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物流企業(yè)中作業(yè)成本法的應(yīng)用
畢業(yè)論文
物流企業(yè)中作業(yè)成本法的應(yīng)用
摘要：隨著市場經(jīng)濟的快速發(fā)展，物流已經(jīng)成為我國經(jīng)濟的重要支柱產(chǎn)業(yè)之1，加強其成本管理成為物流管理的重中之重。但與此同時，物流企業(yè)在經(jīng)營管理、成本控制等方面存在1系列問題，例如物流成本的劃分不準(zhǔn)確和傳統(tǒng)的成本核算方法不再適應(yīng)現(xiàn)代物流的發(fā)展等。新的成本核算方法——作業(yè)成本法很好地解決了這些問題。本文在分析我國物流成本管理現(xiàn)狀的基礎(chǔ)上，簡單地介紹了作業(yè)成本法的基本原理，分析了作業(yè)成本法在物流企業(yè)中應(yīng)用的意義，著重從經(jīng)營性作業(yè)成本管理和戰(zhàn)略性作業(yè)成本管理兩方面闡述了作業(yè)成本法在物流企業(yè)應(yīng)用的具體思路，并舉以案例對物流企業(yè)應(yīng)用作業(yè)成本法提高企業(yè)經(jīng)營水平和管理能力進(jìn)行了詳盡分析，最后分析了作業(yè)成本法在我國體制下的應(yīng)用前景。
關(guān)鍵詞：物流企業(yè)；作業(yè)成本法；物流成本管理
The application of Activity-Based Costing method in logistics enterprise
Abstract: With the rapid development of market economy, logistics industry has become one of the main industries in China. It is more and more important to reinforce the cost management of logistics. However, there are lots of problems in operation, management and cost controlling at the same time, such as the division of logistics cost is inaccurate, the traditional costing method can’t adapt to the development of logistics system. There is a new method---- Activity Based Costing that can solve these problems well. Based on the analysis of the situation of the logistics’ management in China, this article briefly introduces the basic principle of ABC method; discusses the significance of carrying on ABC method in logistics enterprise; emphatically elaborates the application in logistics enterprise from the aspects operation and strategy, and takes an example to analyze improving operation and management by carrying on ABC method; finally the paper draws a view on the future usage of ABC method in China.
Keywords: Logistics enterprise; Activity－Based Costing method; Cost management of logistics
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