作业成本法在天地华宇物流企业中的应用研究

摘要

改革开放以来，随着我国经济的快速发展，物流行业和物流市场也得到了充分发展并逐渐成熟。用户在选择物流服务的时候主要看重两方面：一是价格，二是服务质量。进行物流成本控制能在保证优秀服务质量的同时，制定让客户满意的价格。由于物流企业的行业特性，间接成本和辅助费用在产品成本中所占的比例非常大，如使用传统的成本核算方法不但与实际成本信息发生了偏离，更严重的是会导致企业管理层发生重大决策失误。

为了使这一情况得到改善，作业成本法这种科学先进的成本管理方式开始进入人们的视野，人们开始研究并运用这种更有效的方法。本篇文章从研究背景和相关研究现状出发，简述了论文的基本思路、研究方法；详细介绍了作业成本法的概念、原理、核算方法。论文以天地华宇物流企业为例，结合以上理论基础分别使用作业成本法与传统成本法进行成本核算，对比得出运用作业成本法可以提高企业决策的准确性和科学性的结论。最后，对作业成本法的推广价值和未来发展进行展望，提出论文的总结。

在物流企业间接费用与日俱增的今天，本文借作业成本法在天地华宇物流企业中的应用研究，希望能提供一种新的管理思路，为国内物流业的发展做一点微薄的贡献。

关键词：物流企业；成本管理；作业成本法

Abstract

Since the reform and opening up, with the rapid development of China's economy, the logistics industry and logistics market have also been fully developed and gradually mature. When choosing logistics service, users mainly pay attention to two aspects: one is price, the other is service quality. Logistics cost control can ensure excellent service quality and set prices that satisfy customers at the same time. Due to the industry characteristics of logistics enterprises, indirect costs and auxiliary expenses account for a very large proportion of product costs. for example, the use of traditional cost accounting methods not only deviate from the actual cost information. what is more serious is that it will lead to major decision-making mistakes made by the management of the enterprise.

In order to improve this situation, activity-based costing, a scientific and advanced way of cost management, began to enter people's field of vision,People began to study and apply this more effective method. Starting from the research background and related research status, this paper briefly describes the basic ideas and research methods of the paper, and introduces in detail the concept, principle and accounting methods of activity-based costing. Taking TNT HOAU logistics enterprise as an example, combined with the above theoretical basis, this paper uses activity-based costing and traditional costing for cost accounting, and draws the conclusion that the use of activity-based costing can improve the accuracy and scientificalness of enterprise decision-making. Finally, the promotion value and future development of activity-based costing are prospected, and the summary of the paper is put forward.

Today, with the increasing indirect expenses of logistics enterprises, this paper hopes to provide a new management idea and make a modest contribution to the development of domestic logistics industry through the application of activity-based costing in TNT HOAU logistics enterprises.

Keywords: logistics enterprises; cost management; activity-based costing