基于作业成本法的第三方物流企业成本核算分析-企业管理专业论文.docxVIP

I I 摘 要 摘 要 在国民经济发展进程中，物流被普遍认为是企业在降低物质消耗、提高劳动生产率 以外的“第三利润源泉”。自从 20 世纪 80 年代以来，企业越来越重视整合自己的主要 资源与业务，而把其他资源与业务外包，从而形成了物流业新的分支：第三方物流。在 我国第三方物流产业已经蓬勃发展之时，这一行业的成本核算体系却又未能相应的发展 起来。在实务中，我国大部分第三方物流企业是根据自己对物流成本的理解，参照传统 的成本核算方法来计算物流成本。由于传统的成本核算方法是基于传统制造业发展而来 的，具有一定的局限性，已经不再适合用于第三方物流企业的成本管理上，导致第三方 物流企业不能真实的反应全部物流成本。市场竞争日益激烈，面对这些挑战，第三方物 流企业不得不将管理重心落到如何降低物流成本上。此时，能够探索并应用一套有效的 成本核算方法对第三方物流企业而言已经迫在眉睫。 本文首先对作业成本法和第三方物流的相关理论知识进行了介绍，将作业成本法和 传统成本法进行对比，分析了作业成本法的适用范围，在此基础上对第三方物流企业的 成本构成及特征进行剖析，讨论了第三方物流企业采用作业成本法的必要性和可行性。 然后根据作业成本法的实施程序建立了第三方物流企业作业成本法核算模型，并引入实 例进行了进一步的说明，总结出了我国第三方物流企业应用作业成本法存在的难点，并 提出了保障措施。 关键词 作业成本法 第三方物流企业 成本核算 II II Abstract Abstract In the process of national economic development,Logistics is widely considered to the third profit source of the enterprises outside reducing material consumption and increasing labor productivity. Since the 1980s,the companies take more and more attention to integrate their main resources and business,and outsource the other resources,thus forming a new branch of the Logistics industry:Third-Party Logistics Enterprise. Third-Party Logistics in China has been booming,but the industrys cost accounting system failed to have a corresponding development.In practice,most of our Third-Party Logistics enterprises according to their own understanding of logistics costs,and refer to the traditional cost accounting methods to calculate the logistics costs.Because the traditional cost accounting method which is based on the traditional manufacturing industry,with certain limitations,is no longer suitable for Third-Party Logistics enterprises cost management, resulting in they cant truly response all the logistics costs .The market competition is becoming increasingly fierce,in the face of these challenges,the Third-Party Logistics enterprises have to focus on how to reduce logistics costs.At this point,be able to explore and applicate an effective cost accounting method for the Third-Party Logistics enterprises is around the corner. This paper first