题目作业成本法下快递行业的成本控制研究摘要自21世纪以来作业成本法问世以来，其在外速递物流企业得到了广泛应用，但是内速递物流企业对作业成本法的应还处初始阶段。当前益激烈的行业竞争与不景气的宏观经济环境，国内诸多速递物流企业也逐步采用作业成本法进行成本管理以促进企业发展，但是在具体运用屮存在作业成本法流于形式、员工作业成本控制意识不高笠问题有待解决。本着发展、完善速递物流企业成本控制理论和引淨速递物流企业进行有效成本控制的研究目标，本文采用文献分析、比较分析和理论与案例分析相结合的方法对作业成本法在速递物流企业成本控制中的应用进行研究。关键词：作业成本法；顺丰；成本ABSTRACTHomeworkcostmethodsincethe21stcenturysincetheadventoftheexpresslogisticsenterpriseshasbeenwidelyapplied,buttheCourierlogisticsenterprisesshouldbestillattheinitialstageofhomeworkcostmethod.right,formerincreasinglyfierceindustrycompetitionandweakmacroeconomicenvironment,thedomesticmanyexpresslogisticsenterprisesalsograduallyhomeworkcostmethodisadoptedtoimprovethecostmanagementtopromoteenterprisedevelopment,butintheconcreteshippedoffhomeworkcostmethodbecomeamereformality,staffcostcontrolawarenessisnothighdailihomeworkprobl顺丰tobesolved.Inlinewiththedevelopment,improvethenetexpressCourierlogisticsenterprisecostcontroltheoryandlogisticsenterprisestocarryouteffectivecostcontrolresearchtarget,thispaperadoptsliteratureanalysis,comparativeanalysisandcaseanalysismethodofcombiningthetheorywiththehomeworkcostmethodintheapplicationofexpressdeliveryoflogisticsenterprisecostcontrolisstudied.Keywords:Homeworkcostmethod;SF-Express;cost目录第一章绪论.......................................................11.1研究背景及意义...............................................11.1.1研究背景...............................................11.1.2研究意义...............................................11.2国内外研究现状...............................................11.2.1国外作业成本研究现状...................................11.2.2国内作业成本研究现状...................................21.3研究方法及内容...............................................21.3.1研究的主要方法.........................................21.3.2研究的主要内容.........................................3第二章作业成本法概述及企业成本控制理论分析..................42.1物流成本相关论述.............................................42.1.1成本的概念.............................................42.1.2物流成本的概念.........................................42.1.3物流成本的几种重要理论学说.............................42.1.4物流成本的构成.........................................52.2物流成本控制.................................................52.2.1物流成本控制的含义.....................................52.2.2物流成本控制原则.......................................52.2.3物流成本控制目标.......................................62.3作业成本法综述...............................................62.3.1作业成本法的概念.......................................62.3.2作业成本法的基本原理...................................62.3.3作业成本法的实施步骤...................................7第三章对快递企业成本的分析——以顺丰为例....................83.1快递行业概况及顺丰相关生产活动分析...........................83.2顺丰现阶段成本控制主要出现的问题............................83.2.1业务边界不淸晰，組织结构待完善.........................83.2.2业务预算不充分，成本控制目的不清晰.....................93.2.3成本的...
