作业成本法在物流企业中的应用研究

32145AbstractWiththedevelopmentofglobaleconomicintegration,Chinaisbecomingmoreandmoremarket-oriented,competitionbetweenenterprisesisbecomingincreasinglyfiercemarketcompetition,thusforminganewpattern.Inordertoenableenterprisestomarketinsuchdisputesinaninvincibleposition,asthethirdprofitsourceofthelogisticshasarousedgreatinterestinthebusinessandsociety,especiallyinthe21stcentury,China'smodernlogisticsindustryhasmaderapiddevelopment,thelogisticsindustryhasbecomethemostimportantpillarofourindustryandneweconomicgrowthpoint.Therefore,howtoreducelogisticscostswillbecomeamajorissuetoberesolvedinthetheoreticalandpracticalfiled.Facingthegreatpracticalsignificanceofreducinglogisticscost,ourenterpriseshavethelightoftheadvancedforeignmanagementexperienceandtechnologyinlogistics,organizingthespecializedlogisticsmanagementpersonneltostudyandreducelogisticscosts.However,currentlytherestillexistsseveralissuesinthelogisticsindustryinChina,justlikemanagemengtisnotstandardized,costaccountingisweak,thesystemisnotperfect,manylogisticscompaniesarestillusingtraditionalcostaccountingmethod.Ontheonehand,theinherentlimitationsofthetraditionalcostaccountingmethodcannotmeetthelogisticsneedsofenterprisecostmanagement,thecostinformationcalculatedfromaseriousdistortion,notforbusinessmanagementdecision-makingbasedonobjectivetruth;ontheotherhand,thenationaleconomydevelopmentandbusinessdevelopmenthasputforwardhigherrequirementstothelogisticsindustry,thelogisticsindustrytoenhancetheirowncompetitiveness,profitmarginsaresubjecttocertaincompression,theseproblemswilldependonthelogisticscostmanagement.Inordertoseekandexplorethelogisticscostaccountingmethodfortheirowndevelopment,thispaperusesthelogistics,accounting,financialmanagement,statisticsandotheracademicknowledgeasaguide,throughtheuseofqualitativeanalysisandquantitativeanalysis,comparativeanalysisandcomprehensiveanalysis,theoryandcasestudyresearchmethods.Attheconclusiononthedomesticandinternationallogisticscostmanagementaccountingresearchinthecurrentsituation,basedonthecombinationofcharacteristicsofenterprisesandactivity-basedcostingbasicalprinciples,fromtheoperatingcostoflogisticsmanagementnecessityandfeasibilitywere6demonstrated,andthroughthelogisticscostaccountingproblemsandontheactivity-basedcostingandtraditionalcostingmethodswerecomparedbasedcostingadvantagesobtainedinthisbasis,buildthelogisticscostofdoingbusinessaccountingmodel,combiningwithcaseandconductingthedetaileddescriptionsofprocessesandmethodsinthelogisticsenterprises,andlogisticsfortheeffectiveuseofABCputsforwardrelatedmeasuresandsuggestions.KeyWordsActivity-BasedCostingLogisticsEnterpriseCostManagementLogisticsCosting121EricKohler203040120801[M]200422050PhysicalDistribution80LogisticsSupplyChainManagement21956InstituteofManagementAccounting19922[M]2006113319921991Roth1994Pohlen1995Pirttila1998·BernardJ.LaLonde18%13%20703[M]200874199119971999——2003ABC——197920909021WTO2003420044[J]20033552004200520062007620087200985[J]200486[J]20073P34367[J]20085P368[J]2009267CouncilofLogisticsManagement,CLM1981199820012001499[M]20098MacroLogisticsCostMicroLogisticsCostGDP1981200141010[M]20071P2482709——a.b.c.a.1962410b.1970c.1975d.1111a.4(1)(2)(3)(4)b.c.11[M]20061112????d.2-1132-22-2a.14b.c.d.e.f.1516209020085.45GDP18.1%20096.08GDP18.1%10%3-120052006200720082009GDP182321209407246619300670335353GDP9.9%10.7%11.4%9.0%8.7%48100059600075228389900096650025.2%24%26.2%19.5%7.4%3386038414454065454260800GDP18.55%18.3%18.4%18.1%18.1%12.9%13.5%18.2%16.2%7.2%1720052009GDP0500001000001500002000002500003000003500004000000.00%5.00%10.00%15.00%20.00%25.00%GDP182321209407246619300670335353GDP9.90%10.70%11.40%9.00%8.70%200520062007200820093-13-120052009GDP9.94%218200520090200000400000600000800000100000012000000.00%10.00%20.00%30.00%40.00%50.00%60.00%70.00%48100059600075228389900096650025.20%24%26.20%19.50%7.40%200520062007200820093-23-22005200920062007200820097.4%200548.1200659.6200996.651920052009GDP0100002000030000400005000060000700000.00%10.00%20.00%30.00%40.00%50.00%60.00%3386038414454065454260800GDP18.55%18.30%18.40%18.10%18.10%200520062007200820093-33-3GDPGDP10%200518.55%200918.1%20200520090100002000030000400005000060000700000.00%10.00%20.00%30.00%40.00%50.00%60.00%70.00%338603841445406545426080012.90%13.50%18.20%16.20%7.20%200520062007200820093-43-13-42005GDP9.9%12.9%GDP2006GDP10.7%13.5%2005200718.2%GDP11.4%20082007GDP2007GDP20097.2%GDP8.7%GDPGDP——2120a.b.22c.d.e.23a.b.c.24d.e.f.WTO25a.b.c.20102060264-14-12712[J]20094281/12923?×23/45630×56MMM6000060000M600060000M2000M20001200800M31MM4-14-1M800006000060000M1M23456MMa.300001/32/31000030000×1/3100002000030000×2/320000470003000440003247000-3000440002200030004-24-21000030002200030002200020000b.300001/32/31000030000×1/3100002000030000×2/32000030000150004-34-310000150001500020000c.40000M10000300002000050001500050%75004-44-41000075005000750030000334-54-5100001000010000300003000——300022000150007500445003000—50008000220001500075004450020000200003000070000800006000060000200000M4-64-6%300004750030004750445001200000.37