中国地质大学长城学院本科毕业论文题目基于作业成本法下企业物流成本核算究-以承德恒信电气信息有限公司为例院别经济学院专业会计学学生姓名马慧颖学号013130117魏永宏职称2017年4月30日作业成本法下企业物流成本的核算研究以承德恒信电气信息有限公司为例摘要现代社会中，能在激烈的竞争中脱颖而出，是每个企业都要面对的压力。目前，每个企业应该具备的优势的都在不断在增长，企业生产物流系统的持续优化、企业物流成本的一再降低，已经成为制造业在面对竞争和挑战时获得有利地位的重要手段。本文阐述了物流成本和物流成本控制和基于活动的成本核算和其他相关理论。本文通过以承德恒信电气信息有限公司为例子。指出了公司物流成本的现状和存在的问题，提出了解决方案。在物流成本核算方面，传统的成本法具有优势和劣势，而ABC原则提供了一套更先进的计算思路，可以正确地收集和分配物流企业各部分的成本。本文通过对公司的物流成本核算的思考，系统阐述了如何优化企业物流成本核算，使企业的利润最大化。通过相关事实数据显示实现过程的利润最大化，讨论了物流企业成本核算在成本管理中的应用。关键词：物流；物流成本：作业成本法ABSTRACTWith the rapid development of modern society,the enterprise the competitive ability isenhanced.Can in the fierce competition,every enterprise is facing the problem.At present,constantly improve the core competitiveness of enterprises,enterprise production logisticssystem of continuous optimization,repeatedly to reduce logistics costs,has become amanufacturing get better position when in the face of competition and challenge.Paper first describes the selected topic background and significance of the logistics costmanagement were analyzed to explain,to control the logistics cost and logistics cost andoperation cost method and related theories are expounded.In this paper,through changed trustelectric information co.,LTD.,for example.Pointed out that the company exists in the logisticscost of series,the present situation and the existing problems and solutions are put forward.In this paper,as long as do improvement in logistics management,can save a lot ofunnecessary costs,improve the efficiency of the cost.In the area of logistics cost accounting,thetraditional cost method has its insufficiency,as well as merits and homework cost law provides amore advanced method,can do to the cost of every link of the logistics business to correctly thecollection and distribution.Key words:Logistics;Logistics cost;Operation cost method目录2物流成本核算的理论研究·..........12.1作业成本法的理论。。。...........................2.2物流成本的概念22.3物流成本的内容..2.4物流成本的分类.33恒信公司企业物流成本核算现状.…33.1企业物流成本核算现状33.2企业物流管理现状.33.3企业物流成本管控现状44基于作业成本法下企业物流成本核算的分析.。41物流成本核算不够详细.…54.2制度缺陷、实操难度大…54.3物流成本管控不当、加大管理的难度55完善承德恒信物流成本核算方法对策..........65.1明确物流成本合算的程序.…65.1.1确定物流成本计算作业环节.…75.1.3确认公司的物流系统中的有关资源85.1.4确认资源动因、资源合理分配。85.2完善企业管理制度.…996结论与展望9参考文献致谢12