关于物流成本核算方法的探讨.doc

安徽财经大学 毕 业 论 文 题目 物流成本核算方法探索 姓 名 管 玉 华 所在学院 会 计 学 院 专业班级 04 会 计（2）班 学 号 2004093066 指导教师 王 建 刚 日 期 2008 年 6月 物流成本核算方法探索 Logistics method of cost accounting 专业：会计学 班级：04会计学(2)班 姓名:管玉华 学号:2004093066 指导老师:王建刚(教授) ［摘 要］降低物流成本早已被国外企业界誉为“第三利润源泉”，受到高度重视。目前，我国的物流成本占国民生产总值的16%以上， 而发达国家下降到国民生产总值的10% 左右。我国企业降低物流成本的潜力是巨大的。本文针对我国目前对物流成本理论探讨、国家对物流成本核算的规范制定以及企业对物流成本的具体核算存在的问题，对物流企业的成本核算方法问题进行了探讨。通过对物流企业的现行的两种成本方法进行比较，既对营运成本法和作业成本法进行比较。从而得出如下结论：虽然采用作业成本法可获得相对准确的成本信息，并有利于对物流成本的管理，但目前我国物流企业尚不具备这些条件，而且现代物流管理理论引入我国的时间较短, 目前物流成本等问题的研究仍处于起步阶段,企业中物流成本管理缺乏科学的依据和指导。因此采用营运成本法核算物流成本是当前的合理选择, 可从本质上把握物流成本的特点, 满足现代管理的客观需要, 为企业降低成本、提高效益、适应激烈竞争的市场环境，提供有效途径。 Abstract：Reduce logistics costs have long been foreign business community as the third profit source, has been highly appreciated. Currently, the countrys logistics costs the GNP of 16%, while the developed countries fell to GNP of 10%. Chinas enterprises to reduce logistics costs of the potential is enormous. Based on the current cost of logistics Theory, State of the logistics cost accounting standards development and the cost of logistics enterprises specific accounting issues, right logistics enterprises cost accounting methods were discussed. Based on the existing logistics enterprises of the two methods of cost comparisons both operating cost and trading cost comparisons. Thus, it reached the following conclusions: though operating cost will be relatively accurate cost information, and it is beneficial for the management of logistics costs, but China does not have the logistics enterprises in these conditions, Modern logistics management and the introduction of our theory for a relatively short time, At present, the logistics costs of the research is still in its infancy stage, Enterprise logistics cost management lacks scientific basis and guidance. Therefore trading cost accounting logistics costs is the current