文档介绍：华中科技大学
硕士学位论文
基于SCOR的物流作业成本核算研究
姓名:钟秀丽
申请学位级别:硕士
专业:管理科学与工程
指导教师:崔南方
20040419
摘要
物流成本是物流管理工作的重要内容但是传统的成本核算体系不能为企业提供
准确的物流成本信息因此如何准确计算物流成本成为物流研究领域的重点问题
作业成本法 Activity-based Costing ABC 从作业的观点出发将企业的资源分
配至作业再将作业分配至成本对象在间接成本的分配上比传统成本核算体系有很
大的改进实施作业成本法作业分析和数据获取是两个大难题供应链运作参考模
型 SCOR 是最新的供应链标准流程定义模型为全球企业的供应链流程定义提供
了一个标准化参考模型本文应用作业成本法和 SCOR 模型构建了基于 SCOR 的物
流作业成本核算模型(ABC-SCOR 模型) 该模型定义了标准的物流作业分析流程使
得物流作业成本核算的操作性大大加强能准确地详细核算物流作业成本为企业
的物流决策提供准确而详细的成本信息
文章主要包括 4 部分内容首先对物流成本的内容特点以及现有的核算方式进
行了归纳并对物流成本核算的要求和方向做了探讨然后在阐述了作业成本法和
SCOR 模型的基本理论后结合物流成本核算的特点和要求构建了基于 SCOR 模型
的物流作业成本核算模型(ABC-SCOR 模型) 最后用一案例对企业采购付款作业进
行了作业成本核算并得出了一些有意义的结论同时指出了现有研究的局限之处
并探讨了未来研究中有待改进的方面
关键词物流成本作业成本法 ABC-SCOR 模型
I
Abstract
Logistics cost is a very important part of logistics management. However, traditional
cost accounting system cannot provide correct cost information for the enterprises’ logistics
decision making. Therefore, how to account the logistics cost correctly has e a
crucial problem for today’s logistics management.
Activity-based Costing (ABC) is an activity-oriented costing method. In an ABC
system, enterprises’ resources will be allocated to the activities first, and then activities be
allocated to the cost objectives. There is a great progress in allocating the indirect cost
compared with the traditional costing system. However, there are many obstacles when
implementing ABC system, such as activity analysis and data collecting. Supply Chain
Operations Model (SCOR) is a newly developed model in supply chain definition and
performance measurements. It provides a standard reference in panies’
supply chain around the global. Based on the theory of ABC and SCOR, an ABC-SCOR
based logistics costing model (ABC-SCOR Model) has been developed. The model defines
a standard process of logistics activity analysis, which makes the logistics activity-based
costing more exercisable. Then, more correct and deta