本文選題：作業成本法　切入點：作業　出處：《南京財經大學》2013年碩士論文　論文類型：學位論文

【摘要】：隨著全球經濟的一體化進程加快、科學技術的飛速發展，以及商品流動需求的加劇，企業物流活動作為“第三利潤源”，在整個產業供應鏈條中逐漸扮演著日益重要的角色，對物流成本的有效管理關系到企業在競爭激烈的市場經濟下能否取得有利的生存和發展空間，從宏觀方面講，，物流產業作為國民經濟新的增長點，其成本降低對國民經濟的發展、人們生活水平的提高也具有重要意義。然而目前企業對物流成本采用的核算方式大都是以傳統的會計準則為基礎，且物流成本構成體系缺乏統一的規范，導致物流成本管理帶有一定的盲目性和局限性，因此企業有必要重視對物流成本管理。 本文通過對文獻研究發現，作業成本法作為一種新的成本核算方法逐漸為人們所認知、接受，并已形成一套完整成熟的理論框架體系，其應用領域涉及到金融業、生產制造業、商品批發業等，且取得良好的效果。文章分析制造企業物流成本的構成、特征以及成本存在管理問題，并結合作業成本法基本理論與使用情況，得出基于作業的物流成本管理的具有一定的可行性的結論。 本文研究重點在于構建一套可操作的物流成本管理模型。文章以作業為基礎，以作業成本法核算為起點，對整個企業的物流作業進行梳理，分析成本的驅動因素，計量產品消耗作業、作業消耗資源費用的真實情況，接著利用數據包絡分析技術評價物流作業效率，并根據運算結果及企業實際情況對物流成本進行作業改進，最終達到整個企業物流作業流程優化的目的，最后文章將構建成型的成本管理模型運用于Y企業，通過案例分析驗證模型的可行性。
[Abstract]:With the acceleration of the integration process of the global economy, the rapid development of science and technology, and the aggravation of commodity flow demand, enterprise logistics activities, as a "third profit source", are gradually playing an increasingly important role in the whole industrial supply chain. The effective management of logistics cost relates to whether the enterprise can obtain the favorable survival and development space under the fierce competition market economy. From the macroscopic aspect, the logistics industry is the new growth point of the national economy. The cost reduction is of great significance to the development of national economy and the improvement of people's living standard. However, at present, most of the accounting methods used by enterprises to logistics cost are based on the traditional accounting standards. The lack of uniform standard of logistics cost structure system leads to blindness and limitation of logistics cost management, so it is necessary for enterprises to pay attention to logistics cost management. In this paper, we find that Activity-Based costing (ABC), as a new cost accounting method, has gradually been recognized and accepted by people, and has formed a complete and mature theoretical framework system, and its application field involves the financial industry. This paper analyzes the composition, characteristics and cost management of logistics cost of manufacturing enterprises, and combines with the basic theory and application of activity-based costing. The conclusion that activity-based logistics cost management has certain feasibility. This paper focuses on the construction of a set of operational logistics cost management model. Based on activity and Activity-Based costing as the starting point, this paper combs the logistics activities of the whole enterprise and analyzes the driving factors of cost. Measuring the real situation of the cost of product consumption and resource consumption, then using data envelopment analysis technology to evaluate the efficiency of logistics operation, and to improve the logistics cost according to the result of calculation and the actual situation of the enterprise. Finally, the purpose of optimizing the logistics operation flow of the whole enterprise is achieved. Finally, the cost management model is constructed and applied to Y enterprise, and the feasibility of the model is verified by case analysis.
【學位授予單位】：南京財經大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.3;F425

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