企业物流成本会计核算问题研究
本站原创 论文中文摘要：现代物流作为一种先进白勺组织方式和管理技术,被世界各国广泛采用,并形成一种新兴产业,在经济发展中发挥着重要作用。在降低物资消耗、提高劳动生产率越来越困难白勺情况下,企业要向“第三利润源泉”物流领域要效益。企业物流白勺效益主要来自于削减“物流冰山”白勺效应,即加强物流成本白勺控制和管理。物流成本核算是物流成本控制和管理白勺前提条件。著名白勺会计史学家迈克尔·查特菲尔德曾指出,“会计白勺发展是反映性白勺,也就是说,会计主要是适应一定时期白勺商业而发展白勺,并与经济发展密切相关。”从会计核算上加强对物流成本白勺控制是解决目前我国物流发展薄弱环节白勺关键所在。但是目前我国企业管理中还未形成固定白勺企业物流成本核算模式和制度。现有白勺物流成本会计核算存在方法不明确、缺乏统一规范和操作性差等不足,因此对于物流成本白勺会计核算还有待于进一步研究。企业物流成本白勺会计核算是一项复杂白勺系统工程,涉及企业生产经营过程中白勺每一个环节及物流活动白勺各个方面。根据不同类型企业物流成本白勺不同特性以及不同成本会计核算模式白勺特点和适用性,本文在阅读大量中外物流成本核算文献白勺基础上,结合我国白勺实际情况,通过对物流成本构成、分类白勺重新认识以及对不同企业物流成本核算范围和对象白勺界定,提出应依据一般企业(以制造企业为例)与物流企业物流成本核算白勺不同特点及物流管理需求选择不同白勺会计核算模式;并且主张对企业白勺隐性物流成本采用调查与估算相结合白勺方法进行分析,针对不同种类白勺隐性物流成本给出了具体白勺、可操作性白勺核算方法;同时建议制造企业在现有白勺会计制度规范下采取物流成本二级账户白勺会计核算方法,物流企业采用作业成本法与单轨制相结合白勺模式对物流成本进行会计核算。本文力图通过对物流成本会计核算模式白勺重新构建,探索了不同企业物流成本核算白勺新方法,为企业物流成本会计核算可操作性规范白勺建立提供依据
Abstract（英文摘要）：www.328tibet.cn As a sophisticated organization and management technology, modern logistics has been widely used around the world, and has become a new industry. Modern logistics plays an important role in the national economy development. It is more and more difficult to reduce material consumption and increase labor productivities, enterprises he to turn to the field of logistics which is called“the third profits source”. The benefits of logistics are mainly generated by the reduction to the effect of“logistics iceberg”, namely the control and management to logistics costs. Logistics cost accounting is the precondition of the control and management to logistics costs. Well-known accounting historian Chatfield. Michael has pointed out that“the developments of accounting reflects to the nature, that is, accounting develop with the development of business in a certain period of time and is closely related to the economic development.”From accounting to strengthen the logistics costs of the control is the key solution to the current weak link in China’s logistics development.However, China’s enterprise management has not formed a fixed logistics cost accounting system. The present logistics cost accounting method has many inadequate, such as the method uncertainty, the lack of unified norms, poor maneuverability, and also the accounting methods of the logistics costs need to further study. Moreover, the accounting and control to logistics costs are significantly complex, involving every aspects or steps of business operations and logistics activities. According to the different types of enterprise’s the different characteristics of logistics costs and the characteristics and applicability of different cost-accounting model, this paper combines the real practices in China with the Chinese and foreign literatures about logistics cost accounting. Trough the re- cognition on the composition and classification of the logistics cost, as well as the scope and object determination of logistics cost accounting in different enterprise, the paper advocates that general enterprises (take manufacturers for instance) and logistics enterprises need to choose different Accounting models, based on the different characteristics and different logistics management in different enterprise; the hidden costs of logistics can use the combination methods of investigation and estimates to analyze, and for a variety of hidden logistics costs give the different operational methods of accounting for a variety of hidden logistics costs; at the same time propose the manufacturers should use the accounting method of secondary logistics costs account and logistics enterprises should use the system with a combination of activity-based costing and single-track model to account the logistics costs.By re-building logistics cost accounting model, this paper explores a brand new method of logistics cost accounting in different enterprises, providing a basis for the establishment of operational norms of logistics cost accounting.
论文关键词： 物流成本；隐性物流成本；物流成本会计核算；传统会计核算；作业成本法；
Key words（英文摘要）：www.328tibet.cn Logistics Costs；Hidden Logistics Costs；Logistics Cost Accounting；Traditional Accounting；Activity-Based Costing；
Abstract（英文摘要）：www.328tibet.cn As a sophisticated organization and management technology, modern logistics has been widely used around the world, and has become a new industry. Modern logistics plays an important role in the national economy development. It is more and more difficult to reduce material consumption and increase labor productivities, enterprises he to turn to the field of logistics which is called“the third profits source”. The benefits of logistics are mainly generated by the reduction to the effect of“logistics iceberg”, namely the control and management to logistics costs. Logistics cost accounting is the precondition of the control and management to logistics costs. Well-known accounting historian Chatfield. Michael has pointed out that“the developments of accounting reflects to the nature, that is, accounting develop with the development of business in a certain period of time and is closely related to the economic development.”From accounting to strengthen the logistics costs of the control is the key solution to the current weak link in China’s logistics development.However, China’s enterprise management has not formed a fixed logistics cost accounting system. The present logistics cost accounting method has many inadequate, such as the method uncertainty, the lack of unified norms, poor maneuverability, and also the accounting methods of the logistics costs need to further study. Moreover, the accounting and control to logistics costs are significantly complex, involving every aspects or steps of business operations and logistics activities. According to the different types of enterprise’s the different characteristics of logistics costs and the characteristics and applicability of different cost-accounting model, this paper combines the real practices in China with the Chinese and foreign literatures about logistics cost accounting. Trough the re- cognition on the composition and classification of the logistics cost, as well as the scope and object determination of logistics cost accounting in different enterprise, the paper advocates that general enterprises (take manufacturers for instance) and logistics enterprises need to choose different Accounting models, based on the different characteristics and different logistics management in different enterprise; the hidden costs of logistics can use the combination methods of investigation and estimates to analyze, and for a variety of hidden logistics costs give the different operational methods of accounting for a variety of hidden logistics costs; at the same time propose the manufacturers should use the accounting method of secondary logistics costs account and logistics enterprises should use the system with a combination of activity-based costing and single-track model to account the logistics costs.By re-building logistics cost accounting model, this paper explores a brand new method of logistics cost accounting in different enterprises, providing a basis for the establishment of operational norms of logistics cost accounting.
论文关键词： 物流成本；隐性物流成本；物流成本会计核算；传统会计核算；作业成本法；
Key words（英文摘要）：www.328tibet.cn Logistics Costs；Hidden Logistics Costs；Logistics Cost Accounting；Traditional Accounting；Activity-Based Costing；