企业物流成本管理中作业成本法的应用研究
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摘要
由于物流企业增加了许多复杂的、多元的、混合的作业,使得物流企业的间接成本超过了直接成本,传统成本法已不能满足物流企业进行高水平成本核算和成本管理的要求。作业成本法作为一种新的以作业为基础对成本进行计算和管理的方法,自引入我国以来,受到我国学者的高度重视。
本文采用定性与定量相结合的分析手段,首先介绍了物流成本及作业成本法的理论体系,论述了现代物流的定义及其内容和分类,运作过程以及物流成本的构成与特性。企业的物流成本管理实际是对企业物流进行管理,而成本只是其管理的手段。根据作业成本法在现有物流管理领域中应用的可行性、成熟度,主要选择作业成本法(ABC)在物流成本核算、供应商选择评价决策、物流服务定价决策和作业成本管理(ABM)在物流成本预算管理、物流作业基础绩效评价中的应用加以阐述。
最后,阐述了企业进行物流成本控制所必须具备的基础条件,以及在不同的物流运作条件与环节实行何种配套的物流成本控制模式。结合物流成本的分类特点,在运用各种方法进行分析的基础上,从物流功能、责任部门、物流成本形成过程几个角度提出在当前情况下企业物流成本的控制措施,对实际工作有一定的参考价值。
Proliferation in complexity, diversity and mix as well as the displacement of direct labor and material costs by overhead, has overwhelmed Traditional Costing (TC) . Practices cannot fit in with the requirement of enhance cost calculation and cost management in logistics enterprise. As a new method to calculate and manage cost based on activity, Activity- Based Costing (ABC) has been deeply studied in theory since it is accepted by domestic scholars.
The thesis is researched by means of quantitative and qualitative analysis. Firstly, the paper discusses the concepts of logistic cost and Activity-Based Costing. This part analyzes the definition and running course of logistics, the constitution and characteristic of logistics cost. In fact, the logistics cost management of enterprises is to manage enterprise's logistics, and the cost is only its management means. According to the feasibility and maturity of ABC applying to logistics management, this paper also studies applications of ABC in logistics cost management, such as logistics cost calculation, supplier selection and evaluation decision, logistics service price decision, logistics cost budget management, logistics activity-based performance evaluation.
Lastly, it expatiates some basic conditions, which the enterprises must prepare for the sake of controlling logistics cost. And how to choose the kinds of modes to control logistics cost , which can adapt different logistics course and circumstance. This part brings out some methods to control logistics cost from different point of view after analyzing the logistics function, the duty of branch and logistics course by many kinds of way through the different constitution characteristics of logistics cost. It can be used for reference supply to real work.
本文采用定性与定量相结合的分析手段,首先介绍了物流成本及作业成本法的理论体系,论述了现代物流的定义及其内容和分类,运作过程以及物流成本的构成与特性。企业的物流成本管理实际是对企业物流进行管理,而成本只是其管理的手段。根据作业成本法在现有物流管理领域中应用的可行性、成熟度,主要选择作业成本法(ABC)在物流成本核算、供应商选择评价决策、物流服务定价决策和作业成本管理(ABM)在物流成本预算管理、物流作业基础绩效评价中的应用加以阐述。
最后,阐述了企业进行物流成本控制所必须具备的基础条件,以及在不同的物流运作条件与环节实行何种配套的物流成本控制模式。结合物流成本的分类特点,在运用各种方法进行分析的基础上,从物流功能、责任部门、物流成本形成过程几个角度提出在当前情况下企业物流成本的控制措施,对实际工作有一定的参考价值。
Proliferation in complexity, diversity and mix as well as the displacement of direct labor and material costs by overhead, has overwhelmed Traditional Costing (TC) . Practices cannot fit in with the requirement of enhance cost calculation and cost management in logistics enterprise. As a new method to calculate and manage cost based on activity, Activity- Based Costing (ABC) has been deeply studied in theory since it is accepted by domestic scholars.
The thesis is researched by means of quantitative and qualitative analysis. Firstly, the paper discusses the concepts of logistic cost and Activity-Based Costing. This part analyzes the definition and running course of logistics, the constitution and characteristic of logistics cost. In fact, the logistics cost management of enterprises is to manage enterprise's logistics, and the cost is only its management means. According to the feasibility and maturity of ABC applying to logistics management, this paper also studies applications of ABC in logistics cost management, such as logistics cost calculation, supplier selection and evaluation decision, logistics service price decision, logistics cost budget management, logistics activity-based performance evaluation.
Lastly, it expatiates some basic conditions, which the enterprises must prepare for the sake of controlling logistics cost. And how to choose the kinds of modes to control logistics cost , which can adapt different logistics course and circumstance. This part brings out some methods to control logistics cost from different point of view after analyzing the logistics function, the duty of branch and logistics course by many kinds of way through the different constitution characteristics of logistics cost. It can be used for reference supply to real work.
