【正文】 I 本 科 畢 業(yè) 設(shè) 計 論 文 題 目 第三方物流企業(yè)作業(yè)成本管理應(yīng)用研究 系 別 管理系 專 業(yè) 會計學(xué) 班 級 會計 008 班 學(xué) 號 10120279 學(xué)生姓名 曹瀚 指導(dǎo)老師 陳琳 摘要 II 2020 年 6 月摘要 I 摘 要 我國經(jīng)濟的高速發(fā)展給第三方物流企業(yè)帶來很大的發(fā)展空間，隨著我國第三方物流的高速發(fā)展，競爭也愈發(fā)激烈，要想在激烈的競爭中獲得競爭優(yōu)勢的一個強有力的策略就是獲取成本優(yōu)勢。成本信息是企業(yè)管理和決策的關(guān)鍵要素和先決條件。但由于我國當(dāng)前會計制度的局限性，使得大量的物流成本沒有得到真實的反映，從而造成了“物流冰山”效應(yīng)。而作業(yè)成本法的出現(xiàn)使得獲得較精確的成本信息成為可能。 本文在對第三方物流企業(yè)和作業(yè)成本法進(jìn)行系統(tǒng)分析的基礎(chǔ)上，將作業(yè)成本法應(yīng)用于第三 方物流企業(yè)中，推導(dǎo)出第三方物流企業(yè)的成本核算模型，建立以作業(yè)為基礎(chǔ)的物流成本控制模型，利用模型研究第三方物流企業(yè)的產(chǎn)品定價決策、進(jìn)行成本控制和顧客盈利性分析 。在 應(yīng)用研究的基礎(chǔ)上針對某第三方物流企業(yè)的發(fā)展?fàn)顩r進(jìn)行實踐研究，對該物流企業(yè)應(yīng)用本文提出的實用成本性態(tài)核算模型計算不同方案的物流作業(yè)成本，并應(yīng)用作業(yè)成本法建立成本控制模型，確定作業(yè)成本標(biāo)準(zhǔn)，對作業(yè)成本差異進(jìn)行分析，然后對建立的作業(yè)成本核算和控制模型進(jìn)行評價。 最后，對作業(yè)成本法在第三方物流企業(yè)中的應(yīng)用方法進(jìn)行了總結(jié)，并指出了此方法中存在的難點，以后需要解 決的問題，并提出了改進(jìn)的建議。 關(guān)鍵字 :第三方物流企業(yè)；物流成本管理；作業(yè)成本法 ABSTRACT I ABSTRACT China39。s rapid economic development to a third party logistics enterprises a great deal of room for development, with the rapid development of China39。s thirdparty logistics, increasingly fierce petition, is a powerful strategy in order to gain a petitive advantage in the fierce petition in the petitive cost. The cost information is a key element of business management and decisionmaking and prerequisites. However, due to the limitations of our current accounting system, making a lot of logistics costs is not to be a true reflection, resulting in the logistics iceberg effect. Costing makes it more accurate cost information as this paper, based on a systematic analysis of thirdparty logistics panies and activitybased costing, activitybased costing applied to thirdparty logistics enterprises to derive the costing model for thirdparty logistics enterprises, the establishment of jobbased logistics cost control model, the model of thirdparty logistics pany39。s products and pricing decisions, cost control and customer profitability analysis. In this paper the application research based on for a third party logistics development status of practice research, on the logistics enterprise application this paper presents practical cost behavior accounting model calculation of different schemes of logistics operation cost, and the application of activitybased costing to establish cost control model, determine the cost of operation standards, analyzes the difference of cost of operation, then based on activitybased cost accounting and control model for evaluation. Finally, the thirdparty logistics panies in the activitybased costing methods are summarized, and pointed out the difficulty of this method, after the problem to be solved, and put forward suggestions for improvement. Keywords:Thirdparty logistics enterprises。Logistics Cost Management。Activity Based Costing。 目錄 I 目 錄 摘 要 ......................................................................................................................1 ABSTRACT.....................................................................................................................錯誤 !未定義書簽。 ................................................................................................................1 研究背景 ..................................................................................................1 研究意義 ..................................................................................................1 ................................................................................................2 ............................................................................................2 ............................................................................................3 思路和研究方法 ........................................................................................3 ............................................................................................................4 ....................................................................................................5 2． 第三方物流成本及作業(yè)成本 管理等基礎(chǔ)理論研究 ....................... 6 第三方物流的概念及特點 ........................................ 6 ....................................................................................6 第三方物流企業(yè)的特點 ...........................................................................6 ....................................................................7 ....................................................................8 作業(yè)成本 管理理論 .............................................. 8 作業(yè)成本法和作業(yè)成本管理的概念 ............................ 8 作業(yè)成本法的內(nèi)涵 .........................................11 ..................................... 10 ..................................... 11 ..........................................................................................12 3．第三方物流企業(yè)成本現(xiàn)狀管理分析 .................................. 14 我國 第三方 物流業(yè) 企業(yè) 的發(fā)展現(xiàn)狀 ............................... 14 第三方物流企業(yè)成本控制中存在的問題 ........................... 14 第三方 物流企業(yè)的必要性分析 ..................................16 第三方 物流企業(yè)的可行性分析 ..................................17 4. 作業(yè)成本法在第三方物流企業(yè)的應(yīng)用研究 ............................ 19 第三方物流企業(yè)作業(yè)成本核算模型的 設(shè)計 ......................... 19 ................................... 19 西安交通大學(xué)城市學(xué)院本科生畢業(yè)設(shè)計（論文） II ........................................... 19 目錄 I ......................................................................20 ..........................................................20 ..............................................................................20 作業(yè)成本法在 第三方 物流企業(yè)實施的案例分析 ..................... 21 ......................................................................21 ，建立作業(yè)中心 ..............................................................22 確認(rèn)資源動因，根據(jù)資源動因分配資源耗費至各個作業(yè)成本庫 ........22 ，根據(jù)作業(yè)動因計算各作業(yè)中心成本分配率 ..............23 、乙物流服務(wù)合同中去 ........