第三方物流企业物流成本核算与控制方法研究
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摘要
目前,我国的第三方物流处于发展阶段,作为物流服务产品提供者的部分第三方物流企业,正被物流成本核算失真、物流成本控制不利和物流服务定价困难的问题所困扰。通过传统计算方法获得的成本信息已经不能为企业成本控制和服务产品的定价提供准确可靠的成本依据。因此,探寻一种新的适合第三方物流企业生产运作模式及成本结构特性的成本核算和控制方法以及服务定价模式己成为当务之急。
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,将作业成本法引入第三方物流企业中,推导出第三方物流企业的成本核算模型,即基本原理核算模型和实用成本性态核算模型及其相应的分配模型,建立以作业为基础的物流成本控制模型,并在此基础上探讨物流企业的服务定价模式,提出了第三方物流企业服务定价的策略选择。并以吉林省福达国际物流有限公司为研究对象,运用实用成本性态核算模型计算物流产品成本,并建立成本控制模型,最后对建立的成本核算和控制模型进行评价,以期能为第三方物流企业提供可供借鉴的理论依据和参考模型。
The conception of modern logistics has been imported for morn than twenty years from the earlier eighties in our country. The conception of the third party logistics was introduced into China in the nineties. At present, the third party logistics is still at its developing stage in our country, most of the third party logistics enterprises found they were perplexed by some problems, such as the products’costs information isn’t accurate, logistics costs control is disadvantageous and it’s too difficult to make price decision for their products. The defects of traditional cost calculating method have been exposed obviously in the cost management of the third party logistics enterprise. It's becoming an urgent task to find a substitute cost calculating and control method, service price decision model suitable for the operation model and costs composition characteristics of logistics enterprises.
The dissertation imported Activity-Based Costing into the third party and studied activity cost calculating and control based on the systemic analysis of the third party logistics enterprise and Activity-Based Costing, and discussed service price decision model, put forward the right pricing tactics.
Through analyzing logistics cost characteristic of Jilin Province FuDa International logistics Ltd, Co., the dissertation choosed the practical calculating cost model to calculate the logistics activity cost, and 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.
The dissertation has six chapters, the main content as following:
Chapter one, introduction. First introduced the background and the purport of the study, and then simply summarized domestic and foreign research status. Finally, introduced the content and the frame of the thesis.
Chapter two, introduced conception and theory of the third party logistics enterprise and Activity-Based Costing, put forward theory and procedure of Activity-Based Costing. Then analyzed activity cost propensity, compartmentalizing the activity into direct fluctuant cost and overhead activity cost and fixed cost, provided theoretical basis.
Chapter three, Firstly, based on the analysis of applicability, put forward the model applying Activity-Based Costing in the third party logistics enterprise. According as basic theory and cost propensity, deduced two calculating model which can suit different logistics cost calculating: the fundamental calculating model, the practical calculating cost model, and the relevant allocating models. Then based on analyzing the integrated composing of cost control system in logistics enterprise, set forth how to construct activity cost control model of the third logistics enterprise. Finally the dissertation discussed how to use activity to evaluate performance of logistics enterprise.
Chapter four, the dissertation studied service price decision of the third party logistics enterprise, based on studying the theory of service price decision and analyzing infection factor of service price decision in logistics enterprise, discussed service price decision model based on Activity-Based Costing ,activity analysis and resource analysis application on price decision model. At last, put forward right pricing tactics especially for the third party logistics enterprises.
Chapter five, the dissertation aimed at status of the third party logistics enterprises in Changchun, 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.
Chapter six, conclusion and expectation. The main investigation task of this dissertation was summarized, and presents questions that need to be further research in the future as well.
As a new economy increased point, the importance of modern logistics is self-evident. Along with China became a number of WTO, service industry including logistics industry will be open to all over the world, the competition among logistics enterprise will be more drastic. It is a brand-new study field which applying Activity-Based Costing to the third logistics enterprise. The activity cost calculating model can precisely calculate product cost, for the reason of activity cost being as calculation target, Activity-Based Costing calculation can make the third party logistics enterprise look insight into activity level in cost management. Therefore, activity cost calculating model built in this dissertation can efficiently serve cost control and service price deciding in the third party logistics enterprise cost management better. The author wish the dissertation will be favorable on driving the rationalization and standardization course of the third party logistics enterprise cost management in our country.
