【作者】 张林；

【导师】 肖美英； 贺正强；

【作者基本信息】 湖南大学 ， 会计硕士（专业学位）， 2020， 硕士

【摘要】 在电商快速发展、科技飞快提高的当今经济社会,作为跟电商联系紧密的物流行业也正经历着巨变。智能柜行业也面临着迅速的发展和随之而来的激烈竞争。附加而来物流“最后一公里”智能柜行业的竞争也愈演愈烈。快递最后一公里配送一直是降本增效、提高客户满意指数的重要一环。在如今的物流末端配送企业中,成本归属不精确正是物流企业持续发展难以攻克的一道关卡,要想在行业内占据优势地位,智能柜企业必须找到适应公司发展、适应经济规律的成本核算方式与成本管理模式。目前,在我国的智能柜企业中,使用传统成本法核算成本的企业居多,成本管理模式仍然停留在较浅层次的水平。我国物流企业仍处于发展转型初期,我国的快递柜企业基本都是大型物流企业的下游延伸板块,因此成本核算方式与成本管理模式也较为类似,即便智能柜企业的成本管理方法在后期不断改进与发展,也难免会受到上游物流行业成本核算方式与成本管理模式的影响。综上所述,在现阶段的智能柜企业中应用作业成本法核算成本,存在挑战,也将带来智能柜这个行业成本核算的改进。本文结合文献、案例、定性与定量多种维度、多种方法,研究了作业成本法在丰巢智能柜企业中的应用,是否真的能给丰巢智能柜企业带来成本核算改进的成效。结合丰巢智能柜企业的实际经营情况,设计出一套符合丰巢智能柜企业实情的成本法核算管理流程框架。考虑成本驱动因素,根据业务自身的特点划分作业、确定成本动因,目的在于帮助丰巢智能柜企业进行更加精准、合理的成本核算以及成本管理管控,助力企业降本增效。本案例选取丰巢智能柜企业会计年度2017年1月至2019年6月期间30个月的的成本数据等信息展开测算,详细阐述了智能柜企业在作业成本法下的最后一公里派件作业每件量的成本核算流程。作业成本法核算下的成本信息更加精准,为诸多有着降本增效诉求的智能柜企业提供了优化成本核算与管理的基本思路,具有较强的实用价值。更多还原

【Abstract】 In nowadays economic society,with the rapid development of e-commerce and the rapid improvement of technology,the logistics industry,which is closely connected with e-commerce,is also undergoing great changes.As a supplement to logistics,the competition of the "last mile" Intelligent cabinet industry is also growing.The last kilometer of urban express delivery has always been an important part to reduce logistics cost,increase delivery efficiency and improve customer satisfaction index.For today’s logistics and distribution enterprises,the imprecise cost allocation is a difficult hurdle to overcome.If companies want to occupy the dominant position in the industry and create enterprise’s better future,Intelligent cabinet enterprise must adapt cost accounting method and cost management mode with the company’s development and the market economy.At present,plenty of Intelligent cabinet enterprise using traditional cost accounting method in our country,which means those companies’ cost accounting and cost management mode are still maintained the shallow level.Partly because the early development of China’s logistics enterprises is still in transition and China’s Intelligent cabinet enterprise are basically downstream sectors of large logistics enterprise,so the Intelligent cabinet enterprise’s ways of cost accounting and cost management mode are more similar to large logistics enterprise,even if the cost management method continuous improving and developing,Intelligent cabinet enterprise still hard to avoid the influences of cost accounting and cost management mode coming from upstream logistics enterprise.Although there are challenges for intelligent cabinet enterprises to apply activity-based costing in the current development stage,activity-based costing will bring about the improvement of cost accounting in the Intelligent cabinet industry.Based on the research background mentioned above,this paper studies whether the application of activity-based costing(ABC)in C intelligent cabinet enterprise by combining multiple dimensionalities and methods of literature,cases,comparison and quantitative data can really bring the effectiveness of cost accounting improvement to C intelligent cabinet enterprise.This paper designs a framework of accounting steps for activity-based costing applicable to intelligent cabinet enterprises,which is applied in the case of C intelligent cabinet.Combining with the actual operation situation of C intelligent cabinet enterprise,this paper designs a cost accounting management process that conforms to the actual situation of C intelligent cabinet enterprise.In this design,cost drivers are considered,activities are divided and cost drivers are determined according to the characteristics of the business.The purpose is to help C intelligent cabinet enterprise to conduct more accurate and reasonable cost accounting and cost management control,and reduce costs and increase efficiency.This case selects the cost data and other information of C smart cabinet enterprise in the fiscal periods from January 2017 to June 2019 for 30 months to carry out the calculation.This paper expounds in detail of the cost accounting process for each unit quantity in the last kilometer distribution under the activity-based costing method of logistics enterprises.The cost information under activity-based costing is more accurate,which provides the basic ideas of cost accounting and management optimization for many Intelligent cabinet enterprises those have demands of cost reduction and efficiency enhancement.So activity-based costing has a strong practical value.更多还原