第三方物流企业逆向物流服务成本核算研究
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摘要
近几年随着物流行业尤其是第三方物流企业的发展,包括回收物流和退货物流在内的逆向物流也逐渐引起企业和社会各界的重视。除了追求社会效益外,企业更要考虑经济效益,这就涉及到合理运作模式的选择以及企业从事逆向物流服务时成本的界定和核算问题。由于物流服务成本的特性以及企业目前较低的发展水平限制,传统成本核算方法在我国物流企业的成本管理实践中存在很多弊端。因此,有必要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方法,从而制定合理准确的企业物流服务价格。
本文首先对逆向物流及其运作模式做了一个全面的分析介绍,重点引出了本文的分析重点—废弃家电回收物流。接着在分析了我国第三方物流企业的成本管理现状,研究了物流企业的成本构成特性,进而引入了体现现代成本管理思想的作业成本法(ABC)。然后介绍了作业成本法的基本原理,分析了其在物流企业成本核算中的实施步骤,推导出物流企业逆向物流服务作业成本核算的基本原理模型和实用化模型。在重点介绍了德国成熟的各种废弃家电回收处理流程后,结合D公司W物流项目的案例,模拟实施了逆向物流产品成本的计算过程,同时也提出了改进意见。以作业成本分析为基础确定企业物流服务成本,为第三方物流企业的产品(服务)定价决策提供了可供借鉴的理论依据和参考模式。
最后要指出的是,我国物流行业成本核算不仅存在合理方法的问题,同时,我国逆向物流企业目前在资金、回收处理专业设备、会计帐簿建立和信息系统方面也明显不足,处在试点摸索阶段,更缺少完善的政策法律依据。本文只是抛砖引玉,期待更多人来关注我国逆向物流各方面的发展。
In recent years society and companies begin to attach importance to reverse logistics which consists of callback logistics and withdraw logistics with the development of logistics industry especially that of 3PL enterprises. Besides pursuing social benefit enterprises should also take economic benefits into account. This comes down to enterprises how to choose a reasonable operation mode and how to fix and calculate reverse logistics cost. Because of the costs composition characteristics of logistics enterprises and low develop level the defects of traditional cost calculating method have been exposed obviously in the cost management of 3PL logistics enterprises. It is very necessary to find a substitute cost calculating method suitable for the operation model and costs composition characteristics of logistics enterprises.
A brief analysis and introduction of reverse logistics and its operation modes were made in this thesis and then introduced the emphasis of this thesis—waste electrical appliance reverse logistics. After the analysis of logistics enterprise operation model and the current situation in cost management this thesis introduced a modern cost calculating method Activity-Based Costing (ABC) and analyzed the applying procedure of ABC in logistics enterprises, deduced cost calculating mathematics model of logistics enterprises including the fundamental calculating model and the practical calculating model. At last this thesis introduces mature callback and process flow of all kinds of waste electrical appliances in German and then calculates service cost of W logistics project by ABC in D company. Finally mending advice was put forward to ABC.
At present there are many obvious deficiencies in capital, specialized equipment for callback process, account book and information system in our enterprises which are in the period of experimental units and lack of perfect policy and law. This thesis puts forward a price decision model based on ABC and right pricing tactics especially for 3PL enterprises. It is just a simple beginning and more people are expected to eye on the development of reverse logistics in China.
本文首先对逆向物流及其运作模式做了一个全面的分析介绍,重点引出了本文的分析重点—废弃家电回收物流。接着在分析了我国第三方物流企业的成本管理现状,研究了物流企业的成本构成特性,进而引入了体现现代成本管理思想的作业成本法(ABC)。然后介绍了作业成本法的基本原理,分析了其在物流企业成本核算中的实施步骤,推导出物流企业逆向物流服务作业成本核算的基本原理模型和实用化模型。在重点介绍了德国成熟的各种废弃家电回收处理流程后,结合D公司W物流项目的案例,模拟实施了逆向物流产品成本的计算过程,同时也提出了改进意见。以作业成本分析为基础确定企业物流服务成本,为第三方物流企业的产品(服务)定价决策提供了可供借鉴的理论依据和参考模式。
最后要指出的是,我国物流行业成本核算不仅存在合理方法的问题,同时,我国逆向物流企业目前在资金、回收处理专业设备、会计帐簿建立和信息系统方面也明显不足,处在试点摸索阶段,更缺少完善的政策法律依据。本文只是抛砖引玉,期待更多人来关注我国逆向物流各方面的发展。
In recent years society and companies begin to attach importance to reverse logistics which consists of callback logistics and withdraw logistics with the development of logistics industry especially that of 3PL enterprises. Besides pursuing social benefit enterprises should also take economic benefits into account. This comes down to enterprises how to choose a reasonable operation mode and how to fix and calculate reverse logistics cost. Because of the costs composition characteristics of logistics enterprises and low develop level the defects of traditional cost calculating method have been exposed obviously in the cost management of 3PL logistics enterprises. It is very necessary to find a substitute cost calculating method suitable for the operation model and costs composition characteristics of logistics enterprises.