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,将作业成本法引入第三方物流企业中,推导出第三方物流企业的成本核算模型,即基本原理核算模型和实用成本性态核算模型及其相应的分配模型,建立以作业为基础的物流成本控制模型,并在此基础上探讨物流企业的服务定价模式,提出了第三方物流企业服务定价的策略选择。并以吉林省福达国际物流有限公司为研究对象,运用实用成本性态核算模型计算物流产品成本,并建立成本控制模型,最后对建立的成本核算和控制模型进行评价,以期能为第三方物流企业提供可供借鉴的理论依据和参考模型。
The conception of modern logistics has been imported for morn than twenty years from the earlier eighties in our country. The conception of the third party logistics was introduced into China in the nineties. At present, the third party logistics is still at its developing stage in our country, most of the third party logistics enterprises found they were perplexed by some problems, such as the products’costs information isn’t accurate, logistics costs control is disadvantageous and it’s too difficult to make price decision for their products. The defects of traditional cost calculating method have been exposed obviously in the cost management of the third party logistics enterprise. It's becoming an urgent task to find a substitute cost calculating and control method, service price decision model suitable for the operation model and costs composition characteristics of logistics enterprises.
The dissertation imported Activity-Based Costing into the third party and studied activity cost calculating and control based on the systemic analysis of the third party logistics enterprise and Activity-Based Costing, and discussed service price decision model, put forward the right pricing tactics.
Through analyzing logistics cost characteristic of Jilin Province FuDa International logistics Ltd, Co., the dissertation choosed the practical calculating cost model to calculate the logistics activity cost, and 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.
The dissertation has six chapters, the main content as following:
Chapter one, introduction. First introduced the background and the purport of the study, and then simply summarized domestic and foreign research status. Finally, introduced the content and the frame of the thesis.
Chapter two, introduced conception and theory of the third party logistics enterprise and Activity-Based Costing, put forward theory and procedure of Activity-Based Costing. Then analyzed activity cost propensity, compartmentalizing the activity into direct fluctuant cost and overhead activity cost and fixed cost, provided theoretical basis.
Chapter three, Firstly, based on the analysis of applicability, put forward the model applying Activity-Based Costing in the third party logistics enterprise. According as basic theory and cost propensity, deduced two calculating model which can suit different logistics cost calculating: the fundamental calculating model, the practical calculating cost model, and the relevant allocating models. Then based on analyzing the integrated composing of cost control system in logistics enterprise, set forth how to construct activity cost control model of the third logistics enterprise. Finally the dissertation discussed how to use activity to evaluate performance of logistics enterprise.
Chapter four, the dissertation studied service price decision of the third party logistics enterprise, based on studying the theory of service price decision and analyzing infection factor of service price decision in logistics enterprise, discussed service price decision model based on Activity-Based Costing ,activity analysis and resource analysis application on price decision model. At last, put forward right pricing tactics especially for the third party logistics enterprises.
Chapter five, the dissertation aimed at status of the third party logistics enterprises in Changchun, 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.
Chapter six, conclusion and expectation. The main investigation task of this dissertation was summarized, and presents questions that need to be further research in the future as well.
As a new economy increased point, the importance of modern logistics is self-evident. Along with China became a number of WTO, service industry including logistics industry will be open to all over the world, the competition among logistics enterprise will be more drastic. It is a brand-new study field which applying Activity-Based Costing to the third logistics enterprise. The activity cost calculating model can precisely calculate product cost, for the reason of activity cost being as calculation target, Activity-Based Costing calculation can make the third party logistics enterprise look insight into activity level in cost management. Therefore, activity cost calculating model built in this dissertation can efficiently serve cost control and service price deciding in the third party logistics enterprise cost management better. The author wish the dissertation will be favorable on driving the rationalization and standardization course of the third party logistics enterprise cost management in our country.
