第三方物流成本

创建第三方物流企业成本核算模型探析&基于时间驱动作业成本法

Cost Accounting Model of Third Party Logistics Enterprises : Based on Time-Driven Activity-based Cost

第三方物流企业成本控制与优化研究

Third Party Logistics Cost Control and Optimization

基于作业成本法的第三方物流企业成本核算与管理研究

A Study on Cost Accounting and Management of Third Party Logistics Enterprises based on Activity-based Costing

通过研究发现，三方供应链系统的成本由生产成本、库存成本、第三方物流运送成本等构成。

The research shows that the total cost of supply chain system is composed of production cost , Inventory cost and the third-party logistics cost .

随着市场竞争的加剧，第三方物流在成本节约和客户服务质量改善方面的作用日益明显。

Facing fierce market competition , the effect of third-party logistics ( TPL ) is more and more important on saving cost and improving service quality for customers .

最后，指出第三方物流的成本收益分析是进行第三方物流有效成本控制、进一步发展第三方物流的重要手段。

Finally , it points out that cost income analysis of third party logistics is an important means of proceeding cost control of third party logistics and of further developing third party logistics .

本文的目的就是试图从微观的、物流服务提供者的角度来研究作业成本法在第三方物流企业成本管理中的应用，核心是物流企业产品成本计算与成本控制。

The main purpose of this paper is to study the application of ABC in cost management and control for TPLs enterprises , from a microscopic view and the angle of the logistics service provider .

这样不仅有利于解决第三方物流的微观成本管理问题，同时也兼顾了物流业的宏观成本管理问题。

This will not only solve the problems of minor cost management but also the macro one in TPL .

为了科学地完成物流成本的核算，本文结合第三方物流企业物流成本的构成及影响因素，从四个角度确定了选择物流成本核算方法的衡量标准。

In order to scientifically complete logistics cost accounting , the paper determines four measure standards about the choice of logistics cost accounting method .

第三方物流应用作业成本法核算与作业管理需要在组织、业务与信息化系统上与之配套；

To apply cost accounting of ABC and the management to TPL , the systems of the organization , business and the IT should be established .

最后，说明了作业成本核算与作业成本管理的关系，探讨了第三方物流企业作业成本核算与管理的发展趋势。

Finally , to illustrate the relationship between activity cost calculation and activity cost management , and discuss the development trend of activity cost calculation and management in 3PLs .

最后通过构建信息甄别模型求出了在双方对第三方物流企业的成本类型存在信息不对称时，制造商的最优协调策略。

At last we establish a screening game model to get manufacturer 's optimal strategy when he can 't get the full information about TPL 's handling cost type .

首先，从物流企业在产业发展供应链中的地位入手，分析其服务内容和功能作用，揭示第三方物流企业进行成本管理和控制的必要性和重要性。

First of all , this thesis analyzes its service content and its function from the status in the industrial supply chain for TPL enterprises , announced to public the necessity and the importance on the cost management and control in TPL enterprises .

而作为我国新兴并具有良好发展态势的第三方物流业，其成本核算方法的确立以及与之配套的会计准则的建设就更有其必要。

TPL being the new and prospective trade , the establishment of the cost accounting methods and the necessary accounting standards become more important .

在完成战略分析后，本文就AN公司实施第三方物流战略前后的成本变化进行了比较和分析，力图通过分析发现第三方物流战略实施前后各项物流成本的变化规律及趋势。

After analyzing the strategy , the dissertation compares and analyzes the logistics cost changes of this company before and after the enforcement of 3PL , aiming to find out the tendency and rules of cost changes after the implementation .

在此背景下，本文从客户需求波动性的角度出发，重新定义了第三方物流关系发生的成本条件，建立比较符合实际操作，更加有效的定价方法。

In this context , this thesis considers the seasonal fluctuations in the pricing of the service , redefining the cost condition that makes occurrence of third-party logistics and establishing an effective method to price the third-party logistics service which will more meet the actual operation .

对第三方物流运作中的物流成本控制问题进行探讨，给出第三方物流企业物流成本有效控制的措施。

This article probes problems of cost control in the operation of TPL , and brings up the effective measure to control the logistics cost .