉,为企业物流经营决策提供信息,为制定物流价格提供资料。 关键词：物流成本、成本核算 、会计和统计相结合的方法  ABSTRACT With the entry of WTO and the establishment of market economy,the environment both inside and outside of survival and development of the enterprises has changed a lot.The management of enterprises has changed from extensive to intensive and cost management is the core in this change.Cost information is the key factor and precondition in the management and decision of enterprises. The enterprises not only need to master the subsystem and everya spect of conerete cost of logisties system aceurately to guarantee the produetion management and the customer serviee profit rate，but also need to grasp a more exhaustive information of logisties cost to determine how to cut the cost and recornbjne the whole logistics process and enhanees the logisties system operation efficieney of the enterprises. This thesis tries to use accounting and statistical methods of combining to determine the cost of logisties，which provide basis of quantitative analysis for logistics management and control: inaugurate lowering costs，increase the third profits souree；provide information for logisties management decision:supply price information for the development of logisties. KEYWORDS：logistic cost，cost calculation，A statistical methods of combining ccounting 正文目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc232488799 第一章 绪论 PAGEREF _Toc232488799 \h 1 HYPERLINK \l _Toc232488800 第一节 国内外研究现状 PAGEREF _Toc232488800 \h 1 HYPERLINK \l _Toc232488801 一、国外研究现状 PAGEREF _Toc232488801 \h 1 HYPERLINK \l _Toc232488802 二、国内研究现状 PAGEREF _Toc232488802 \h 1 HYPERLINK \l _Toc232488803 第二节 选题背景与意义 PAGEREF _Toc232488803 \h 2 HYPERLINK \l _Toc232488804 第三节