基于作业成本法的A物流企业成本优化研究 财务管理专业VIP免费

I摘要近年来，随着电子商务的迅猛发展，物流作为一个新兴产业得到国家大力支持，越来越多的物流公司开始出现，然而物流成本居高不下的状况使得企业难以获得竞争优势，科研人员也逐渐开始研究如何降低物流成本问题。大部分物流公司以前都使用传统成本法计算物流成本，随着生产过程的自动化程度的提高，企业的制造费用占总成本的比重大大上升，过去的传统成本法不能准确计算产品成本，研究人员为了节约企业成本实现利润最大化引入了作业成本法这一概念。物流企业的制造费用较高和作业作业成本法的适用范围不谋而合。研究作业法在物流企业的运用对降低物流成本意义重大。本文以A物流公司为例，对A物流公司成本核算现状进行分析，指出问题分析原因并提出意见。结合作业法具体改善企业成本管理。关键词：作业成本法、物流企业成本核算、A物流公司IIAbstractInrecentyears,withthedevelopmentofe-commerce,asanewindustry,Logisticsgrowsgraduallyinourcountrywiththesupportofgovernment,moreandmorelogisticscompanyshasbeenopened,buttheheighcostoflogisticsmakeitdifficultforcompanytoearncompetitiveadvantage.and,scientificresearchpersonnelbegintopaymoreattentiontostudyhowtoreducethecostoflogistics.Mostlogistics.enterprisesusetraditionalmethodtoaccountcostButthelevelofautomationofproductionprocessbecomeheigherandheigher,manufacturingcostsaccountforabigrateinthecostoflogistics.traditionalmethodcannotcalculatecostcorrectly.Asanewmethodtocalculateandmanagecostbasedonactivity,Activity-BasedCosting(ABC)hasbeendeeplystudiedintheorysinceitisacceptedbydomesticscholarstorealizeprofitmaximization.ItisacoincidethattheuserangeofABCissuitableforlogisticscompany.ThestudyofABCisveryinfluentialforlogistics.Inthisessay,lwillusethecaseofenterpriseA.Firstly,lwillanalysethesituationofenterpriseA,andthenpointoutproblemsandgivesomeusefulsuggestions.withthehelpofABC,themanagementofcostwillbeimproved.Keywords：Logisticscosting,costingwhichbasedonactivity,LogisticsCompanyA1目录JINGJIANGCOLLEGEOFJIANGSUUNIVERSITY......................................-1-第一章绪论.........................................................................................-3-1.1研究背景与意义.......................................................................................-3-1.1.1研究背景.......................................................................................-3-1.1.2研究意义.......................................................................................-3-1.2国内外研究现状.......................................................................................-4-1.2.1国内研究现状...............................................................................-4-1.2.2国外研究现状...............................................................................-5-1.3本文研究内容与方法...............................................................................-7-1.3.1本文研究内容...............................................................................-7-1.3.2本文研究方法...............................................................................-7-第二章物流成本管理的理论.............................................................-8-2.1物流成本概念与构成...............................................................................-8-2.2物流成本管理...........................................................................................-8-2.3作业成本法的基本定义...........................................................................-9-2.4作业成本法的概念体系............