导　　师： 黄文锋

学科专业： 120201

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 我国经济的高速发展给第三方物流带来很大的发展空间,随着我国第三方物流的高速发展,竞争也愈发激烈,要想在激烈的竞争中获得竞争优势的一个强有力的策略就是获取成本优势。成本信息是企业管理和决策的关键要素和先决条件。但由于我国当前会计制度的局限性,使得大量的物流成本没有得到真实的反映,从而造成了“物流冰山”效应。而作业成本法的出现使得获得较精确的成本信息成为可能。 本文在对第三方物流企业和作业成本法进行系统分析的基础上,将作业成本法应用于第三方物流企业中,推导出第三方物流企业的成本核算模型,建立以作业为基础的物流成本控制模型,利用模型研究第三方物流企业的产品定价决策、进行成本控制和顾客盈利性分析。 本文在应用研究的基础上针对长春市第三方物流企业的发展状况进行实践研究,对吉林省福达国际物流有限公司应用本文提出的实用成本性态核算模型计算不同方案的物流作业成本;应用作业成本法建立成本控制模型,确定作业成本标准,对作业成本差异进行分析,最后对建立的作业成本核算和控制模型进行评价。 最后,对作业成本法在第三方物流企业中的应用方法进行了总结,并指出了此方法中存在的难点,以后需要解决的问题,并提出了改进的方法。 Now day,the high-speed development of economy brings widely space for the Third Party Logistics.And the Third Party Logistics/(TPL/) was developing very quickly in China;it made the competition more furious.If an enterprise in the TPL industry wants to gain the advantages,the point is to gain the advantages in the cost.Cost information is the key factor and precondition in the management and decision of enterprises.But the limit of the accountant system in china made many logistics cost can not reveal truly,then to bring the effect of'logistics iceberg'.The appearance of Activity-Based Costing makes it possible to gain the more accurate cost information. The dissertation imported Activity-Based Costing into the third party logistics enterprise and studied activity cost calculating and control model based on the systemic analysis of the third party logistics enterprise and Activity-Based Costing.And then use the model control the cost and calculate the profit rate of customer for participatory research. The paper aimed at status of the third party logistics enterprises in Changchun found on the application research,calculated logistics activity cost of Jilin Province FuDa International logistics Ltd.Co.using the practical calculating cost model.Then applied Activity-Based Costing to constructing cost control model,established the activity cost standard,analyzed the variance between the standard and actual cost,and evaluated the performance of the activity cost control model. Last,this paper summarizes the investigation of Activity-Based Costing,applying in TPL above,and put forwards the difficulties of applying process,introduces some remaining problems,and the improving way.

关 键 词： 第三方物流企业 作业成本法 决策 应用

分 类 号： [F253.7]

领　　域： [经济管理]