作业成本法在物流企业的应用研究-以中创物流为例

作业成本法在物流企业的应用研究以中创物流为例摘要随着经济的高速发展，我国物流行业增长迅速，和不同的产业形成了有效的交织，盈利增长点和发展空间较大。可从宏观来看，我国截止到目前并没有一套完善的成本核算系统，现行的物流成本核算方法并不能够高效准确的满足消费者的多元化消费需求，针对一部分个性化的物流服务无法准确计算，针对公司的战略发展无法提供可靠的依据，从发展的角度来看，物流成本问题是关系到了企业的长期发展，能够为企业的经营决策提供可靠依据。因此本文以中创物流为案例研究对象，采用作业成本法为研究方法，针对作业成本法的定义，原理以及实践应用过程进行了概况，同时针对中创物流的企业特点对企业的当下的成本核算现状，存在的问题和原因进行分析，并将作业成本法应用到中创物流的案例当中，论证得出中创物流现阶段的物流成本建议，能够为企业的成长提供参考，同时也为相关的研究提供借鉴。关键词：作业成本法；成本核算：物流企业AbstractAlong with the rapid development of economy,Chinese logistics industry growsrapidly,and different industries form effective interweave,profit growth anddevelopment space is great.But from macro perspective,our country does not have aperfect set of cost accounting system up to now,the current logistics cost accountingmethod is not able to effectively and accurately meet the diversified consumptionneed of consumers,for a part of personalized logistics services cannot be accuratelycalculated,in view of the company's strategic development cannot provide reliablebasis,from the perspective of development,The logistics cost problem is related tothe long-term development of enterprises,which can provide reliable basis for themanagement decisions of enterprises.Therefore,this paper takes ZhongchuangLogistics as the case study object,adopts activity-based costing as the researchmethod,and summarizes the definition,principle and practical application process ofActivity-based costing.At the same time,according to the characteristics ofZhongchuang Logistics enterprises,it analyzes the current cost accounting status ofenterprises,existing problems and causes,and applies activity-based costing to thecase of Zhongchuang Logistics.The logistics cost suggestion of ZhongChuangLogistics at the present stage can provide reference for the growth of enterprises,andalso provide reference for related research.Key words:Activity-based costing:Cost accounting:Logistics enterprise2目录一.绪论二.作业成本法的相关概念与理论基础21.作业成本法的定义.2.作业成本法的基本原理23.成本法在物流企业中的应用2三.中创物流成本管理的现状21.公司简介.22.公司成本管理现状.31.成本核算2.会计计量…43.组织管理43.中创物流成本管理存在的问题.。1.会计核算系统不完善52.成本分配标准较为单一…53.成本核算规章制度不健全5四.作业成本法在中创物流中的应用.61.划分作业中心.…62.确认作业分析.63.确认各类资源消耗企业及资源动因.74.确认作业成本中心分配给成本对象95.计算产品成本.10五.中创物流实施作业成本法的保障措施」1.建立以作业为基础的信息系统112.积极加强对财务人员的培训3.加强管理作业活动…124.协调成本和效益的关系12六.结论12参考文献…14