作业成本法在佳祥物流企业中的应用_学位论文.doc

作业成本法在佳祥物流企业 中的应用 专业名称：物流管理  摘要 伴随我国物流业的飞速发展，物流行业的利润空间在不断地缩小，企业只有通过降低自身成本来实现利润的最大化，因此企业对物流成本的控制越来越重视。目前，作业成本法是被认为确定和控制物流成本最有前途的途径。作业成本法的应用可以使物流企业获得更准确的成本信息，从而降低物流成本，优化价格策略，所以研究作业成本法在物流企业的应用显得尤为重要。 论文首先阐明作业成本法的概念、基本原理和核算过程，对比分析传统成本核算方法与作业成本核算方法的区别，接下来结合佳祥物流成本核算的实例，用作业成本法对公司物流成本进行核算分析并针对存在的问题提出改进措施，最后总结物流企业应用作业成本法的注意事项，为作业成本法在物流企业中的推广运用提供借鉴和参考。 关键字： 物流成本 物流成本控制 作业成本法 Abstract Along with the rapid development of Chinas logistics industry, logistics industry profits narrow space constantly, enterprises only through minimizing its cost to achieve profit, so the control of enterprise is more and more attention to logistics cost. At present, the Activity-Based Costing method is considered most promising way to determine and control logistics cost. The application of the Activity-Based Costing can make the logistics enterprises to obtain more accurate cost information, thereby reducing the logistics cost, optimizing the price strategy, so the study of Activity-Based Costing is applied in logistics enterprises is particularly important. This dissertation firstly expounds the concept, basic principle of Activity-Based Costing and accounting process, contrast analysis of traditional cost accounting method and activity-based cost accounting method, then combined with the example of Jiaxiang logistics cost, logistics cost accounting of company analysis and put forward aiming at the existing problems, measures for improvement of Activity-Based Costing, matters needing attention finally logistics enterprises operating cost method, and provides the reference for the popularization and application of Activity-Based Costing in logistics enterprises. Keywords: cost of logistics, logistics cost control, Activity-Based Costing  目录摘要 I Abstract II 目录 III 前言 1 1作业成本法相关理论概述 2 1.1物流成本管理 2 1.2作业成本法 2 1.2.1作业成本法与传统成本核算的区别 3 1.2.2应用作业成本法核算物流企业成本的思路 4 1.2.3物流企业运用作业成本法的意义 4 2佳祥物流企业成本核算现状和存在的问题及其分析 6 2.1佳祥物流企业简介及其成本核算现状 6 2.2基于传统成本核算法下的佳祥物流企业成本核算 7 2.3佳祥物流企业在成本核算中存在的问题 7 2.