引文
【1】刘立旺 ABC/ABCM 在第三方物流企业中的应用研究[D] 天津大学 2004年硕士学位论文
【2】王灵艳 基于作业成本法下物流企业成本控制研究[D] 大连海事大学2006年硕士学位论文
【3】明贵栋 2005 年中国物流业将呈现五大走势[J] 中国工业报 2005.2
【4】Jeremy F. Shapiro Integrated Logistics Management: Total Cost Analysis and Optimization Modeling[J] International Journal of Physical Distribution&Logistics Management 1992.22
【 5 】 Amrik S. Sohal, Walter W C. Chung Activity-based costing in manufacturing:two case studies on implementation[J] Integrated Manufacturing Systems 1998.9
【6】 Joon Jong No, Brian H. Kleiner How to implement activity-based costing[J] Logistics Information Management 1997.10
【7】Md. Mostaque Hussain, A. Gunasekaran Activity-based cost management in financial services industry[J] Managing Service Quality 2001. 11
【8】董千里 第三方物流形成理论及实践的基础研究[J] 公路经济与管理问题研究 西北大学出版社 2000.6
【9】田宇 龚国华 第三方物流决策研究[J] 物流技术 2000.1
【10】于江 企业外包物流的选择与合作[J] 财经问题研究 2003.5
【11】许广义 赵继伟 物流服务及其效益分析[J] 物流科技 2003.3
【12】成耀荣 严宝杰 物流成本计算[J] 交通运输工程学报 2003.3
【13】高建兵 黄岩 企业物流成本的控制研究[J] 物流技术 2000.3
【14】余绪缨 简论当代管理会计的新发展[J] 会计研究 1995.7
【15】王光远 作业会计的基本概念[J] 会计研究 1995.7
【16】王平心 韩新民 新制造环境下成本管理的新思维—推进企业采用作业成本法(上)[J] 机械工业发展战略与科技管理 1997.5
【17】王平心 韩新民 靳庆鲁 作业成本计算、作业管理及其在我国应用的现实性[J] 会计研究 1999.8
【18】郭晓顺 作业成本法在物流企业中的适用性研究分析[J] 武汉理工大学学报 2002 5
【19】陈小龙 朱文贵等 ABC 成本法在企业物流成本核算和管理中的应用[J]物流技术 2002.6
【20】熊金安 第三方物流的作业成本控制[J] 商品储运与养护 2002.4
【21】汪小勇 储雪俭 刘锋 一种适用于物流企业的成本计算方法—ABC[J] 物流技术 2003.8
【22】孟大伟 裴建伟 陈勃昌 孙海涛 作业成本法(ABC)在物流系统中的应用[J] 实用物流技术 2003.3
【23】Jian Ling-xiang, Li Dong-bing Analysis of using activity-based costing management in third-party logistics enterprises[C] Proceedings of The 9th Conference of Hong Kong Society for Transportation Studies Hong Kong 2004
【24】蹇令香 宋宪金 第三方物流企业作业成本控制研究[J] 交通运输工程与信息学报 2006.2
【25】骆温平 第三方物流理论、操作与案例[M] 上海:上海社会科学院出版社2001.3
【26】欧阳克夫 第三方物流企业成本管理研究--作业成本法的应用[D] 武汉理工大学 2002 年硕士学位论文
【27】《物流企业分类与评价指标》国家标准起草小组 《物流企业分类与评价指标》国家标准(征求意见稿) 2004.7
【28】孙霞 也谈第三方物流及其在我国的发展[J] 物流技术 2001.3
【29】窦丽娜 我国第三方物流企业管理研究[D] 天津大学 2005 年硕士学位论文
【30】易华 物流成本管理[M] 北京:清华大学出版社 2005
【31】吴志惠 美国的物流成本[J] 物流应用与研究 2003.1
【32】吴桂连 如何进行物流成本管理[M] 北京:中国物资出版社 2004
【33】罗伯特·S·卡普兰 安东尼·A·阿特金森著 吕长江译 高级管理会计[M] 大连:东北财经大学出版社 1998.8
【34】朱伟生 张洪革 物流成本管理[M] 北京:机械工业出版社 2003
【35】高志勇 ABC 理论与实施 http://www. chengben: net
