基于作业成本法的H造船厂物流成本管理研究-工商管理专业论文.docxVIP

摘 要 伴随着生产规模的扩大和市场竞争的日益激烈，企业必须降低成本来增强自己的 竞争力。通过降低企业物流成本以获取利润的效益逐步显现，物流成为企业的“第三利 润源泉”，这使得降低物流成本成为物流管理的重中之重。但是在传统的成本会计核算 体系中绝大多数的物流成本都没有得到精确的反应，影响了企业的经营管理决策， 作 业成本法的出现正 好解决了这一问题 。本文通过对物流 成本、作业成本法 (Activity-Based Costing，以下简称ABC)、物流管理的介绍，结合我国当前的物流管理 现状研究了在企业物流管理过程中应用ABC的现实迫切性和已经具备的条件，指出应 用ABC的先期条件、其应用的具体方法步骤和应当注意的问题。然后结合理论以H造船 厂的物流成本管理为研究对象进行分析。 通过研究发现，在企业物流成本管理的过程中引入ABC，不仅可以有效解决物流 成本核算中物流项目核算不全、物流各作业环节效益悖反等问题，还可以解决物流活 动中间接费用难以分摊的问题，因而具有重要的理论价值和实践指导意义。 关键词：物流成本 作业成本法 物流成本管理 H造船厂 Abstract With the continuous expansion of production scale and fierce of market competition, companies must reduce costs to achieve their competitive advantage. However, by reducing the cost of logistics enterprises to obtain effective profits gradually revealed, the logistics become the third profit source, that makes making the logistics management to reduce logistics costs become a top priority. But under the shackles of traditional cost accounting system, the vast majority of logistics costs have not been precise reaction, affecting the business management decisions. The emergence of Activity-Based Costing just solved this problem. Firstly, through the introduction of logistics costs, job costing, logistics management, and studied the application of enterprise logistics management process combined with activity-based costing management the current situation of Chinas logistics the necessity and feasibility of pre-conditions noted costing application specific method steps of their applications and questions should be noted. Then combined theoretical with case studies, analyzed the Logistics Cost Management of Shandong H Shipbuilding in detail. The research shows that the introduction of activity-based costing in the process of enterprise logistics cost management, not only can effectively solve the logistics cost accounting project accounting insufficiency logistics, the logistics aspects of each job contradiction benefits and other issues, you can also solve the difficult logistics activitie