物流成本核算的方法与应用研究

摘 要

随着全球经济一体化的深入发展，物流行业在现代经济体系中的地位日益凸显，而物流成本核算作为企业优化资源配置、提升经济效益的重要手段，逐渐成为学术界和实务界的关注焦点本研究以物流成本核算的方法与应用为切入点，在系统梳理国内外相关理论成果的基础上，结合我国物流行业的实际特点，旨在构建一套科学、规范且具有可操作性的物流成本核算体系研究采用文献分析法、案例研究法和实证分析法相结合的方式，对物流成本核算的基本框架、分类方法及具体实施路径进行了深入探讨通过对企业物流成本数据的采集与分析，提出了一种基于作业成本法的物流成本核算模型，该模型能够更准确地反映物流活动中的成本构成，并为企业决策提供可靠依据研究结果表明，传统成本核算方法存在成本归集不精确、难以适应复杂物流场景等问题，而基于作业成本法的核算模型则有效弥补了这些不足此外，本研究还通过实证案例验证了该模型在降低物流成本、提高管理效率方面的显著效果总体而言，本研究不仅为物流企业提供了更具针对性的成本核算工具，还为完善我国物流成本管理理论体系做出了积极贡献，其创新点在于将作业成本法与物流行业特点深度融合，从而提升了成本核算的精准性和实用性这对于推动物流行业的精细化管理和可持续发展具有重要的理论价值和实践意义

With the deepening development of global economic integration, the logistics industry has become increasingly prominent in the modern economic system. As an important tool for enterprises to optimize resource allocation and enhance economic efficiency, logistics cost accounting has gradually become a focal point of both academic research and practical application. This study focuses on the methods and applications of logistics cost accounting, systematically reviewing relevant theoretical achievements from domestic and international sources while considering the specific characteristics of China's logistics industry. The aim is to construct a scientific, standardized, and operational logistics cost accounting system. By employing a combination of literature analysis, case studies, and empirical analysis, this research thoroughly explores the basic fr amework, classification methods, and implementation pathways of logistics cost accounting. Through the collection and analysis of enterprise logistics cost data, a logistics cost accounting model based on activity-based costing (ABC) is proposed. This model can more accurately reflect the cost composition of logistics activities and provide reliable support for enterprise decision-making. The results indicate that traditional cost accounting methods suffer from issues such as imprecise cost aggregation and difficulty adapting to complex logistics scenarios, whereas the ABC-based accounting model effectively addresses these shortcomings. Furthermore, this study validates the model's significant effects in reducing logistics costs and improving management efficiency through empirical case studies. Overall, this research not only provides logistics enterprises with more targeted cost accounting tools but also contributes positively to the improvement of China's logistics cost management theory system. Its innovation lies in the deep integration of activity-based costing with the specific features of the logistics industry, thereby enhancing the accuracy and practicality of cost accounting. This advancement holds important theoretical and practical significance for promoting refined management and sustainable development in the logistics industry.

Keywords: Logistics Cost Accounting; Activity-Based Costing; Cost Management; Characteristics Of Logistics Industry; Refined Management

目  录
1绪论 1
1.1物流成本核算研究的背景与意义 1
1.2国内外物流成本核算研究现状 1
1.3本文研究方法与技术路线 2
2物流成本核算的基本理论与框架 2
2.1物流成本核算的概念与内涵 2
2.2物流成本核算的核心要素分析 3
2.3物流成本核算的理论基础 3
2.4物流成本核算的基本框架构建 4
3物流成本核算的主要方法与应用 4
3.1传统物流成本核算方法解析 4
3.2基于作业成本法的物流成本核算 5
3.3数据驱动的物流成本核算方法 5
3.4物流成本核算方法的比较与选择 6
4物流成本核算的实际案例与优化策略 6
4.1典型企业物流成本核算案例分析 6
4.2物流成本核算中的常见问题探讨 7
4.3提升物流成本核算效率的策略研究 7
4.4物流成本核算的未来发展方向 8
结论 8
参考文献 10
致    谢 11