【 36 】 James Brimson Activity Accounting:An Activity -Based Costing Approach[J] Accountancy 1991
【37】Robin. Cooper Hierarchies of activities and ABC concepts[J] Handbook of cost management(New York Warren Gorham and Lamont) 1993
【38】Robin Cooper ABC: The right approach for you?[J] Accountancy January 1991
【39】张人千 魏法杰 作业成本法的实用化模型探讨[J] 工业工程 2001.6
【40】Cooper R. Kaplan R.S. Measure cost right make the right decisions[M] HarvardBusiness eview 1988 September-October
【41】王光远 作业会计的基本概念[J] 会计研究 1995.7
【42】张栓兴 作业成本管理模式及应用研究[D] 西安理工大学 2003 年硕士学位论文
【43】霍红 第三方物流企业经营与管理[M] 北京:中国物资出版社 2003
【44】穆林娟 潘爱香 构建作业基础标准成本系统[J] 会计研究 2004. 5
【45】Robin Cooper Five Steps to ABC System Design[J] Accountancy 1990.9
【46】余绪缨 以 ABM 为核心的新管理体系的基本框架[J] 当代财经 1994.4
【47】熊金安 第三方物流的作业成本控制[J]商品储运与养护 2002. 9
【48】孙宏岭 戚世钧 现代物流活动绩效分析[M] 北京:中国物资出版社 2002
【49】Cooper The rise of Activity-Based Cost:when do I need an activity-based costing system[J] Journal of Cost Management 1988.6
【50】张蕊 新时期财务业绩评价指标体系研究[J] 财会月刊 2002.7
【51】唐海龙 第三方物流企业成本分析及定价模式研究[D] 大连海事大学 2005 年硕士学位论文
【52】苏素 产品定价的理论与方法研究[D] 重庆大学 2001 年博士学位论文
【53】刘铁男 配送中心(3PL)的物流成本分析及服务定价研究[D] 西南交通大学 2004 年硕士学位论文
【54】张建政 庞得良 长春市建设区域性物流中心的目标定位及对策分析[J]东北亚论坛 2003.5
【2】王灵艳 基于作业成本法下物流企业成本控制研究[D] 大连海事大学2006年硕士学位论文
【3】明贵栋 2005 年中国物流业将呈现五大走势[J] 中国工业报 2005.2
【4】Jeremy F. Shapiro Integrated Logistics Management: Total Cost Analysis and Optimization Modeling[J] International Journal of Physical Distribution&Logistics Management 1992.22
【 5 】 Amrik S. Sohal, Walter W C. Chung Activity-based costing in manufacturing:two case studies on implementation[J] Integrated Manufacturing Systems 1998.9
【6】 Joon Jong No, Brian H. Kleiner How to implement activity-based costing[J] Logistics Information Management 1997.10
【7】Md. Mostaque Hussain, A. Gunasekaran Activity-based cost management in financial services industry[J] Managing Service Quality 2001. 11
【8】董千里 第三方物流形成理论及实践的基础研究[J] 公路经济与管理问题研究 西北大学出版社 2000.6
【9】田宇 龚国华 第三方物流决策研究[J] 物流技术 2000.1
【10】于江 企业外包物流的选择与合作[J] 财经问题研究 2003.5
【11】许广义 赵继伟 物流服务及其效益分析[J] 物流科技 2003.3
【12】成耀荣 严宝杰 物流成本计算[J] 交通运输工程学报 2003.3
【13】高建兵 黄岩 企业物流成本的控制研究[J] 物流技术 2000.3
【14】余绪缨 简论当代管理会计的新发展[J] 会计研究 1995.7
【15】王光远 作业会计的基本概念[J] 会计研究 1995.7
【16】王平心 韩新民 新制造环境下成本管理的新思维—推进企业采用作业成本法(上)[J] 机械工业发展战略与科技管理 1997.5
