基于作业的制造企业物流成本管理分析-企业管理专业论文.docxVIP

I I 摘 要 随着全球经济的一体化进程加快、科学技术的飞速发展，以及商品流动需求 的加剧，企业物流活动作为“第三利润源”，在整个产业供应链条中逐渐扮演着 日益重要的角色，对物流成本的有效管理关系到企业在竞争激烈的市场经济下能 否取得有利的生存和发展空间，从宏观方面讲，物流产业作为国民经济新的增长 点，其成本降低对国民经济的发展、人们生活水平的提高也具有重要意义。然而 目前企业对物流成本采用的核算方式大都是以传统的会计准则为基础，且物流成 本构成体系缺乏统一的规范，导致物流成本管理带有一定的盲目性和局限性，因 此企业有必要重视对物流成本管理。 本文通过对文献研究发现，作业成本法作为一种新的成本核算方法逐渐为人 们所认知、接受，并已形成一套完整成熟的理论框架体系，其应用领域涉及到金 融业、生产制造业、商品批发业等，且取得良好的效果。文章分析制造企业物流 成本的构成、特征以及成本存在管理问题，并结合作业成本法基本理论与使用情 况，得出基于作业的物流成本管理的具有一定的可行性的结论。 本文研究重点在于构建一套可操作的物流成本管理模型。文章以作业为基 础，以作业成本法核算为起点，对整个企业的物流作业进行梳理，分析成本的驱 动因素，计量产品消耗作业、作业消耗资源费用的真实情况，接着利用数据包络 分析技术评价物流作业效率，并根据运算结果及企业实际情况对物流成本进行作 业改进，最终达到整个企业物流作业流程优化的目的，最后文章将构建成型的成 本管理模型运用于 Y 企业，通过案例分析验证模型的可行性。 关键字：作业成本法；作业；制造企业；数据包络分析 II II ABSTRACT With the process of economic integration to speed up, the rapid development of science and technology, as well as increased demand in commodity flows, as the third profit source, corporate logistics activities gradually plays an increasingly important role in the whole industry supply chain, and effective management of logistics costs related to whether the enterprise can obtain favorable survival and development of space in a competitive market economy .From a macro perspective, as a new growth point of national economy, it is significant to reduce the cost of logistics production for improvement of peoples living standards and the development of the national economy. However, accounting of enterprise logistics costs is mostly based on traditional accounting standards, and the conceptual system of logistics costs is lack of uniform norms, which lead to blindness and limitations of the logistics cost management, therefore it is necessary to attach importance to the management of logistics costs for the enterprise. Based on the study of the literature, as a new cost accounting methods activity based costing is gradually acknowledged and accepted by people, And has formed a complete and mature theoretical framework, the application areas of which are related to the financial sector, prod