商品流通企业论文：商品流通企业物流成本核算与控制研究.doc

商品流通企业论文：商品流通企业物流成本核算与控制研究【中文摘要】物流成本作为企业的“第三利润源”,从提出起就受到学术界和实业界的广泛关注。虽然近年来,我国物流产业发展迅速,但与欧美等发达国家相比,物流成本仍居高不下。而在各种物流成本中,流通环节的物流成本所占比例最大,同时由于商品流通企业是我国商品流通的主体,所以,对于商品流通企业物流成本的研究将有效降低我国物流成本,提高企业的核心竞争力。鉴于此,本文通过总结分析国内外研究现状,从系统的角度对商品流通企业物流成本的产生过程、构成和特征进行了分析,并创新性的研究了商品流通企业物流成本的核算模式和核算方法、控制原则和控制模型。论文开始阐述了和意义,充分总结了国内外学者在该领域的研究现状,提出了本文的研究框架,并界定了本文所要研究的商品流通企业物流成本等相关概念,总结分析了研究过程中所用到的基础理论,如系统动力学、作业成本法等理论；其次,根据商品流通企业物流成本的产生过程,从水平和垂直两个方向提出了企业物流成本产生体系,根据国家标准规定,明确了商品流通企业物流成本的范围和构成,并分析了企业物流成本的特征和影响因素；第三,分析了传统的企业物流成本核算的模式和方法,结合商品流通企业物流成本特征,提出采用基于时问驱动的作业成本法进行物流成本核算,并通过具体案例进行操作说明；第四,考虑企业物流成本系统的动态性、复杂性和反馈性等特征,根据系统动力学原理,建立商品流通企业物流成本控制的系统动力学模型,并应用Vensim软件对该模型进行模拟运行和分析,为企业物流成本控制指明方向。最后,总结了论文研究过程中的工作创新和不足之处,并对有待进一步研究的问题进行了展望。【英文摘要】Logistics cost as “the third profit source”, since it proposed has drawn widespread concern in academia and industries, although in recent years, the logistics has rapidly developed in China,comparing with other foreign countries, logistics cost is still higher. The logistics cost happened in the circulation is the largest part of the whole logistics cost, and the commercial enterprises is the subject of commodity circulation, so the study of the commercial enterprises logistics cost will effectively reduce the Chinese logistics cost and improve business core competitiveness. In view of this, the paper summarized the research status at home and aboard, analyzed the logistics costs of commodity circulation generating process, composition and characteristics, and did fundamental and innovative research of the logistics cost accounting and control methods.Firstly, the paper discribes the research backgrounds and the significance, summarizes the research situation in this field and proposed the research framework, defines the logistics cost of commodities circulation and other related concepts, proposes the basic theory that used in this paper, such as system dynamics and activity-based costing. Secondly, according to the logistics cost of commercial enterprises generating process, from the horizontal and vertical directions, the generating system of logistics cost is proposed, according to national standards, the scope and composition of the commercial enterprises logistics cost are identified, and the characteristics and influencing factors are analyzed. Thirdly, through the analysis of the traditional method of logistics cost accounting, combined with features of commodity circulation, based on time-driven activity-based costing for logistics cost accounting is proposed, using specific case study to introduce this method; Fourthly, based on the dynamic, complexity and feedback of the control of logistics cost, according to the theory of system dynamics, this paper establishes the system dynamics model of commodity circulation enterprises logistics cost control and use the Vensim software to simulation and analysis the direction of logistics cost control. Finally, the conclusion and innovative achievements of the research is put forward, and the prospect of the further study is proposed.【关键词】商品流通企业 物流成本核算 物流成本控制 时间驱动作业成本法 系统动力学【英文关键词】Commercial enterprises Logistics cost accounting Logistics Cost Control Systerm dynamics time-driven activity based cost【目录】商品流通企业物流成本核算与控制研究摘要8-9ABSTRACTS9第一章 绪论10-191.1 研究背景10-111.2 研究目的及意义111.3 国内外研究现状11-161.3.1 企业物流成本核算研究11-141.3.2 企业物流成本控制研究14-151.3.3 商品流通企业物流成本管理研究15-161.3.4 文献总结161.4 研究思路和方法16-171.5 研究框架和内容17-19第二章 相关概念界定与研究理论基础19-322.1 基本概念界定19-222.1.1 商品流通企业192.1.2 企业物流成本19-212.1.3 商品流通企业物流成本21-222.2 相关理论基础22-322.2.1 企业物流成本管理驱动力22-252.2.2 企业物流成本管理基础理论25-282.2.3 系统动力学理论28-302.2.4 作业成本管理30-32第三章 商品流通企业物流成本分析32-423.1 商品流通企业物流成本产生体系32-353.1.1 水平结构体系32-343.1.2 垂直结构体系34-353.2 商品流通企业物流成本范围界定及构成分析35-383.3 商品流通企业物流成本特征38-403.4 商品流通企业物流成本影响因素40-42第四章 商品流通企业物流成本核算42-584.1 企业物流成本核算的概述42-444.2 商品流通企业物流成本核算模式44-514.2.1 企业物流成本核算模式44-454.2.2 商品流通企业物流成本核算模式设计45-514.3 商品流通企业物流成本核算_方法51-584.3.1 企业物流成本核算方法51-524.3.2 商品流通企业物流成本核算方法选择52-58第五章 商品流通企业物流成本控制58-785.1 企业物流成本控制概述58-605.1.1 企业物流成本控制原则58-595.1.2 企业物流成本控制模式和方法59-605.2 商品流通企业物流成本