基于作业成本法的企业物流成本控制系统分析-工商管理专业论文.docxVIP

基于作业成本法的 基于作业成本法的 企业物流成本控制系统研究 李玉明(会计学) 指导教师：刘广生(副教授) 摘要 随着经济全球化的不断发展和市场竞争的日益激烈，企业扩大销售 量和降低劳动成本的利润空间正在逐步缩小。物流作为企业获取第三利 润的源泉，已经越来越为人们所重视。物流管理对于降低资源消耗、提 高生产效率、增进企业经营效果、降低总体费用有着不容忽视的作用， 物流能力已经成为企业的核心能力之一。因此，加强企业物流成本管理 和控制，对企业降低成本、获得竞争优势和提高经济效益有着极其重要 的意义。 全文按照“认识和评述现有物流成本理论——分析作业成本法应用 于企业物流成本控制的必要性和可行性——设计企业物流成本综合控制 系统——对物流成本的预算和核算进行深入探讨——企业物流成本综合 控制系统的实施”这一主线展开对物流成本控制的研究。整个研究工作 明确了物流成本构成；设计了物流成本综合控制系统；并对控制过程中 的企业物流成本的预算和核算进行了详细研究，具有很强的现实意义。 关键词：物流成本作业成本法控制系统预算核算 Study Study on Control System of Enterprise Logistics Cost on the Basic of ABC Method u Yu-ming(Accounting) Directed by Vice Professor L1U Guang-sheng Abstract With the constant development of economic globalization and increasingly fierce competition in the market，profit maI西ns of expanding sales and lowering labor costs ale gradually narrowing．As a source of enterprises’third profit，logistics cost has become increasingly important to enterprises．Logisties management plays an important role to reduce the consumption of natural resources，increase efficiency,enhance enterprises operating results，and lower overall costs．Logistics capacity has become one ofthe COre competencies ofenterprises．Therefore，strengthening the logistics cost management of enterprises is extremely important to reduce costs，gain competitive advantages and economic benefits． This paper makes research according to the rule of‘review of the logistics cost-theory一一analysis of ABC method for controlling the logistics cost of enterprises in the necessity and feasibility——desi髓of integrated lo西stics cost control system——discussion about the logisacs cost budgeting and accounting———conduct ofthe new system”．This paper analyses the consistent of the logistics cost,design the integrated logistics cost control system，research the logistics cost budgeting and accounting in details．This paper has all important practical sgnse． Key words：Logistics cost；ABC method；Control system；Budget； Account； 独创性声明本人声明所呈交的论文是我个人在导师指导下进行的研究工作及取 独创性声明 本人声明所呈交的论文是我个人在