引文
[1]代逸生,王章霞.物流企业作业成本分析与管理[J].江苏科技大学学报(社会科学版),2008(6)
[2]郭士倜.企业物流成本构成及降低途径[J].现代物流,2007(1)
[3]喻亮,姚洁.我国企业内部物流成本管理分析[J].江西广播电视大学学报,2007(1)
[4]王维亚.中外物流产业之比较-问题与对策[J].东北财经大学学报,2004(4)
[5]张锋,隋英杰,姜海虹.物流作业成本法及其应用探讨[J].财会与审计,2007(1)
[6]邢晶荣.企业物流成本核算中存在的问题改进方法[J].吉林省经济管理干部学院学报,2005(10)
[7]商伟,赵债,商如斌.现代企业物流成本管理的创新研究[J].郑州航空工业管理学院学报(社会科学版),2006(12)
[8]王玖河,孟祥伟.基于成本会计与作业成本法的物流成本核算研究[J].价值工程,2008(7)
[9]彭建.物流成本核算:会计核算制度的一个补充[J].集团经济研究,2006(9)
[10]张亚萍.浅议物流成本的会计核算[J].商场现代化,2006(12)
[11]爱轻,孟群波.物流成本核算的实现及其实证分析[R].中国物流学会年会,2007(12)
[12]陶红英、袁文婷.论企业物流成本控制[J].物流技术,2005(6)
[13]李敏.物流成本会计建立的初步没想[J].上海会计,2004(1)
[14]邵宏亮.浅谈作业成本法在企业物流成本核算中的应用[J].中国集体经济,2006(9)
[15]王平心.作业成本计算理论与应用研究[M].东北财经大学出版社,2001(7)
[16]黎艳红.基于作业成本法的第三方物流企业成本核算及决策研究[D].西南交通大学(社会科学版),2006(12)
[17]马明光,郭文博.浅析作业成本管理的二重性[J].财会月刊,2005(5)
[18]付桂林,郭赘芳.物流作业成本核算与管理[J].顺德职业技术学院学报,2007(6)
[19]付桂林,袁水林.物流成本管理[M].中国物资出版社,2007(2)
[20]李岩,张晶敏.应用作业成本法的物流成本管理模式研究[J].黑龙江工程学院学报(自然科学版),2006(9)
[21]程翠凤.企业物流成本管理中存在的问题及对策分析[J].经济师,2005(4)
[22]周永强,杨忠直.作业成本法在物流成本控制中的应用[J].工业工程,2004(6)
[23]邹宪民.企业物流成本的管理与控制[J].工业工程,2005(4)
[24]朱伟生,张洪革.物流成本管理[M].机械工业出版社,2003(1)
[25]赵述.作业成本法在我国应用中存在的问题及解决对策[J].财经界,2008(2)
[26]腾奎秀.依托新会计准则理念推行作业成本法的探讨[J].会计之友,2007(7)
[27]潘飞.作业成本法在我国的过去、现状和未来[J].上海会计,2006(8)
[28]向乐乐,吴新红.作业成本法在我国应用的环境分析[J].财会通讯,2006(1)
[29]练惠敏.现阶段作业成本法在我国的适用性评估[J].特区经济,2005(10)
[30]江琪.物流企业运用作业成本法的探讨[J].对外经贸财会,2005(7)
[31]陈通,宫立新,任明.作业成本法应用困境分析[J].西安电子科技大学学报,2006(6)
[32]张志平,任翠平.作业成本法在企业物流成本核算中的应用[J].安徽工业大学学报,社会科学版,2006(3)
[33]王志敏.作业成本法运用-存在的问题及改进对策[J].会计之友,2006(6)
[34]Woo,W.T.,2006.The structural nature of internal and external imbalances in China.Journal of Chinese Economic and Business Studies 4(1)
[35]Tsui,A.S.,Wang,H.,Xin,K.R.,2006.Organizational culture in China:an analysis of culture dimensions and culture types.Managementand Organization Review 2(3)
[36]Sulaiman,M.B.,Ahmad,N.N.N.,Alwi,N.,2004.Management accounting practices in selected Asian countries:a review of the literature.Managerial Auditing Journal 19(4)
[37]O'Connor,N.G.,Chow,C.W.,Wu,A.,2004.The adoption of "Western" management accounting/controls in China's state-owned enterprises during economic transition.Accounting,Organizations and Society 29(3/4)
[38]Islam,M.,Kantor,J.,2005.The development of quality management accounting practices in China.Managerial Auditing Journal
[39]Hu,Y.M.,2001.The spontaneous formation and development of ABC,ABM in Chinese organisation.Accounting Research(China) 3
[40]Armstrong,P.,2002.The costs of activity based management,Accounting,Organisations and Society,27
