毕业设计（论文）《第三方物流企业成本核算浅探》.docVIP

武汉工业学院毕业论文 PAGE PAGE 7 武汉轻工大学 毕业设计（论文） 设计（论文）题目：第三方物流企业成本核算浅探 姓名： 学号：090808123 院（系）：经济与管理学院 专业：会计学 指导老师： 2013年5月 摘要 第三方物流企业的利润,从本质上讲是源于现代物流管理科学推广所产生的新价值,也就是第三利润的源泉，可以认为物流成本的节约就是物流科学创造的新价值,这种新价值为第三方物流企业和客户企业所共享，降低客户企业的经营成本就是提高自身的经营业绩,这就是第三方物流企业与客户企业的双赢战略。 本文针对第三方物流企业的特点，对企业成本核算问题展开研究，提出适合于第三方物流企业的成本核算方法，以达到提高宏观和微观决策层所需的物流企业成本核算的信息质量的目的。 目前我国的物流企业在成本管理上还很不规范,尤其是在物流成本核算缺乏科学性和权威性，针对这些问题,本文通过对国内外物流成本先进管理理论的分析与研究,总结了物流企业区别与其他生产制造企业的物流成本特性,并结合实际对物流企业成本进行详细地分析研究,为物流企业降低物流成本提供了可靠的理论和事实依据。 关键词：物流企业 物流成本 成本核算 ABSTRACT The third-party logistics providers (TPLP) bet profit from the new value that essentially originates from the development of the modern logistic management science. It can be said that the new value comes from the reduction of the logistic cost,which is shared by TPLP and their clients. The cost reduction of the clients means the performance improvement of the logistic provider, which is a win-win run. In consideration of the Third Party logistics enterprises features, this dissertation purposes to explore the issue of enterprise cost accounting，putting forward the cost accounting methods adaptive to logistics enterprises,so as to improve the information quality of logistics enterprise cost accounting needed by macro and micro decision-making layers. At present, the cost management of logistics enterprises in China is not mature and it is lack of scientific and canonical theory especially in the cost analysis and control. With these issues, this thesis summarizes the peculiarity of logistics enterprises distinguishing with the manufacture enterprises and provide the reliable theory and the factual basis to reduce the cost of logistics enterprises and analyses the logistics cost and cost control combining the reality. KEY WORDS: Third Party Logistics, costing ，logistic cost 目录 1绪论 3 1.1选题背景以及研究意义3 1.1.1选题背景3 1.1.2