A brief analysis and introduction of reverse logistics and its operation modes were made in this thesis and then introduced the emphasis of this thesis—waste electrical appliance reverse logistics. After the analysis of logistics enterprise operation model and the current situation in cost management this thesis introduced a modern cost calculating method Activity-Based Costing (ABC) and analyzed the applying procedure of ABC in logistics enterprises, deduced cost calculating mathematics model of logistics enterprises including the fundamental calculating model and the practical calculating model. At last this thesis introduces mature callback and process flow of all kinds of waste electrical appliances in German and then calculates service cost of W logistics project by ABC in D company. Finally mending advice was put forward to ABC.
At present there are many obvious deficiencies in capital, specialized equipment for callback process, account book and information system in our enterprises which are in the period of experimental units and lack of perfect policy and law. This thesis puts forward a price decision model based on ABC and right pricing tactics especially for 3PL enterprises. It is just a simple beginning and more people are expected to eye on the development of reverse logistics in China.
引文
[1]现代物流管理课题组.物流成本管理,第一版.2002年10月.广东经济出版社.p1-2.
[2]朱伟生,张洪革.物流成本管理,第一版.2003年2月.机械工业出版社.
[3]鲍新中.物流成本管理与控制,第一版.2006年1月.电子工业出版社.
[4]傅桂林.物流成本管理,第一版.2004年1月.中国物资出版社.
[5]赵新顺,姚晓民,何存花.成本会计,第一版.2003年4月.中国物价出版社.p3-4.
[6]胡玉明.高级成本管理会计,第一版.2002年8月.厦门大学出版社.
[7]陈宏.物流企业财务会计,第一版,2002年1月.中国物资出版社.
[8]王心平.作业成本理论计算与应用研究,第一版.2001年7月.东北财经大学出版社.p167-232,97-113.
[9]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:硕士学位论文,武汉理工大学.2002年3月.
[10]姜硕,宋雷,刘琳.作业成本法数学模型的创新.运筹与管理.2004年2月.
[11]郭晓顺.作业成本法在物流企业中的适用性研究分析.武汉理工大学学报(社科版),2003年10月.p42,
[12]武云亮.逆向物流与再生资源回收利用.资源开发与市场.2005.21.
[13]罗源.建立和发展我国的绿色物流.物流技术.2002.5.
[14]聂规划.废旧家电逆向物流体系研究:硕士学位论文.武汉理工大学.2006.
[15]罗乐娟.基于可持续发展的逆向物流研究.中国科教博览.2004.9.
[16]刘光复,刘志峰,林巨广等.废旧家用电器回收利用及其关键技术研究.中国资源综合利用.2001.
[17]林万祥.成本论.中国财政经济出版社.2001年.
[18]李定安,孟祥霞.成本会计研究.经济科学出版社.2001年.
[19]孟大伟,孙海淘.作业成本法在物流系统中的应用,物流技术.2003.3.
[20]唐海龙.第三方物流企业成本分析以及定价模式研究:大连海事大学,硕士学位论文.2005.3.
[21]刘希宋,方跃,邵晓峰,贾静.新的成本管理方法—作业成本法机理.模型.实证分析,第一版.1999.10,国防工业出版社.p1-100.
[22]马宇明.作业成本法在我国第三方物流企业成本管理中的应用:硕士学位论文,上海海运学院.2006.6.
[23]杨小平.面向废弃电子产品的逆向物流运作模式评价研究:硕士学位论文,湖南大学.2006.9.
[24]Griful-Miquela,Caries.Activity-Based Costing Methodology for-Third PartyLogistics Companies,International Advances in Economic Research,2001,2,7(1).
[25]Anderson,S.W,&Young,S.M..The Impact of Contextual and Process Factors on The Evaluation of Activity-Based Costing Systems,Accounting,Organizations and Society,1999.
[26]Klausner M,Hendrickson C.Reverse-logistics strategy for product take-back.Interfaces,2000.3,p156-165.
[27]王泽彬,张树申,王冠.基于成本分析的企业逆向物流系统研究,哈尔滨工业大学学报,2005.3.p394-396.
[28]苏含秋,邓云霞.企业逆向物流模式的比较分析.物流科技,总第129期.p45-48.
[29]张韵杨,郭咏松,邱祝强.逆向物流成本核算模型研究,铁道运输与经济,2005.12.p26-27.
[30]钟蕾.基于循环经济下逆向物流成本与收益模型研究:硕士学位论文,东北林业大学.2005.6.
[31]Homburg Canoteon.Optimal cost driver selection in ABC.Management Accounting Research,2001(12).p88-94.
