【正文】 武漢院學(xué)生畢業(yè)論文（設(shè)計(jì)）題 目： 制造企業(yè)的物流成本核算與控制對策分析 制造企業(yè)的物流成本核算與控制對策分析摘 要 制造業(yè)是國民經(jīng)濟(jì)的物質(zhì)基礎(chǔ)和工業(yè)化的產(chǎn)業(yè)主體，是社會進(jìn)步與富民強(qiáng)國之本。制造企業(yè)物流是社會物資流通領(lǐng)域的重要組成部分。制造企業(yè)物流的合理化直接影響社會物資流通的效率,所以制造企業(yè)進(jìn)行物流合理化改造是確保社會物流現(xiàn)代化的重要環(huán)節(jié)之一。由于難于了解企業(yè)物流成本的現(xiàn)狀，物流的利潤源就掩藏在“冰山”之下，使得企業(yè)無法明確目標(biāo)，無法有效“開發(fā)”這個利潤源。根據(jù)我國制造企業(yè)目前物流成本現(xiàn)狀和管理水平,提出制造企業(yè)物成本控制的措施。有效管理與控制物流成本，能夠促進(jìn)企業(yè)加強(qiáng)物流管理，提高管理水平，創(chuàng)新物流技術(shù)，同時提高物流效益。 本文系統(tǒng)闡述了物流成本的構(gòu)成、分類以及物流成本和制造企業(yè)物流成本核算的基礎(chǔ)。對我國制造業(yè)物流成本核算和控制研究現(xiàn)狀進(jìn)行系統(tǒng)梳理，在分析制造企業(yè)物流成本管理現(xiàn)狀及存在問題的基礎(chǔ)上，提出以作業(yè)成本法為基礎(chǔ)建立物流成本財務(wù)核算、控制體系的必要性和可行性。比較傳統(tǒng)的成本核算方法和作業(yè)成本法的優(yōu)點(diǎn)和缺點(diǎn)，以進(jìn)一步明確制造企業(yè)物流成本的財務(wù)會計(jì)制度的設(shè)計(jì)應(yīng)選用會計(jì)核算方法。在此基礎(chǔ)上，改進(jìn)記賬處理方法，設(shè)置了專門的物流成本科目；物流運(yùn)作的成本模型的建立，以方便物流成本分析，以促進(jìn)成本控制；引入綜合物流成本控制模型，在經(jīng)營過程中對企業(yè)物流成本進(jìn)行整體控制，將企業(yè)物流流程分析和重組作為成本控制的第一步。最后，通過案例分析對所提出的模型和方法進(jìn)行了應(yīng)用和驗(yàn)證，針對企業(yè)的情況提出了具體的改進(jìn)意見，形成了一套適合我國制造企業(yè)的物流成本管理方法體系，幫助制造企業(yè)物流成本管理控制系統(tǒng)更好的運(yùn)行?！娟P(guān)鍵詞】物流成本；制造企業(yè)；物流成本核算；作業(yè)成本法；物流成本管理Abstract Manufacturing is the national economy, the material base and industrialization, the main industry, social progress and logistics of manufacturing enterprises is an important part of the social and material of the manufacturing enterprise logistics directly affect the efficiency of the flow of social materials, manufacturing enterprises, the transformation of logistics rationalization is to ensure that an important part of one of the social modernization of to understand the current situation of the business logistics costs, logistics and profit source hidden under the iceberg, allowing panies to clear objectives, can not effectively development of this source of enterprises in China is the logistics cost of the status quo and management level, the measures of cost control in manufacturing management and control of logistics costs, to encourage enterprises to strengthen the logistics management, improve management, innovative logistics technology, while improving the efficiency of logistics. This article described the logistics cost structure, classification, and the basis of logistics cost and manufacturing Logistics analyze China39。s manufacturing logistics cost accounting and control Research, Manufacturing Enterprise Logistics Cost Management in the analysis and the problems on the basis of activitybased costing is based on logistics costs, financial accounting, control systems necessary and the more traditional cost accounting methods and the advantages and disadvantages of the operating cost method to further clarify the design of the manufacturing enterprise logistics cost of the financial accounting system should be used in accounting this basis, to improve the accounting treatment, set up a special logistics costs under the jurisdiction of establishment of logistics operating cost model to facilitate the logistics cost analysis to facilitate cost introduction of integrated logistics cost control model, the overall control of business logistics costs in the course of business analysis and restructuring of the enterprise logistics processes as a first step in cost , the use of case studies to verify the proposed model and method,Specific suggestions for improvement,formed a set of manufacturing enterprises in China39。s logistics cost management system,help the efficient operation of the manufacturing enterprise logistics cost management control system.Keywords： Logistics costs 。Manufacturing enterprises 。Logistics Cost Activity 。Based Costing 。Logistics Cost Management目 錄中文摘要Abstract第1章 、緒論（一）選題目的及意義 X（二）選題研究內(nèi)容 X（三）國內(nèi)外研究現(xiàn)狀 X第2章 、制造企業(yè)物流成本核算概述（一）物流成本 X（二）物流成本核算 X（三）物流成本控制 X第3章 、基于作業(yè)的物流成本核算方法的優(yōu)勢及可行性（一）基于作業(yè)的物流成本核算步驟 X（二）基于物流作業(yè)成本核算方法的特點(diǎn) X第4章 、制造企業(yè)物流成本控制的過程分析 （一）物流成本控制的原則 X（二）物流成本綜合控制模型 X第五章、結(jié)論 參考文獻(xiàn) XX后記 XX 第1