【作者】 熊巍；

【导师】 赖明勇；

【作者基本信息】 湖南大学 ， 国际贸易学， 2008， 硕士

【摘要】 随着中国加入WTO,第三方物流在我国得到了蓬勃发展的同时,也使得竞争进一步加剧,要想在激烈的竞争中获得竞争优势的一个强有力的策略就是获取成本优势。但要进行正确的成本决策,精确的成本信息是关键。由于我国当前会计制度的局限性,使得大量的物流成本没有得到真实的反映,从而造成了“物流冰山”效应。而作业成本法的出现使得获得较精确的成本信息成为可能。本文介绍了国内外物流成本的管理现状,分析目前物流成本管理中出现的问题及造成这些问题的原因,并论述物流成本的构成与特点,总结了物流成本管理方面的研究成果,并提出了目前物流成本核算、物流绩效评价中存在的问题。并研究了第三方物流企业的成本特性,基于以上分析,探讨了第三方物流应用作业成本的适用性。通过对第三方物流企业的业务内容及其运作流程进行分析,并根据企业的作业流程设计了标准工时体系,为作业成本法的实施提供数据来源,然后应用作业成本法进行物流企业的作业划分,接着根据物流企业的作业特点进行成本动因的选择与确定,再根据计算得到的成本动因费率对成本对象进行成本核算。依据由标准工时体系和作业成本法核算得到的信息,结合平衡计分卡与综合评价法,对物流企业进行全面的、量化的绩效评价,为管理者提供决策支持。最后,对作业成本法和平衡计分卡在第三方物流企业中的应用方法进行了总结,并指出了进一步要解决的问题。更多还原

【Abstract】 With entry of WTO, the third party logistics (TPL) was developing very quickly in China. At the same time, it was made the competition more furious. If an enterprise in the TPL industry wants to gain the advantage, the point is to gain the advantage in the cost. But to make the right decision, the exact information about cost is important. Because of limit of the accountant system in China, many logistics cost cannot reveal truly, then to bring effect of "logistics iceberg". The appearance of Activity-Based Costing (ABC) makes it possible to gain the more accurate cost information.This paper studies the actuality of logistics cost management of domestic and overseas, analyzes the problems of logistics cost management and the reasons. Then this paper dissertate the structure and a characteristic of the logistics cost, summarizes the investigative productions of logistics cost management,and put forward the existing problems in logistics cost calculation and performance measurement. this paper analyzed character of third-party logistics’logistics cost. The feasibility of applying ABC in TPL is discussed bases on the analysis above. Then the paper analyses the third party logistics enterprise content and the operation of the business process, and design standard time system, which provides data sources. Then define activities according to TPL operation of the business process. At last calculate cost object’s cost according to cost drivers. Then the paper Comprehensive Appraisal, Balanced Scorecard and the data which gain from standard time system and ABC to comprehensively, quantified measure the enterprise performance, which Provide decision support for managersLast, this paper summarizes the investigation of ABC and Balanced Scorecard applying in TPL above, and put forwards the difficulties of applying process and the improving way.更多还原