成都理工大学工程技术学院毕业论文作业成本法在佳祥物流企业中的应用作者姓名：雷缘专业名称：物流管理指导教师：任启文讲师作业成本法在佳祥物流企业中的应用摘要伴随我国物流业的飞速发展，物流行业的利润空间在不断地缩小，企业只有通过降低自身成本来实现利润的最大化，因此企业对物流成本的控制越来越重视。目前，作业成本法是被认为确定和控制物流成本最有前途的途径。作业成本法的应用可以使物流企业获得更准确的成本信息，从而降低物流成本，优化价格策略，所以研究作业成本法在物流企业的应用显得尤为重要。论文首先阐明作业成本法的概念、基本原理和核算过程，对比分析传统成本核算方法与作业成本核算方法的区别，接下来结合佳祥物流成本核算的实例，用作业成本法对公司物流成本进行核算分析并针对存在的问题提出改进措施，最后总结物流企业应用作业成本法的注意事项，为作业成本法在物流企业中的推广运用提供借鉴和参考。关键字：物流成本物流成本控制作业成本法-I-作业成本法在佳祥物流企业中的应用AbstractAlongwiththerapiddevelopmentofChina'slogisticsindustry,logisticsindustryprofitsnarrowspaceconstantly,enterprisesonlythroughminimizingitscosttoachieveprofit,sothecontrolofenterpriseismoreandmoreattentiontologisticscost.Atpresent,theActivity-BasedCostingmethodisconsideredmostpromisingwaytodetermineandcontrollogisticscost.TheapplicationoftheActivity-BasedCostingcanmakethelogisticsenterprisestoobtainmoreaccuratecostinformation,therebyreducingthelogisticscost,optimizingthepricestrategy,sothestudyofActivity-BasedCostingisappliedinlogisticsenterprisesisparticularlyimportant.Thisdissertationfirstlyexpoundstheconcept,basicprincipleofActivity-BasedCostingandaccountingprocess,contrastanalysisoftraditionalcostaccountingmethodandactivity-basedcostaccountingmethod,thencombinedwiththeexampleofJiaxianglogisticscost,logisticscostaccountingofcompanyanalysisandputforwardaimingattheexistingproblems,measuresforimprovementofActivity-BasedCosting,mattersneedingattentionfinallylogisticsenterprisesoperatingcostmethod,andprovidesthereferenceforthepopularizationandapplicationofActivity-BasedCostinginlogisticsenterprises.Keywords:costoflogistics,logisticscostcontrol,Activity-BasedCosting-II-作业成本法在佳祥物流企业中的应用-III-作业成本法在佳祥物流企业中的应用目录摘要............................................................................................................IAbstract.....................................................................................................II目录..........................................................................................................III前言............................................................................................................11作业成本法相关理论概述.....................................................................21.1物流成本管理...............................................................................21.2作业成本法...................................................................................21.2.1作业成本法与传统成本核算的区别.....................................31.2.2应用作业成本法核算物流企业成本的思路.........................41.2.3物流企业运用作业成本法的意义.........................................42佳祥物流企业成本核算现状和存在的问题及其分析.........................62.1佳祥物流企业简介及其成本核算现状.......................................62.2基于传统成本核算法下的佳祥物流企业成本核算...................72.3佳祥物流企业在成本核算中存在的问题.........................
