作业成本法在物流企业中的应用——以顺丰为例 12000

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作业成本法在物流企业中的应用——以顺丰为例

作业成本法在物流行业的应用——以顺丰为例

摘要

在物流业持续发展的现在，快递业逐渐变成当代物流的关键分支与构成部分。时效性加快了物流周转的速度，同时也提高了资金的利用效率，为物流这个“第三利润源”提供源源不绝的动力。减少物流费用逐渐变成此行业管理的重要工作。本文主要研究现代物流公司的特征，对此类公司成本核算问题进行分析，站在物流提供者层面分析作业成本法在此领域内的使用，使用此方式寻找精准的成本内容，分析怎样使用上述方式强化对物流公司的成本管理，表明物流公司可以使用作业成本法来发掘与统计现实物流费用，且为物流公司其余决策提供最佳方案。本文最先分析作业成本法主要知识和观点。进而，利用实例论述此管理方式在顺丰物流企业的成本核算过程，并与传统成本计算法进行了比较。同时，指出顺丰物流公司运用作业成本法应注意的一些问题。通过本文的研究以期为作业成本法在快递业的推广应用贡献一丝绵薄之力或起些借鉴作用。

关键词：作业成本法;成本核算;物流企业；顺丰

Study on Financial derivatives risk prevention

ABSTRACT

In the continuous development of the logistics industry now, the courier industry has gradually become the key branch of modern logistics and components. Timeliness accelerates the speed of logistics turnover, but also improve the efficiency of the use of funds for logistics, the "third source of profit" to provide an endless supply of power. Reducing logistics costs is becoming an important part of this industry management. This paper mainly studies the characteristics of modern logistics companies, the analysis of the cost accounting of such companies, at the logistics provider level analysis of the use of activity-based costing in this area, the use of this approach to find accurate cost content, analysis of how to use the above way to strengthen the logistics company's cost management, It shows that the logistics company can use activity-based costing to discover and statistic the actual logistics cost and provide the best solution for the rest of the logistics company. This paper first analyzes the main knowledge and viewpoint of activity-based costing. Then, the paper discusses the cost accounting process of this management mode in Shun Feng Logistics enterprise, and compares it with the traditional costing method. At the same time, the paper points out some problems that should be paid attention to by the application of activity-based costing in Shun Fung logistics company. Through the research of this paper, we hope to contribute a little to the application of activity-based costing in the express industry.

Keyword：Activity-based costing; Cost accounting; Logistics enterprise; Shun Feng

目录

一、前言 (1)

（一）研究背景与意义 (1)

（二）国内外研究现状简述 (2)

（三）研究方法 (3)

二、作业成本法的相关概念 (4)

（一）作业成本法的定义 (4)

（二）作业成本法的基本原理 (4)

三、作业成本法在物流企业中的应用 (5)

（一）物流企业成本核算现状 (5)

（二）物流企业在作业成本法中的核算原则 (6)

（三）作业成本法的核算步骤 (6)

四、作业成本法在顺丰中的应用 (8)

（一）公司简介 (8)

（二）作业成本法在顺丰中的操作实施流程 (8)

（三）顺丰实施作业成本法的分析评价 (15)

五、顺丰物流运用作业成本法的对策 (18)

（一）建立完善的核算体系 (18)

（二）强化员工的成本管理意识 (18)

（三）不断改进和完善作业成本管理体系 (18)

（四）重视作业成本核算软件开发和应用 (19)

结论 (20)

致谢 (21)

参考文献 (22)