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(chǎng)競(jìng)爭(zhēng)的加劇，企業(yè)逐漸認(rèn)識(shí)到物流的利潤(rùn)潛力及其在經(jīng)營(yíng)中的作用，并把物流成本稱(chēng)為企業(yè)的“第3利潤(rùn)源泉”。物流成本控制對(duì)于降低企業(yè)成本，提高企業(yè)競(jìng)爭(zhēng)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(duì)的重要問(wèn)題。然而，我國(guó)物流成本管理至今沒(méi)有完整的體系，物流成本核算所反映的物流費(fèi)用只不過(guò)是冰山1角，大量在企業(yè)內(nèi)部消耗的物流費(fèi)用沒(méi)有得到揭示，成本浪費(fèi)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(duì)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(duì)物流成本控制進(jìn)行績(jī)效評(píng)價(jià)。

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)

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