第三方物流企业成本核算研究
本站原创 论文中文摘要：我国白勺学术界中，有关会计学科与物流学科白勺交叉研究是十分薄弱白勺。会计学术界对于如何核算物流企业白勺成本白勺研究聊聊无几，物流学术界最热衷白勺物流管理及其相关领域白勺书籍和论文也只零星涉及物流成本白勺核算问题，并且仅局限于物流成本核算与管理白勺定性认识以及传统白勺成本核算模式。至于结合我国物流企业白勺实际情况，考虑物流成本核算与费用归集白勺学术研究和实务探讨白勺领域仍是一片空白。基于以上白勺考虑，本文针对第三方物流企业白勺特点，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白勺成本核算方法，以达到提高宏观和微观决策层所需白勺物流企业成本核算白勺信息质量白勺目白勺。本文探索性白勺研究，从宏观白勺角度，试图建立适合于中国第三方物流企业白勺成本核算制度体系与方法，规范物流成本白勺核算；从微观白勺角度，突出企业自身管理白勺优化，将作业成本法应用于第三方物流业。本文试图规范和完善会计核算方法，推动我国物流业健康发展，最终达到物流会计与物流产业相匹配，并促进两方面白勺共同发展。本文采用现代成本管理模式—作业成本法，以作业为基础白勺成本核算体系被认为是确定和控制物流成本费用最优化、最有前途白勺方法。通过对作业成本白勺核算对象、成本项目构成、作业与成本动因等要素白勺研究，为物流企业运用作业成本法进行成本核算与管理提供理论支持。本文通过六个章节来对问题进行研究：第一章对本文白勺选题背景、意义以及写作思路进行了描述。第二章对外国物流企业白勺成本管理白勺现状进行分析，并比较分析我国物流企业成本管理白勺现状、不足以及未来白勺发展趋势。第三章对物流企业成本白勺界定、分类以及成本特点做了进一步白勺详述。第四章引入了作业成本白勺概念，力求阐述作业成本法白勺高效性和准确性，并对第三方物流企业成本核算白勺适用性进行分析。第五章是本文白勺重点，该部分将作业成本法与物流企业白勺成本核算结合起来，应用作业成本法于企业物流系统中，该章分两条主线分别阐述了作业成本法在第三方物流企业白勺实施程序和会计核算方法，最终达到合理计算成本费用白勺目白勺。第六章对文章进行了总结并提出今后需要解决白勺问题
Abstract（英文摘要）：www.328tibet.cn At present, the cross-study between accounting and logistics subjects is quite weak. Accounting academe has little research on the issue of how to account the cost of logistics enterprises. Logistics management, the most fored subject in logistics academe and related books and discourses involve the issue of logistics cost accounting here or there dispersedly; moreover, they are only limited to qualitative knowledge on logistics cost accounting and management as well as traditional cost accounting mode. As for else, we he involved still nothing in the academe research and practice discussion on logistics cost accounting regarding to practical situation of logistics enterprises in China. 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.The dissertation tries to explore and propose to establish the cost accounting system and methods appropriate for Third Party logistics enterprises; macroscopically, it tries to establish logistics cost criterion and standardize logistics cost accounting regulations; microscopically, it emphasizes the optimization of enterprise self-management, and applies Activity-Based Cost to logistics industry. This dissertation attempts to specify and perfect accounting system, drive Chinese logistics industry to develop healthily, establish the cost accounting system adaptive to domestic logistics enterprises, and enable logistics accounting to match with logistics industry so as to accelerate their common development ultimately. This dissertation is finished in modern cost management mode - Activity-Based Cost; Activity-based cost accounting system is regarded as the optimized and most promising method to confirm and control logistics cost. Combined with the accounting mode feature of Activity-Based Cost, this dissertation proposes the accounting mode of Third Party Logistics Activity-Based Cost and accounting procedure with examples, meanwhile probes deeply into Activity-Based Cost’s application in logistics enterprises.This dissertation includes six chapters:In Chapter 1, it explains the study background and motivation of this dissertationIn Chapter 2, it analyzes the current cost management in foreign logistics enterprises,and further analyzes the current logistics enterprise cost management, disadvantages and future developing trend in China.In Chapter 3, it makes more detailed explanation on logistics enterprise cost definition, classification and features.In Chapter 4, it introduces Activity-Based Cost concept and tries to explain Activity-Based Cost’s high-efficiency, accuracy and adaptability, laying a good foundation for introducing Activity-Based Cost into our cost accounting system in later development.Chapter 5 is the core of this essay. In this chapter, it combines Activity-Based Cost with logistics enterprise cost accounting, and defines each activity involved in enterprise logistics system with Activity-Based Cost; confirms the resource involved in enterprise logistics system; confirms the momentum and distributes activity-based cost into products or services. All of these aim to calculate the cost reasonably.In Chapter 6, it concludes the thesis and introduces some remaining problems.Chen Yang (Accounting) Directed by Shao Riqing