[2]郭士倜.企业物流成本构成及降低途径[J].现代物流,2007(1)
[3]喻亮,姚洁.我国企业内部物流成本管理分析[J].江西广播电视大学学报,2007(1)
[4]王维亚.中外物流产业之比较-问题与对策[J].东北财经大学学报,2004(4)
[5]张锋,隋英杰,姜海虹.物流作业成本法及其应用探讨[J].财会与审计,2007(1)
[6]邢晶荣.企业物流成本核算中存在的问题改进方法[J].吉林省经济管理干部学院学报,2005(10)
[7]商伟,赵债,商如斌.现代企业物流成本管理的创新研究[J].郑州航空工业管理学院学报(社会科学版),2006(12)
[8]王玖河,孟祥伟.基于成本会计与作业成本法的物流成本核算研究[J].价值工程,2008(7)
[9]彭建.物流成本核算:会计核算制度的一个补充[J].集团经济研究,2006(9)
[10]张亚萍.浅议物流成本的会计核算[J].商场现代化,2006(12)
[11]爱轻,孟群波.物流成本核算的实现及其实证分析[R].中国物流学会年会,2007(12)
[12]陶红英、袁文婷.论企业物流成本控制[J].物流技术,2005(6)
[13]李敏.物流成本会计建立的初步没想[J].上海会计,2004(1)
[14]邵宏亮.浅谈作业成本法在企业物流成本核算中的应用[J].中国集体经济,2006(9)
[15]王平心.作业成本计算理论与应用研究[M].东北财经大学出版社,2001(7)
[16]黎艳红.基于作业成本法的第三方物流企业成本核算及决策研究[D].西南交通大学(社会科学版),2006(12)
[17]马明光,郭文博.浅析作业成本管理的二重性[J].财会月刊,2005(5)
[18]付桂林,郭赘芳.物流作业成本核算与管理[J].顺德职业技术学院学报,2007(6)
[19]付桂林,袁水林.物流成本管理[M].中国物资出版社,2007(2)
[20]李岩,张晶敏.应用作业成本法的物流成本管理模式研究[J].黑龙江工程学院学报(自然科学版),2006(9)
[21]程翠凤.企业物流成本管理中存在的问题及对策分析[J].经济师,2005(4)
[22]周永强,杨忠直.作业成本法在物流成本控制中的应用[J].工业工程,2004(6)
[23]邹宪民.企业物流成本的管理与控制[J].工业工程,2005(4)
[24]朱伟生,张洪革.物流成本管理[M].机械工业出版社,2003(1)
[25]赵述.作业成本法在我国应用中存在的问题及解决对策[J].财经界,2008(2)
[26]腾奎秀.依托新会计准则理念推行作业成本法的探讨[J].会计之友,2007(7)
[27]潘飞.作业成本法在我国的过去、现状和未来[J].上海会计,2006(8)
[28]向乐乐,吴新红.作业成本法在我国应用的环境分析[J].财会通讯,2006(1)
[29]练惠敏.现阶段作业成本法在我国的适用性评估[J].特区经济,2005(10)
[30]江琪.物流企业运用作业成本法的探讨[J].对外经贸财会,2005(7)
[31]陈通,宫立新,任明.作业成本法应用困境分析[J].西安电子科技大学学报,2006(6)
[32]张志平,任翠平.作业成本法在企业物流成本核算中的应用[J].安徽工业大学学报,社会科学版,2006(3)
[33]王志敏.作业成本法运用-存在的问题及改进对策[J].会计之友,2006(6)
[34]Woo,W.T.,2006.The structural nature of internal and external imbalances in China.Journal of Chinese Economic and Business Studies 4(1)
[35]Tsui,A.S.,Wang,H.,Xin,K.R.,2006.Organizational culture in China:an analysis of culture dimensions and culture types.Managementand Organization Review 2(3)
[36]Sulaiman,M.B.,Ahmad,N.N.N.,Alwi,N.,2004.Management accounting practices in selected Asian countries:a review of the literature.Managerial Auditing Journal 19(4)
[37]O'Connor,N.G.,Chow,C.W.,Wu,A.,2004.The adoption of "Western" management accounting/controls in China's state-owned enterprises during economic transition.Accounting,Organizations and Society 29(3/4)
[38]Islam,M.,Kantor,J.,2005.The development of quality management accounting practices in China.Managerial Auditing Journal
[39]Hu,Y.M.,2001.The spontaneous formation and development of ABC,ABM in Chinese organisation.Accounting Research(China) 3
[40]Armstrong,P.,2002.The costs of activity based management,Accounting,Organisations and Society,27