基于作業(yè)成本法的物流成本控制研究

基于作業(yè)成本法的物流成本控制研究

畢業(yè)論文

基于作業(yè)成本法的物流成本控制研究

摘要：隨著市場競爭的加劇，企業(yè)逐漸認(rèn)識到物流的利潤潛力及其在經(jīng)營中的作用，并把物流成本稱為企業(yè)的“第3利潤源泉”。物流成本控制對于降低企業(yè)成本，提高企業(yè)競爭力具有重大的意義。如何加強(qiáng)物流成本的控制和管理，是現(xiàn)代企業(yè)管理必須面對的重要問題。然而，我國物流成本管理至今沒有完整的體系，物流成本核算所反映的物流費用只不過是冰山1角，大量在企業(yè)內(nèi)部消耗的物流費用沒有得到揭示，成本浪費現(xiàn)象嚴(yán)重，直接影響了企業(yè)的經(jīng)濟(jì)效益.本文以作業(yè)成本法為研究的視角，首先對物流成本控制的基本理論進(jìn)行概述，然后分析了作業(yè)成本法在成本控制中的應(yīng)用機(jī)理，最后探討了以作業(yè)成本法為基礎(chǔ)的物流成本控制策略，包括事前控制、事中控制和事后控制，并對物流成本控制進(jìn)行績效評價。

關(guān)鍵詞:成本;物流成本控制;作業(yè)成本法

Studies on the Cost Control of the Logistics Based on the Activity-based Costing
 
Abstract: With the aggravation of the market competition, enterprises realize the profit potentiality of the logistics and function in managing gradually, combine cost of a logistics called enterprise " The third profit sources ". Logistics cost control, for reducing entreprise cost, raising manufacturing company and competitiveness of product have great meanings. How to strengthen control and management of the cost of logistics, is the important problem which must be faced in modern business administration. However, there is no intact system so far in the cost management of logistics of our country, the logistics expenses reflected in cost accounting of the logistics are nothing but the iceberg corner, a large amount of logistics expenses consumed inside enterprises are not announced, the wasting phenomenon of the cost is serious, have influenced the economic benefits of enterprises directly. This text is based on law of cost of the homework, summarise a series of theories controlled to the cost of logistics at first , then analyse the application mechanism in the cost is controlled, probed into the cost control strategy of logistics taking law of cost of the homework as axis finally, including controlling in advance, controlling and controlling in the thing afterwards, and control performance appraisal to the cost of logistics.

Keywords:Cost;Cost control;Activity-based Costing (ABC)

【基于作業(yè)成本法的物流成本控制研究】相關(guān)文章：

成本控制新領(lǐng)域-作業(yè)成本法03-21

基于作業(yè)成本法的商品流通企業(yè)的物流成本核算12-04

作業(yè)成本法下成本模塊改進(jìn)的研究03-11

作業(yè)成本法在物流企業(yè)中的應(yīng)用03-23

基于作業(yè)成本法的施工項目成本核算探析03-21

作業(yè)成本法在物流成本核算中的應(yīng)用03-22

作業(yè)成本法與ＥＲＰ系統(tǒng)的整合研究03-24

電信企業(yè)引入作業(yè)成本法的研究03-24

標(biāo)準(zhǔn)成本法在企業(yè)物流成本的應(yīng)用研究03-24