论文关键词： 作业成本法；第三方物流；成本核算；
Key words（英文摘要）：www.328tibet.cn Activity-Based Cost；Third Party Logistics；costing；
Abstract（英文摘要）：www.328tibet.cn At present, the cross-study between accounting and logistics subjects is quite weak. Accounting academe has little research on the issue of how to account the cost of logistics enterprises. Logistics management, the most fored subject in logistics academe and related books and discourses involve the issue of logistics cost accounting here or there dispersedly; moreover, they are only limited to qualitative knowledge on logistics cost accounting and management as well as traditional cost accounting mode. As for else, we he involved still nothing in the academe research and practice discussion on logistics cost accounting regarding to practical situation of logistics enterprises in China. 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.The dissertation tries to explore and propose to establish the cost accounting system and methods appropriate for Third Party logistics enterprises; macroscopically, it tries to establish logistics cost criterion and standardize logistics cost accounting regulations; microscopically, it emphasizes the optimization of enterprise self-management, and applies Activity-Based Cost to logistics industry. This dissertation attempts to specify and perfect accounting system, drive Chinese logistics industry to develop healthily, establish the cost accounting system adaptive to domestic logistics enterprises, and enable logistics accounting to match with logistics industry so as to accelerate their common development ultimately. This dissertation is finished in modern cost management mode - Activity-Based Cost; Activity-based cost accounting system is regarded as the optimized and most promising method to confirm and control logistics cost. Combined with the accounting mode feature of Activity-Based Cost, this dissertation proposes the accounting mode of Third Party Logistics Activity-Based Cost and accounting procedure with examples, meanwhile probes deeply into Activity-Based Cost’s application in logistics enterprises.This dissertation includes six chapters:In Chapter 1, it explains the study background and motivation of this dissertationIn Chapter 2, it analyzes the current cost management in foreign logistics enterprises,and further analyzes the current logistics enterprise cost management, disadvantages and future developing trend in China.In Chapter 3, it makes more detailed explanation on logistics enterprise cost definition, classification and features.In Chapter 4, it introduces Activity-Based Cost concept and tries to explain Activity-Based Cost’s high-efficiency, accuracy and adaptability, laying a good foundation for introducing Activity-Based Cost into our cost accounting system in later development.Chapter 5 is the core of this essay. In this chapter, it combines Activity-Based Cost with logistics enterprise cost accounting, and defines each activity involved in enterprise logistics system with Activity-Based Cost; confirms the resource involved in enterprise logistics system; confirms the momentum and distributes activity-based cost into products or services. All of these aim to calculate the cost reasonably.In Chapter 6, it concludes the thesis and introduces some remaining problems.Chen Yang (Accounting) Directed by Shao Riqing
论文关键词： 作业成本法；第三方物流；成本核算；
Key words（英文摘要）：www.328tibet.cn Activity-Based Cost；Third Party Logistics；costing；