近年来，物流行业随着我国经济的快速发展与电子商务的广泛应用得到了飞 速发展。但同时物流企业也面对着激烈的市场竞争和整个行业在初步发展阶段的 诸多问题，而逐年上涨的营运成本使得本来就已面临巨大压力的中国物流企业雪 上加霜。因此，能否在激烈的竞争中取得胜利的关键在于对成本的控制。 JH 物流公司在过去的几年里，成本一直处于较高水平，究其原因主要在于 其缺乏行之有效的成本核算及控制方法，使得公司的经济效益处于较低水平。因 此，JH 物流公司目前亟待解决的问题是如何进行有效的成本控制，并以此提高 公司的经济效益，这也是本文所要研究的内容。 本文以 JH 物流公司的成本精细化核算为背景，根据配送中心型物流企业的 特点，将估时作业成本法（timen-driven activity based costing，简称 TD-ABC） 应用于 JH 物流公司，从全新的角度出发来研究公司的成本控制问题，通过建立 卓有成效的成本核算和控制模型，达到成本控制的目的。首先，本文构建了以估 时作业成本法为基础的成本控制模型，此模型建立在合理的成本核算基础之上， 并且明确了进行成本控制的基本流程。其次，根据配送中心型物流企业成本特点 建立了与之相适应的成本核算模型，并在其中构建成本信息分析模块，以便其更 好服务于成本控制。然后在 JH 物流公司实施构建的成本控制模型，并分析其资 源使用效率，找到其进行成本控制的症结所在，并分别从优化管理瓶颈作业及闲 置生产能力的方向提出解决方案。最后，依据 JH 物流公司现行的成本核算方法 及本文构建成本控制模型的特点，分析实施该成本控制模型存在的困难，并给予 了相应的保障措施。同时，本人希望通过此次研究，给国内同类物流企业进行成 本控制提供一些参考和借鉴。 关键词：JH 物流公司；成本精细化核算；成本控制；估时作业成本法II Absrtact In recent years, with the rapid development of Chinese economy and the wide application of e-commerce, the logistics industry has developed rapidly. But at the same time, logistics enterprises are also facing fierce market competition and many problems in the initial stage of development of the whole industry, and the rising operating costs make Chinese logistics enterprises already facing tremendous pressure worse. Therefore, the key to success in the fierce competition lies in cost control. In the past few years, the cost of JH Logistics Company has been at a high level. The main reason lies in the lack of effective cost accounting and control methods, which makes the company's economic efficiency at a low level. Therefore, the urgent problem for JH Logistics Company is how to control cost effectively and improve the economic efficiency of the company. This is also the content of this paper. Based on the background of cost fine accounting of JH logistics company and the characteristics of distribution center logistics enterprise, this paper applies time-driven activity-based costing (TD-ABC) to JH logistics company, studies the cost control problem of the company from a new angle, and achieves cost control by establishing effective cost accounting and control model. Purpose. Firstly, this paper constructs a cost control model based on time-based activity-based costing, which is based on reasonable cost accounting, and defines the basic process of cost control. Secondly, according to the cost characteristics of distribution center logistics enterprises, the corresponding cost accounting model is established, and the cost information analysis module is constructed in order to better serve the cost control. Then the cost control model is constructed in JH Logistics Company, and its resource utilization efficiency is analyzed. The crux of cost control is found. Solutions are put forward from the direction of optimizing management bottleneck operation and idle production capacity. Finally, according to the current cost accounting method of JH Logistics Company and the characteristics of the cost control model constructed in this paper, the difficulties in implementing the cost control model are analyzed, and the corresponding safeguards are given. At the same time, I hope that through this study, to the domestic similar logistics enterprises to provide some reference and reference for cost control. Key words: JH Logistics Company; Fine CostAccounting; Cost Control;Time-driven activity based costingIII 目 录 摘要 .............................................................I Absrtact .........................................................II 第 1 章 绪论 .....................................................1 1.1 研究背景及意义..............................................1 1.1.1 研究背景..............................................1 1.1.2 研究目的和意义........................................2 1.2 成本控制方法的研究现状......................................3 1.2.1 成本控制方法的国内外研究现状..........................3 1.2.2 估时作业成本法的研究现状..............................4 1.3 研究框架与主要内容..........................................5 1.4 研究方法....................................................6 第 2 章 成本控制理论 .............................................7 2.1 成本控制概述................................................7 2.1.1 成本控制的概念........................................7 2.1.2 成本控制的影响因素....................................7 2.2 估时作业成本法..............................................8 2.2.1 估时作业成本法概述....................................8 2.2.2 估时作业成本法的组成要素..............................9 2.2.3 估时作业成本法的应用..................................9 2.2.4 估时作业成本法的优势.................................11 2.3 成本控制的其他理论.........................................11 2.3.1 作业成本法...........................................11 2.3.2 其他成本控制理论.....................................13 2.3.3 应用成本控制的步骤...................................13 2.4 本章小结...................................................14 第 3 章 JH 物流公司成本控制现状分析 .............................15 3.1 JH 物流公司概况 ............................................15 3.2 JH 物流公司的成本控制现状 ..................................16 3.2.1 JH 物流公司的成本构成 ................................16 3.2.2 JH 物流公司成本特征 ..................................18 3.2.3 JH 物流公司成本核算 ..................................18 3.2.4 JH 物流公司成本控制的必要性 ..........................20IV 3.3 本章小结...................................................21 第 4 章 构建 JH 物流公司成本核算及成本控制模型...................22 4.1 JH 物流公司应用估时作业成本法适用性分析 ....................22 4.1.1 JH 物流公司应用估时作业成本法的必要性 ................22 4.1.2 JH 物流公司实施估时作业成本法的可行性 ................23 4.2 构建成本控制模型的目的与实施原则...........................24 4.2.1 构建模型的目的.......................................24 4.2.2 模型构建的原则.......................................24 4.3 成本控制模型构建...........................................25 4.3.1 成本控制模型的三个阶段...............................25 4.3.2 成本控制模型框架.....................................25 4.3.3 成本控制模型的实施步骤...............................26 4.4 成本核算模型构建...........................................27 4.4.1 设定成本核算程序.....................................27 4.4.2 设计成本核算模型符号.................................29 4.4.3 成本核算模型框架.....................................29 4.5 本章小结...................................................34 第 5 章 JH 物流公司成本控制模型的应用 ............................35 5.1 应用成本控制模型的前期工作.................................35 5.1.1 建立作业中心.........................................35 5.1.2 划分作业.............................................35 5.1.3 责任中心的设置.......................................36 5.2 事前控制...................................................36 5.3 过程控制...................................................37 5.3.1 JH 物流公司的成本核算 ................................37 5.3.2 JH 物流公司的资源使用效率分析 ........................43 5.3.3 瓶颈作业与闲置生产能力的识别.........................43 5.4 反馈控制...................................................45 5.4.1 瓶颈作业的优化.......................................45 5.4.2 闲置生产能力的管理...................................45 5.5 成本控制模型应用的难点与保障...............................46 5.5.1 成本控制模型应用的难点...............................46 5.5.2 成本控制模型应用的保障...............................47 5.6 本章小结...................................................49V 第 6 章 结论与展望 ..............................................50 6.1 研究结论...................................................50 6.2 对未来的展望...............................................50