冷链物流企业物流成本分析研究-交通运输工程专业毕业论文.docxVIP

Analysis Analysis Study Of Cold Chain Logistics Enterprises costs Abstract So饥me logistics enterprises traditional accounting methods for enterprise logistics cost accounting generally．However，in the conventional method of accounting process，the indirect costs of logistics enterprises appeared unreasonable distribution，transportation cost allocation unclear，extensive management cost management into nature．Traditional accounting methods calculated cost of logistics enterprises not truly reflect the cost of each job consumption issues of logistics enterprises，enterprise management decision-making will send the wrong cost information that impact business development decisions．In order to solve the existing problems of traditional cost method，use the Activity。Based Costing analvze cold chain logistics enterprises cost in this paper．Purpose is to analyze the of Cold Chain Logistics Enterprise cost，analyze consumption of logistics enterprise and costs in all aspects of operations by Activity．Based Costing，then calculate logistics operation Steps total consumption costs． Fruit(Main business Service Objects)Cold Chain Logistics enterprises as an example to this paper’S analysis,then introduce the concept of the Cold Chain Logistics，which use the Cold chain to achieve the Freshness of fruit and drop．Combined with the prospects and the rapid growth at foreign，we get superiority．Then start writing from the logistics management，the purpose to analyze Logistics costs Based Cold Chain Logistics，the article to N company as an example．The paper’S main research content is analyzing research background and significance of this topic firstly．Secondly analyzing the basic theory of this paper firstly，introducing the basic principle and calculation steps of Activity‘Based Costing and Analyzing the difference of Activity．Based Costing and Volume-Based Costing．Thirdly analyzing logistics costs of the Third-party logistics enterprise and problems of logistics cost accounting system，analyzi