【17】王平心 韩新民 靳庆鲁 作业成本计算、作业管理及其在我国应用的现实性[J] 会计研究 1999.8
【18】郭晓顺 作业成本法在物流企业中的适用性研究分析[J] 武汉理工大学学报 2002 5
【19】陈小龙 朱文贵等 ABC 成本法在企业物流成本核算和管理中的应用[J]物流技术 2002.6
【20】熊金安 第三方物流的作业成本控制[J] 商品储运与养护 2002.4
【21】汪小勇 储雪俭 刘锋 一种适用于物流企业的成本计算方法—ABC[J] 物流技术 2003.8
【22】孟大伟 裴建伟 陈勃昌 孙海涛 作业成本法(ABC)在物流系统中的应用[J] 实用物流技术 2003.3
【23】Jian Ling-xiang, Li Dong-bing Analysis of using activity-based costing management in third-party logistics enterprises[C] Proceedings of The 9th Conference of Hong Kong Society for Transportation Studies Hong Kong 2004
【24】蹇令香 宋宪金 第三方物流企业作业成本控制研究[J] 交通运输工程与信息学报 2006.2
【25】骆温平 第三方物流理论、操作与案例[M] 上海:上海社会科学院出版社2001.3
【26】欧阳克夫 第三方物流企业成本管理研究--作业成本法的应用[D] 武汉理工大学 2002 年硕士学位论文
【27】《物流企业分类与评价指标》国家标准起草小组 《物流企业分类与评价指标》国家标准(征求意见稿) 2004.7
【28】孙霞 也谈第三方物流及其在我国的发展[J] 物流技术 2001.3
【29】窦丽娜 我国第三方物流企业管理研究[D] 天津大学 2005 年硕士学位论文
【30】易华 物流成本管理[M] 北京:清华大学出版社 2005
【31】吴志惠 美国的物流成本[J] 物流应用与研究 2003.1
【32】吴桂连 如何进行物流成本管理[M] 北京:中国物资出版社 2004
【33】罗伯特·S·卡普兰 安东尼·A·阿特金森著 吕长江译 高级管理会计[M] 大连:东北财经大学出版社 1998.8
【34】朱伟生 张洪革 物流成本管理[M] 北京:机械工业出版社 2003
【35】高志勇 ABC 理论与实施 http://www. chengben: net
【 36 】 James Brimson Activity Accounting:An Activity -Based Costing Approach[J] Accountancy 1991
【37】Robin. Cooper Hierarchies of activities and ABC concepts[J] Handbook of cost management(New York Warren Gorham and Lamont) 1993
【38】Robin Cooper ABC: The right approach for you?[J] Accountancy January 1991
【39】张人千 魏法杰 作业成本法的实用化模型探讨[J] 工业工程 2001.6
【40】Cooper R. Kaplan R.S. Measure cost right make the right decisions[M] HarvardBusiness eview 1988 September-October
【41】王光远 作业会计的基本概念[J] 会计研究 1995.7
【42】张栓兴 作业成本管理模式及应用研究[D] 西安理工大学 2003 年硕士学位论文
【43】霍红 第三方物流企业经营与管理[M] 北京:中国物资出版社 2003
【44】穆林娟 潘爱香 构建作业基础标准成本系统[J] 会计研究 2004. 5
【45】Robin Cooper Five Steps to ABC System Design[J] Accountancy 1990.9
【46】余绪缨 以 ABM 为核心的新管理体系的基本框架[J] 当代财经 1994.4
【47】熊金安 第三方物流的作业成本控制[J]商品储运与养护 2002. 9
【48】孙宏岭 戚世钧 现代物流活动绩效分析[M] 北京:中国物资出版社 2002
【49】Cooper The rise of Activity-Based Cost:when do I need an activity-based costing system[J] Journal of Cost Management 1988.6
【50】张蕊 新时期财务业绩评价指标体系研究[J] 财会月刊 2002.7
【51】唐海龙 第三方物流企业成本分析及定价模式研究[D] 大连海事大学 2005 年硕士学位论文
【52】苏素 产品定价的理论与方法研究[D] 重庆大学 2001 年博士学位论文
【53】刘铁男 配送中心(3PL)的物流成本分析及服务定价研究[D] 西南交通大学 2004 年硕士学位论文
【54】张建政 庞得良 长春市建设区域性物流中心的目标定位及对策分析[J]东北亚论坛 2003.5