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物流企業中作業成本法的應用
畢業論文
物流企業中作業成本法的應用
摘要：隨著市場經濟的快速發展，物流已經成為我國經濟的重要支柱產業之1，加強其成本管理成為物流管理的重中之重。但與此同時，物流企業在經營管理、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確和傳統的成本核算方法不再適應現代物流的發展等。新的成本核算方法——作業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狀的基礎上，簡單地介紹了作業成本法的基本原理，分析了作業成本法在物流企業中應用的意義，著重從經營性作業成本管理和戰略性作業成本管理兩方面闡述了作業成本法在物流企業應用的具體思路，并舉以案例對物流企業應用作業成本法提高企業經營水平和管理能力進行了詳盡分析，最后分析了作業成本法在我國體制下的應用前景。
關鍵詞：物流企業；作業成本法；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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