基于作业成本法的物流成本核算体系研究会计学专业论文.docxVIP

i i 摘 要 作为“第三利润源”，物流活动越来越受到人们的重视，同时物流成本管理也逐 渐成为人们研究的重点。本文在对物流基本理论分析的基础上，设计了一套比较完整 的物流成本核算体系来指导实践，将物流成本管理提升到企业管理的高度。针对论文 研究的特点，本文采用了定性分析、规范研究的研究方法。 首先，对物流成本及作业成本法的研究进行了概括总结，并有针对性的进行了相 关基础理论的铺垫，具体包括物流成本的构成、物流成本的管理模式、作业、作业成 本、成本动因、作业成本库等重要概念，以及作业成本法的“产品消耗作业，作业消 耗资源”的基本思想。 其次，分析了作业成本法在我国企业物流成本中应用的必要性和可行性，针对我 国企业物流成本管理的现状及存在的问题，提出了完善作业成本法在企业物流成本管 理应用的途径。 再次，在对相关理论梳理的基础上，将作业成本法的“产品消耗作业，作业消耗 资源”的基本理念与会计基本体系结构相融合，设计了一套基于作业成本法的物流成 本核算体系，主要包括各种凭证、成本账户、账簿以及成本报表的设计。论文对基于 作业成本法的企业物流成本核算的步骤进行了阐述，即将资源成本归集到作业，再将 作业成本归集到最终产品的过程，并对基于作业成本法的物流成本核算方法进行了重 点分析。 最后，针对于以上研究，总结出作业成本法在物流成本管理中应用的科学性及其 广阔的发展前景。 关键词： 物流成本 作业成本法 物流成本核算体系 ii ii Abstract Nowadays, people have paid more and more attention to logistics-the third profit source.Based on the analysis of basic theory of logistics, this paper aims to build up a more complete accounting system of logistics costing to guide practice, and raise the logistics cost management up to a level of management accounting. The paper adopts mainly methods of qualitative and theoretical. Firstly, the paper summarizes the logistics cost and activity-based costing, and introduces relative theories. The paper introduces the basic concepts of ABC, which includes the logistics cost structure, logistics cost management mode, activity, activity cost，cost driver, activity cost pool, and the basic idea is “Products consume activities, and activities consumes resource”. Secondly, it analyses the feasibility and necessity about the application of Activity-Based Costing in the Enterprise. Based on relative theories, for Chinas logistics cost management in the current situation and existing problems, by improving the operating cost management applications in the logistics cost approach. Thirdly, combinding the ABC methodology which is “Products consume activities, and activities consumes resource” and accounting system structure, the paper designs a calculating system, which includes voucher, accounts, books of accounts and cost reports. The paper expounds the procu