作业成本法在第三方物流企业仓储管理中的应用研究毕设论文.doc

PAGE  PAGE 27  ***************学校 毕 业 论 文 作业成本法在第三方物流企业仓储管理中的应用研究 专　　 业： 物流管理 班级学号： ******** 学生姓名： ****** 指导教师： ****** 20XX年XX年XX日 作业成本法在第三方物流企业仓储管理中的应用研究 摘要 我国经济的高速发展给第三方物流带来很大的发展空间,随着我国第三方物流的高速发展,竞争也愈发激烈,要想在激烈的竞争中获得竞争优势的一个强有力的策略就是获取成本优势。成本信息是企业管理和决策的关键要素和先决条件。但由于我国当前会计制度的局限性,使得大量的物流成本没有得到真实的反映,从而造成了“物流冰山”效应。而作业成本法的出现使得获得较精确的成本信息成为可能。对作业成本法进行系??分析的基础上,将作业成本法应用于第三方物流企业仓储管理中,推导出第三方物流企业的仓储成本核算模型,建立以作业为基础的物流成本控制模型,可以比较客观、真实、正确地反映企业的各项成本，有利于企业物流作业的改善，也为企业发现问题、解决问题提供了重要依据。 关键词 作业成本法 /步骤 /作业成本核算 The activity-based costing method inthethird partlogisticsenterprise warehouse management application ABSTRACT Chinas rapid economic development to a third party logistics developmenspace, with the rapid development of the third party logistics, increasingly fierce competition, want in the fierce competition in a strong competitive advantage in the strategy is to obtaincostadvantages.Costinformationistheenterprisethemanagementanddecision-making of key elements and the prerequisites. But because of the limitations of current accounting system, large Numbers of logistics cost didnt get a reflection of reality, thus causing the iceberg effect logistics. But the activity-based costing method of obtain more accurate cost information possible. Of activity-based costing system, based on the analysis of the activity-based costing method applied in the third party logistics enterprise in warehouse management, this paper deduces the third party logistics enterprise warehouse cost calculation model based on homework, establish the logistics cost control model, can compare the objective, realistic, correctly reflect the cost of enterprise, enterprise logistics operations improvement, also for enterprises, solve the problem that provides an important basis. Keywords activity-based costing/procedures/cost accounting 目　录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc263081219 第一章 绪论  PAGEREF