基于作业成本法的中小企业物流成本核算研究—以林恩茶叶为例.docxVIP

PAGE 摘 要 现如今，制造业中小型企业更多的负责外包企业的核心，这个时候就会促进物流的发展，由于企业货品流通快、数量多，造成了企业物流成本过高，因此需要企业对物流成本加以管理。本文在相关概念的基础下，以林恩茶叶公司为例，提出当前中小企业作业成本法实施中的现状，分析林恩茶叶公司在物流成本核算中存在作业划分及成本动因选择的难度和主观性较大、作业成本法的应用尚未得到重视、相关从业人员整体素质不高、作业成本法的运用受会计制度约束、信息化程度低等问题，并提出合理划分作业及成本、加强企业管理层对作业成本法应用的重视与支持、提高从业人员水平、借鉴国外经验建立应运制度框架及配套会计准则、加快企业内部信息化的实现等对策。 关键词：作业成本 林恩茶叶 成本核算 Abstract Nowadays, more small and medium-sized manufacturing enterprises are responsible for the core of outsourcing enterprises, which will promote the development of logistics. Due to the rapid circulation and large quantity of goods, the logistics cost of enterprises is too high, so enterprises need to manage the logistics cost. In this paper, on the basis of related concepts, Lynn tea company, for example, put forward the current implementation present situation of small and medium enterprises operating cost method, analysis of Lynn tea company in the logistics cost accounting work division and the cost, that is, the larger the difficulty of the choice and subjective homework cost method application has not been seriously, relevant personnel overall quality is not high, the use of homework cost method by accounting system constraints, low level of informatization, Some countermeasures are put forward, such as reasonably dividing activity and cost, strengthening enterprise management to attach importance to and support the application of activity-based costing, improving the level of employees, drawing on foreign experience to establish the framework of operating system and supporting accounting standards, and accelerating the realization of enterprise internal informatization. Keywords: Activity-based cost Lynns tea Cost accounting 目录 TOC \o 1-3 \h \z \u 一、引言 1 二、基本概念 1 （一）中小企业 1 （二）作业成本法 2 三、中小企业作业成本法实施现状 2 （一）作业中心的选择与成本动因的确定比较困难 2 （二）作业成本法的假设难以被满足 3 （三）作业成本法应用技术不成熟 3 （四）作业成本模型局部多、整体少 4 四、林恩茶叶公司物流成本核算问题分析 4 （一）公司概况 4 （二）林恩茶叶物流成本核算存在的问题 5 五、加强中小企业作业成本法核算物流成本的措施 7 （一）合理划分作业及成本动因 7 （二）加强企业