企业物流成本核算方法研究

首都经济贸易大学硕士学位论文企业物流成本核算方法研究姓名：胡晓洁申请学位级别：硕士专业：会计学指导教师：赵艳玲20090501IABSTRACTWiththeeconomicglobalizationanddevelopmentatfullspeedofscienceandtechnology,themodernlogisticsserviceismanagedandalreadybecomesthenewwaythatenterpriseshaveloweredcosts,createdprofits,increasedeconomicefficiency.Logisticscostaccountingisthebasisoflogisticscostmanagement.Theenterpriselogisticscostisdifficulttomeasure,becausethelogisticscostthatinthemajorityofenterpriseisfixedwithothercosts,ifwedonotmakethemclearitisdifficulttodiscernthepanoramaoflogisticscostandtomanageenterprises’logisticscost.Therefore,discussingenterprise'scostcalculating,andbuildingcostcalculatingsystemthatmeettherequestoffinancesystemandadaptcharacteristicsofthebusinesshaverealisticneedandmeaning.Inthispaper,inreferencetoliteratureathomeandabroad,firstintroducedthetheoryaboutthelogisticscost,abriefrelatedtologisticssystems,logisticscostsrelatedtotheconceptoflogisticscostsaregivenamoreclearlydefined,focusedonthecostoflogisticsenterprisesAccountingandelementsofthestatusquo,summedupChina'slogisticsbusinesscostaccountingproblems.Atthethirdpart,thefirstsummarizedthecurrentlogisticscostthreemethods,andcomparestheiradvantagesanddisadvantages,thispaperpointsoutthatChina'slackofwideapplicationrange,costaccountingaccurateandsimpleoperationofthelogisticscostaccountingmethod,Thenputforwardenterpriselogisticscostmanagementaccountingmethod,thismethodaccordingtothedominantandrecessivecostofcost,costofideas,andtosummarizethedominantcostsindirectcoststoadopttheactivity-basedcostingmethod.Thismethodcanstrengthenmanagement,reducelogisticscostisdominantactualcosts,alsoconsiderthetimevalueofmoneyandrisk,reducethecostofactualrecordlosses,thushastherelativecostsaving.Thefourthpartwillbeabovetheaccountingmethodsusedinthedesignofadomesticflourbusinesstoverifyitsfeasibility.Finally,thispaperestimatesthecostcalculatingsystemandputforwardtheadviceofpracticeandtheresearchdirectionofaftertime.Basedonthemoderncosttheories,combiningthecharacteristicsofmanagementandcostmodernenterprise,thisthesisdiscussedrelatedproblemoftheenterprise'scostcalculating,andtriedtosetupenterprise'scostcalculatingsystemthatmatchrequestofcurrentfinancesystemandismorescientificandpractical.Throughthispaper,theauthorwantstoprovidereferencetostudyandsetupcostcalculatingsystemwhichmatchesdemandoftheenterprise’scostreportandcostmanagement.Keywords:LogisticsCostLogisticscostaccountingExplicitcostHiddencost14311.120069GB/T2052320061.22431.2.111956D(HowardT.Lewls)W(JamesW.Culiton)D(JackD.Steele)31RobertV.Delaney2=++2MartinChristopher1971(Missioncosting)3PPBS(Planning,Programming,BudgetingSystem)PPBSChristopher1982BarrettBarrett1Lalonde,BernardJ,TerranceLPohlen.IssueinSupplyChainCosting.TheInternationalofLogisticsManagement,1996,7:5~82....2003,5:13~143ChristopherM.TotalDistribution:AFrameworkforAnalysis,CostingandControl.Aldershot:GowerPress,197134343PohlenLalonde:5PerttilaHautaniemi6ABC1997ABCABC2003ABCABCABCABC47,4BarretT.MissionCosting:ANewApproachtoLogisticsAnalysis.InternationalJournalofPhysicalDistribution&MaterialsManagement,1982,12:3~265PohlenTL,LalondeBJ.ImplementingActivity-basedCosting(ABC)inLogistics.JournalofBusinessLogistics,1994,15:1~236PerttilaT,HautaniemiP.Activity-basedCostingandDistributionLogisticsManagement.InternationalJournalofProductionEconomics,1995:327~3337RobertS.Kaplan,StevenR.AndersonTime-DrivenActivity-basedCost.HarvardBusinessReview,2005(1):18~23443519978:(1)=+++++(2)(3)1.2.2(1979-1992),(1993)192108()...,20059..,2009,9:22~2310,..,2003,3:68~7154311312,(),:,;,(),,,,134ABC(ActivityBaseCosting)ABC14,,,,15ABC165M—A(MissionCosting-ABC)17M—AM—A11..,200412..,2006,14:113~11413..,2006,8:90~9414..,2008,30:13315.ABC.,2003,5:94~9616,,...2007,4,110~11117,.MA.,2006,5:114~119643M—A62006GB/T205232006181.31.3.1:1.3.21.3.318GB/T205232006..:,20067431.41.51.5.11.5.21843294322.12.1.12.1.22.1abIEQaQbLSM1SaSbRaW1W2WnW3Wm-1WmRb2.1ELSM1SaSbIQaQbLS={WR}W={W1W2…Wi}2.1R={RaRb}WiiRaRbQaQb110432342.1.3:2.2:2.211432.22.2.12.2.212()32.2.3GB/T20523-20062.312432.311919,..:,2005:122147134323144342.32.3.12.3.1.11543122.3.1.21643123451743////////2.3.1.3,,18432.3.21220320069GB/T20523200620..,2005,2:3~12194333.13.1.13.1.2,3.1.3,,,,3.1.4,,:(1);(2),,;(3),,,,,,,,,;,,2043,,;,,,,,:,,;,,,3.23.2.11003.2.221433.2.33.112n3.122433.2.43.33.3.1Activity-BasedCostingABCActivity3.3.1.13.3.1.223433.3.1.31.()()2.()3.24433.3.2123,=/=4,25433.2264344.1A20074948.8020070.981960.60634781856042504.2A2007122007122007121A2007124.14.24.34.44.54.120071275235.2728839.662052.999813.681717669.9557081.4612797.04504.8034408.54822.67341.45103.20274352599.562352.454732.0014262.002013616.724.220071246923.9249473.528276.651208.0017347.202686.80820.762325.1479.20357.9020146.14791.50150436.734.3200712240740.4524923.682408.0035395.5212377.602640.0049178.5428433128.6011044.2214361.84500.94396699.394.42007125865074.82247521.79138052.3891781.02135001.226477431.234.5200712296.876380.00-24438.18-6627.99-24389.3024.14.24.34.44.54.614.128839.6624.14.34.475235.2749178.5491781.0229434.16