【作者】 李程；

【导师】 李梅；

【作者基本信息】 兰州大学 ， 会计学， 2009， 硕士

【摘要】 由于物流企业增加了许多复杂的、多元的、混合的作业,使得物流企业的间接成本超过了直接成本,传统成本法已不能满足物流企业进行高水平成本核算和成本管理的要求。作业成本法作为一种新的以作业为基础对成本进行计算和管理的方法,自引入我国以来,受到我国学者的高度重视。本文采用定性与定量相结合的分析手段,首先介绍了物流成本及作业成本法的理论体系,论述了现代物流的定义及其内容和分类,运作过程以及物流成本的构成与特性。企业的物流成本管理实际是对企业物流进行管理,而成本只是其管理的手段。根据作业成本法在现有物流管理领域中应用的可行性、成熟度,主要选择作业成本法(ABC)在物流成本核算、供应商选择评价决策、物流服务定价决策和作业成本管理(ABM)在物流成本预算管理、物流作业基础绩效评价中的应用加以阐述。最后,阐述了企业进行物流成本控制所必须具备的基础条件,以及在不同的物流运作条件与环节实行何种配套的物流成本控制模式。结合物流成本的分类特点,在运用各种方法进行分析的基础上,从物流功能、责任部门、物流成本形成过程几个角度提出在当前情况下企业物流成本的控制措施,对实际工作有一定的参考价值。更多还原

【Abstract】 Proliferation in complexity, diversity and mix as well as the displacement of direct labor and material costs by overhead, has overwhelmed Traditional Costing (TC) . Practices cannot fit in with the requirement of enhance cost calculation and cost management in logistics enterprise. 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.The thesis is researched by means of quantitative and qualitative analysis. Firstly, the paper discusses the concepts of logistic cost and Activity-Based Costing. This part analyzes the definition and running course of logistics, the constitution and characteristic of logistics cost. In fact, the logistics cost management of enterprises is to manage enterprise’s logistics, and the cost is only its management means. According to the feasibility and maturity of ABC applying to logistics management, this paper also studies applications of ABC in logistics cost management, such as logistics cost calculation, supplier selection and evaluation decision, logistics service price decision, logistics cost budget management, logistics activity-based performance evaluation.Lastly, it expatiates some basic conditions, which the enterprises must prepare for the sake of controlling logistics cost. And how to choose the kinds of modes to control logistics cost , which can adapt different logistics course and circumstance. This part brings out some methods to control logistics cost from different point of view after analyzing the logistics function, the duty of branch and logistics course by many kinds of way through the different constitution characteristics of logistics cost. It can be used for reference supply to real work.更多还原