制造企业物流成本核算与控制研究

制造企业物流成本核算与控制研究(开题报告,毕业论文15000字)
摘  要：长期以来，我国都是将成本控制的中心放在生产成本、运营成本包括运输成本、销售成本上，而物流成本一直都被忽视。如今随着市场竞争的越加激烈，物流被美誉成企业的第三利润泉。 本文首先将借用国内外研究学者的观点引入物流成本的概念，简述物流成本核算的特点以及目前我国在物流成本上核算的问题以及物流成本在控制上的问题，并探析问题的根本原因。其次简单分析有关物流成本的分类以及核算方法，并且构建了一个有关制造企业物流成本和控制的模型，对企业的核算控制系统提出改进的意见。最后本文将从整体上出发进行总结并提出需要进一步研究的问题。
关键词：物流成本；物流成本核算；物流成本控制；作业成本法

ON MANUFACTURING LOGISTICS COST ACCOUNTING AND CONTROL
Abstract：For a long time, China is always focus  the cost control on production costs, operating costs, including transportation costs, marketing costs, and logistics costs have been ignored.Now with the increasingly fierce market competition, the logistics business by reputation as the third profit spring.This article will point researchers to borrow at home and abroad to introduce the concept of logistics costs, outlining the characteristics of the logistics cost accounting and current cost accounting of the problems of logistics and logistics cost control issues and the root cause of the problem.Second, simple analysis of the classification of logistics cost accounting methods, and build a logistics cost and the manufacturing control model, the control system of enterprises accounting for improvement.Finally, starting from the overall summary and suggested the need for further research.
Key words：Logistics costs; Logistics costing; Logistics Cost Control;ABC