ERP企业物流成本核算体系.doc

[摘要] 随着经济的全球化和科学技术的飞速发展，现代物流管理己经成为企业降底成本、创造利润、提高经济效益的新途径。物流成本管理是通过成本去管理物流，管理的对象是物流而不是成本，但是，要想对物流活动进行恰当的管理，使物流真正成为企业的“第三利润源”，就必须采用有效的方法对物流活动进行反映和监督，因此，本文提出了采用管理会计核算方法对物流成本进行单独核算。 本文从介绍物流、物流成本和物流成本会计入手，阐述了企业物流成本的构成及其影响因素，进而对目前我国传统会计核算体系存在的问题进行了分析，并在此基础上提出了建立物流成本核算模式，最后对如何将物流成本核算体系内置入ERP中进行初步探讨。 论文内容包括以下五部分: 1、绪论。 简单介绍了论文的研究目的、意义和理论依据，国内外的研究现状及研究方法。 2、企业物流成本会计的基本概念。 本章阐述了有关物流、物流成本、物流成本会计的概念，明确了物流成本会计的核算对象与目标。 3、构建我国企业物流成本会计核算体系。 本章通过对单轨制和双轨制两种物流成本的会计核算方式的分析，提出了不改变原有财务会计核算体系，而采用管理会计方法对企业物流成本进行单独归集，制定物流成本计算单进行企业物流活动绩效分析评价体系研究。 4、物流成本会计核算体系内置入ERP系统中。 现行大多数企业已运用ERP系统对其自身进行管理，只有将核算体系内置入ERP中才能体现其价值。本章以用友ERP软件为例，阐述核算模式内置的实现。 5、全文总结与研究展望。 本章的创新观点有两个方面，一方面，本文提出了企业物流成本会计核算的具体账务处理方法，另一方面，本文对构建企业物流活动绩效评价体系提出了思路，并设定了较全面的指标组成。 关键词：物流成本、物流管理会计、物流成本核算 [Abstract]: With economic globalization and the rapid development of science and technology, modern logistics management has been a drop at the end of business costs, create profits, new ways to improve economic efficiency. Logistics costs through cost management is to manage the logistics, management is the subject of logistics rather than cost, but if the logistics activities of proper management, logistics enterprises to truly become the third profit source, we must adopt effective measures The logistics activities reflect and supervision, therefore, proposed in this paper used accounting methods on the management of logistics costs accounted for separately. This article on the logistics, logistics costs and logistics cost accounting start on the logistics business and its impact on the composition of the cost factors as well as on Chinas traditional accounting system the problems were analyzed, and on this basis, has proposed the establishment of the logistics cost accounting Model, the final cost accounting of how the logistics will be built into the ERP system in a preliminary study. Papers include the following five parts: 1, Introduction. A brief introduction of the thesis research purposes, meaning and theoretical bas