作业成本法在物流企业中的应用与研究.doc

PAGE - - 作业成本法在物流企业中的应用研究 摘 要 随着物流管理意识的增强，人们对物流成本的关心日渐浓厚，降低物流成本已经成为物流管理的首要任务。在许多企业中，物流成本占企业总成本的比重很大，物流成本的高低直接关系到企业利润水平以及竞争力的高低，所以，物流成本管理成为企业物流管理的一个核心内容，也可以说，人们对物流的关心首先应该从关心物流成本开始。物流既是主要成本的产生点，又是降低成本的关注点。加强对物流成本的研究与管理对提高物流活动的经济效益有着非常重要的意义。 本文介绍了ABC作业成本法产生的背景及其意义，简要分析了国内外的发展现状，结合温州市远大物流有限公司的财务分析状况，指出了现阶段物流企业成本核算方法的不足与缺陷，并提出了改进的方案。 关键词：成本管理、物流管理、物流企业、作业成本法  ABSTRACT With the enhanced awareness of logistics management, people are increasingly concerned about the logistics costs of a strong, lower logistics cost of logistics management has become a top priority. In many enterprises, business logistics costs accounted for a large proportion of the total cost, logistics cost is directly related to the low level of corporate profits, as well as the level of competitiveness. Therefore, the logistics cost management has become a logistics management enterprise core content, but also can be said that people concerned about the logistics of the first concern should be the beginning of the logistics costs. Logistics is the major cost of the resulting point is also the concern to reduce costs. Strengthen the research and logistics cost management to improve the economic efficiency of logistics activities has a very important significance. In this paper, activity-based costing ABC have the background and significance, a brief analysis of the development of the status quo at home and abroad, combined with long-term logistics Co., Ltd. Wenzhou financial analysis of the situation, pointing out the logistics at this stage of the lack of cost accounting methods and the defects, and suggestions to improve the program. KEYWORDS：Cost Management, Logistics Management, Logistics enterprises, Activity-Based Costing 正文目录 TOC \o "1-3" \h \z \u 第一章 引言 1 第一节 作业成本法发展大背景 1 第二节 物流成本的国内外研究现状 2 一、国外物流成本的现状分析 2 二、国内物流成本的现状分析 2 第三节 论文框架 3 第二章 物流成本管理方法 4 第一节 成本控制方法 4 一、 项目成本法 4 二、目标成本法 5 三、战略成本法 5 第二节 物流成本控制方法 6 第三章 作业成本法原理 8 第一节 作业成本法要素 8