作业成本法应用于物流企业成本管理精选.doc

作业成本法应用于物流企业成本管理 的案例报告 The Application of the Activity-based Costing In the Cost Management in Logistics Enterprises 姓名：*** 学校：上海交通大学机械与动力工程学院 工作单位： 年龄： 学历： 电话： 字数：5500字 Email： 摘 要 现代物流是以满足顾客的需求为目标，把制造、运输、销售等情况综合起来考虑的一种战略措施，追求的是降低成本、提高效率与服务水平进而增强企业竞争力。现代物流作为一个新经济增长点，它的重要性不言而喻。 为了提高第三方物流企业的物流管理水平，本文以第三方物流企业作为研究对象，主要研究作业成本法如何应用于物流企业成本的管理控制，以期能对作业成本核算应用在我国第三方物流企业成本管理中起到一定的借鉴作用。在对第三方物流企业的成本核算现状和难题进行分析的基础上，制订对策，然后构建了第三方物流企业作业成本法核算的模型，并提出了针对第三方物流企业成本的控制与评价的方法。在W公司的海运部门实施了作业成本法，并且运用作业成本法对物流成本进行分析和控制，比较作业改善前后物流成本情况及作业效率情况。提出来适用于第三方物流企业的成本计算方法，探讨了第三方物流企业如何进行成本控制和降低成本的具体措施，最终得出结论并提出控制方法和效果评价的建议。 关键词 作用成本法,第三方物流,成本控制The Application of the Activity-based Costing In the Cost Management in Logistics Enterprises ABSTRACT The goal of modern logistics is to meet the needs from customers; it is also a strategic measure to unify the market conditions in manufacturing, transportation and sale etc. It is also seeking to further improve the competitiveness of an enterprise by reducing costs, improving efficiency and lifting service levels. Modern logistics as a focus of new economic growth, its importance is self-evident. In order to improve the logistic management level for a Third-Party Logistics Enterprise, this article uses Third-Party Logistics business as a research object. This article mainly focuses on how the law applied to the operating costs of logistics enterprises in the management of cost control with a goal to make it as a reference for future applications of cost accounting operations in the Third-Party Logistics Enterprises in costs management in China. On the basis of analyzing the present status and difficulties in cost accounting for a Third-Party Logistics Enterprise, we made the countermeasures and built a cost account method verification model of a Third-Party Logistics Enterprise, in the meanwhile we proposed the cost control and evaluation methods for a Third-Party Logistics Enterprise. In the case study of W company, we implemented the Activity-based Cost