[32]Hauser.Pannek and Thompson.Applying Activity Based Management to Logistics,GMA/KPMG Benchmarking Study.1998.
[33]靖麦玲.电子电器企业逆向物流的有效经营与控制研究:硕士毕业论文,中国海洋大学.2006.6.
[34]James R Stock.Reverse Logistics in the Supply Chain.Global Logistics & Supply Chain Strategies,2002,p4-8.
[35]www.bianbao.com.
[36]赵会军,汪斌.逆向物流.中国物流与采购,2003(18),p22-23.
[37]李勇建.企业逆向物流管理实践.人民交通出版社.2006.
[2]朱伟生,张洪革.物流成本管理,第一版.2003年2月.机械工业出版社.
[3]鲍新中.物流成本管理与控制,第一版.2006年1月.电子工业出版社.
[4]傅桂林.物流成本管理,第一版.2004年1月.中国物资出版社.
[5]赵新顺,姚晓民,何存花.成本会计,第一版.2003年4月.中国物价出版社.p3-4.
[6]胡玉明.高级成本管理会计,第一版.2002年8月.厦门大学出版社.
[7]陈宏.物流企业财务会计,第一版,2002年1月.中国物资出版社.
[8]王心平.作业成本理论计算与应用研究,第一版.2001年7月.东北财经大学出版社.p167-232,97-113.
[9]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:硕士学位论文,武汉理工大学.2002年3月.
[10]姜硕,宋雷,刘琳.作业成本法数学模型的创新.运筹与管理.2004年2月.
[11]郭晓顺.作业成本法在物流企业中的适用性研究分析.武汉理工大学学报(社科版),2003年10月.p42,
[12]武云亮.逆向物流与再生资源回收利用.资源开发与市场.2005.21.
[13]罗源.建立和发展我国的绿色物流.物流技术.2002.5.
[14]聂规划.废旧家电逆向物流体系研究:硕士学位论文.武汉理工大学.2006.
[15]罗乐娟.基于可持续发展的逆向物流研究.中国科教博览.2004.9.
[16]刘光复,刘志峰,林巨广等.废旧家用电器回收利用及其关键技术研究.中国资源综合利用.2001.
[17]林万祥.成本论.中国财政经济出版社.2001年.
[18]李定安,孟祥霞.成本会计研究.经济科学出版社.2001年.
[19]孟大伟,孙海淘.作业成本法在物流系统中的应用,物流技术.2003.3.
[20]唐海龙.第三方物流企业成本分析以及定价模式研究:大连海事大学,硕士学位论文.2005.3.
[21]刘希宋,方跃,邵晓峰,贾静.新的成本管理方法—作业成本法机理.模型.实证分析,第一版.1999.10,国防工业出版社.p1-100.
[22]马宇明.作业成本法在我国第三方物流企业成本管理中的应用:硕士学位论文,上海海运学院.2006.6.
[23]杨小平.面向废弃电子产品的逆向物流运作模式评价研究:硕士学位论文,湖南大学.2006.9.
[24]Griful-Miquela,Caries.Activity-Based Costing Methodology for-Third PartyLogistics Companies,International Advances in Economic Research,2001,2,7(1).
[25]Anderson,S.W,&Young,S.M..The Impact of Contextual and Process Factors on The Evaluation of Activity-Based Costing Systems,Accounting,Organizations and Society,1999.
[26]Klausner M,Hendrickson C.Reverse-logistics strategy for product take-back.Interfaces,2000.3,p156-165.
[27]王泽彬,张树申,王冠.基于成本分析的企业逆向物流系统研究,哈尔滨工业大学学报,2005.3.p394-396.
[28]苏含秋,邓云霞.企业逆向物流模式的比较分析.物流科技,总第129期.p45-48.
[29]张韵杨,郭咏松,邱祝强.逆向物流成本核算模型研究,铁道运输与经济,2005.12.p26-27.
[30]钟蕾.基于循环经济下逆向物流成本与收益模型研究:硕士学位论文,东北林业大学.2005.6.
[31]Homburg Canoteon.Optimal cost driver selection in ABC.Management Accounting Research,2001(12).p88-94.
[32]Hauser.Pannek and Thompson.Applying Activity Based Management to Logistics,GMA/KPMG Benchmarking Study.1998.
[33]靖麦玲.电子电器企业逆向物流的有效经营与控制研究:硕士毕业论文,中国海洋大学.2006.6.
[34]James R Stock.Reverse Logistics in the Supply Chain.Global Logistics & Supply Chain Strategies,2002,p4-8.
[35]www.bianbao.com.
[36]赵会军,汪斌.逆向物流.中国物流与采购,2003(18),p22-23.
[37]李勇建.企业逆向物流管理实践.人民交通出版社.2006.