基于作业成本法的A物流企业成本优化研究.doc

PAGE / NUMPAGES 基于作业成本法的A物流企业成本优化研究 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 Abstract In recent years,with the development of e-commerce,as a new industry,Logistics grows gradually in our country with the support of government, more and more logistics companys has been opened,but the heigh cost of logistics make it difficult for company to earn competitive advantage.and,scientific research personnel begin to pay more attention to study how to reduce the cost of logistics.Most logistics.enterprises use traditional method to account cost But the level of automation of production process become heigher and heigher, manufacturing costs account for a big rate in the cost of logistics.traditional method can not calculate cost correctly. As a new method to calculate and manage cost based on activity, Activity-Based Costing (ABC) has been deeply studied in theory since it is accepted by domestic scholars to realize profit maximization.It is a coincide that the use range of ABC is suitable for logistics company.The study of ABC is very influential for logistics. In this essay,l will use the case of enterprise A .Firstly,l will analyse the situation of enterprise A,and then point out problems and give some useful suggestions.with the help of ABC,the management of cost will be improved. Key words： Logistics costing, costing which based on activity, Logistics Company A 目录 TOC \o 1-3 \h \z \u JINGJIANG COLLEGE OF J I A N G S U U N I V E R S I T Y - 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