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1、山东科技大学硕士学位论文摘要ABSTRACTLogisticiscalledthethirdprofitresource.Astheextensionofreducingcostinmanufacturingprocessbecomingsmallerandsmaller,logisticcostmanagementbecomesthecoreofenterprisecostmanagement.So,itisveryimportanttoaccountlogisticcostexactly.However
2、,theexistingfinancingcostsystemandaccountingmethodcannotcontroltheactuallogisticexpense.So,weusetheaccountingmethodbasedonactivityandtime.Thepapercanbebrieflygeneralizedasfollowing:1.Researchontheoreticalprincipleoflogisticcostaccount.Thepaperanalyzesrelat
3、ivetheoryoflogisticcost,includingtheconceptandcharacteroflogisticcost,pointsouttheboundaryoflogisticcostaccountandcomparestheadvantageanddisadvantageoftraditionalmethodandABCmethod.Thepaperputsforwardlogisticcostaccountmethodbasedonactivityandtime.2.Resear
4、chonthefundamentalprincipleoflogisticcostaccount.First,thepaperanalyzestheprincipleofaccounting.Then,thepapersetsforththecontentoflogisticcostaccount.Furthermore,thepaperprobesintothemethodoflogisticaccountclearly.ThepaperuseActivity-basedCostingmethodtoac
5、countlogisticactivitycost,includingassembleandunassembledactivity,transportationactivity,circulationmachiningactivityandsoon.Consideringtheinfectiononlogisticcostoftimebringsin,thispartmustbeincluded,whichislogistictimecost.Logistictimecostiscausedbyconsum
6、ingtimeresource,suchascapitalinterest,山东科技大学硕士学位论文摘要depreciation,OutOfStockandsoon.Thetotallogisticcostiscomposedoflogisticactivitycostandlogistictimecost.Atlast,thepaperbuildsaccountingsystemoflogisticcostaccount.3.Researchonapplicationoflogisticcostaccou
7、ntbasedonactivityandtime.FromthecurrentlogisticcostaccountcircumstancesofenterpriseA,searchingthepracticalapplicationoflogisticcostaccountbasedonactivityandtime.Keywords:logisticcost,Activity-basedCosting,timecost山东科技大学硕士学位论文目录目录1绪论........................
8、..................................11.1研究背景、目的及意义...................................................................................................11.2国内外研究现状..................................................
