基于作业成本法的航天物流企业成本研究 = Cost study of logistics enterprises in China aerospace industry by activity based costing

Abstract

随着国有企业体制改革的不断深化，中国航天工业面临着难得的发展机遇和激烈的市场竞争，人们越来越深刻地认识到成本控制已成为提升企业的竞争力的关键要素。本文以航天某物流企业为例，运用作业成本法对企业主要物资供应服务的成本进行了计算和分析，对企业的关键业务流程进行了优化。通过数据对比分析，系统阐述了作业成本法在航天物流企业的成本归集、企业业务特点的准确反映、真实成本的还原、非增值作业的消除、利润增长点的挖掘以及促进全面质量管理和推进协同供应链体系建设等方面发挥的重要作用。 With the deepening of the reform of state-owned enterprises, China's aerospace industry is facing rare opportunities for development and fierce competition in the market, people are more and more deeply aware of cost control has become a key element to enhance the competitiveness of enterprises. In this paper, the aerospace a logistics company, for example, the use of activity-based costing the corporate material supply services cost calculation and analysis, to optimize the key business processes of the enterprise. By comparison of the data analysis, the system described activity-based costing imputation cost of logistics companies in the aerospace, enterprise business characteristics accurately reflect the real cost reduction, elimination of non-value-added jobs, profit growth of mining and the promotion of a comprehensive quality management and propulsion collaborative supply chain system has played an important role.