This article , with reviewing the literatures of logistics costs management , and made a discussion on the characteristic of the logistics costs and the relationship of the costs in the logistics system . the article focus on cost management based on the current costing accounting , and then pointed out the issues about the logistics costs management in the current chinese enterprises 本文在對(duì)以往文獻(xiàn)進(jìn)行回顧的基礎(chǔ)上,通過對(duì)企業(yè)物流成本的特性、物流系統(tǒng)的成本之間的相互關(guān)系等理論問題的探討,并結(jié)合目前國(guó)內(nèi)企業(yè)在成本會(huì)計(jì)中對(duì)物流成本的處理方法,指出了我國(guó)企業(yè)現(xiàn)行的物流成本管理模式所存在的問題,并提出了改進(jìn)現(xiàn)行物流成本管理的建議以及運(yùn)用戰(zhàn)略成本管理思想進(jìn)行物流成本管理的觀點(diǎn)。
Regarding the automobile frame department at branch company of dongfeng automobile corporation as the research object , the paper designs and implements the activity - based management system in the automobile frame department , get more accurate cost information through the implementation of abc , and concrete management is improved and proposed from this , then the management style of abc / abm in the automobile frame department is established , which was the strong foundation for the establishment of that in dongfeng automobile corporation 本文以《東風(fēng)汽車股份公司作業(yè)成本管理的應(yīng)用與開發(fā)研究》課題為依托,以東風(fēng)汽車股份公司汽車分公司車架作業(yè)部為研究對(duì)象,設(shè)計(jì)并實(shí)施以作業(yè)成本為基礎(chǔ)的車架作業(yè)部作業(yè)成本管理體系,通過abc的實(shí)施獲得更為準(zhǔn)確的成本信息,提出具體的管理改進(jìn)建議,構(gòu)建車架作業(yè)部作業(yè)成本管理模式,為abc / abm在東風(fēng)汽車股份公司推廣應(yīng)用奠定基礎(chǔ)。
Following part made some discussions on how to improve and optimize enterprise logistics costs management and how to apply the strategic cost management approaches in the logistics costs management . finally , through the application of paper inquiry and case study , coming up with some supposes to improve current logistics costs management . in this research , we focus on the four goal , as follow : research on the characteristic of the logistics costs and the relationship of the costs in the logistics sysytem 本文主要研究了四個(gè)問題: ( 1 )研究制造企業(yè)的物流成本構(gòu)成、特性等理論進(jìn)行探討; ( 2 )對(duì)傳統(tǒng)物流成本管理模式的改進(jìn)進(jìn)行探討; ( 3 )對(duì)廣東省的中小型制造企業(yè)的物流成本管理現(xiàn)狀進(jìn)行調(diào)查; ( 4 )通過對(duì)某制造企業(yè)物流成本管理的案例進(jìn)行研究,來探討中國(guó)制造企業(yè)的物流成本管理策略本文提出了對(duì)現(xiàn)行企業(yè)物流成本管理體制、核算方法、管理視點(diǎn)等問題的改進(jìn)建議;同時(shí),結(jié)合目前我國(guó)學(xué)術(shù)界對(duì)制造企業(yè)物流成本進(jìn)行研究的現(xiàn)狀,提出了需要研究的加強(qiáng)的方向。
This paper is based on the theory of activity management , it makes a study of the basic and practical theory of ambcc , the characteristic of ambcc , how the managers use ambcc to control cost more effectively and gain a cost advantage over their competitors . at the last part of the paper , there are considerations for the cost management system that appropriates to the new environment 本文在了解作業(yè)和作業(yè)管理的基礎(chǔ)上,研究了作業(yè)管理基礎(chǔ)成本控制的基本理論和應(yīng)用理論,揭示出作業(yè)管理基礎(chǔ)成本控制的特點(diǎn),闡明了這種控制方法為當(dāng)代企業(yè)管理者提供了如何更有效地控制成本、創(chuàng)造成本優(yōu)勢(shì)的新思路,同時(shí)也引發(fā)出筆者對(duì)新經(jīng)濟(jì)環(huán)境下成本管理模式的進(jìn)一步思考。
On the basis of the introduction to the theory of abc , by combining the xi ' an transformer factory this paper made a further study in the following aspects , one is that the abc offers the correct cost information for the cost calculation of xi ' an transformer factory , the other is that how to exert the function of abcm to the decision making 全文在介紹作業(yè)理論和作業(yè)成本管理理論的基礎(chǔ)上,結(jié)合對(duì)西安變壓器廠作業(yè)計(jì)算結(jié)果的再調(diào)查、再分析,著手從一、作業(yè)成本法在西變廠成本核算中提供精細(xì)、準(zhǔn)確成本信息的思路、表現(xiàn);二、作業(yè)成本管理模式在企業(yè)經(jīng)營(yíng)決策中如何發(fā)揮作用兩個(gè)方面展開深入研究。