第三方物流企業(yè)成本核算及控制——作業(yè)成本法應用研究.pdf

1、分類號：F2301071020050516滾步太海碩士學位論文第三方物流企業(yè)成本核算及控制——作業(yè)成本法應用研究導師姓名職稱申請學位級別論文提交日期學位授予單位盛丹閏淑榮副教授答辯委員會主席學位論文評閱人周國光教授云虹副教授李警惕高級經濟師AbstractThethirdpartylogisticsenterprisesarestillatitsstartingstageinourcountryatpresentOnoneside，th

2、eyareallfacingtheproblemoflackoffundsandhighcostinoperation，mostofthemappearweakinlogisticmanagementandcostmanagement；ontheotherside，theindirectcostismuchhigherthanthedirectcostinthethirdpartylogisticsenterprisesSo，thetr

3、aditionalcostcalculatingmethodisnotsuitableforthecostaccountingofthelogisticsenterprisesItisbecominganurgenttasktofindasubstitutecostcalculatingmethodsuitablefortheoperationmodelandcostscompositioncharacteroflogisticsent

4、erprisesBecauseofthereasonsabove，thepaperchoosesthethirdpartylogisticsenterprises，andstudiesthecostcalculatingandcontrollingofthethirdpartylogisticsenterprisesbyActivityBasedCostItconstructsactivitybasedcostaccountingand

5、controllingsysteminordertohelpthethirdpartylogisticsenterprisesinourcountryfindscientificcostcontrolmethodappropriiteforthemMethodsofintegrationofquantitativeandquanlitativeanalysisaleadoptedinthispaperItstartsfromthebas

6、ictheoryofABC，andconfirmsthenecessityandfeasibilityontheapplicationofActivityBasedCostbyanalazingthecomponentsandfeaturesofthecostinthethirdlogisticsenterprises，andonthebasesofabove，itconstructsactivitycostaccountingmode

7、landtakeanexampletoputittouse，thenthepapercomposesactivitycostcontrolmodelAttheendofthispaperittakesALogisticsEnterpriseforexampletodeeplyanalyzehowtoapplytheactivitycostcontrolintoactualcostcontr01Thepracticehasprovedth

8、attheintegrationofactivitybasecostcalculateandcontrolofthethirdpartylogisticsenterprisescouldprovidemoreprecisecostinformation，meanwhile，itmakesthevariancebetweenthestandardandactualcostmucheasierandSOonKeyWodrs：Activity