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第 3 章 物流成本的核算 PowerPoint PPT Presentation


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第 3 章 物流成本的核算. 学习目标 通过对物流成本核算方法的学习,深化对物流成本的认识,为物流成本管理与控制提供基本方法;掌握物流成本核算的程序和方法,熟悉物流作业成本核算法,达到能运用所学知识进行物流成本的实际核算。 关键词汇 物流成本、会计、物流作业、作业成本法 Logistics Cost 、 Accounting 、 Logistics Operation 、 Activity-Based Costing.

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第 3 章 物流成本的核算

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3

3

  • Logistics CostAccountingLogistics OperationActivity-Based Costing


3

  • 30


3

  • 2006

  • 2005


3

  • 1139


3

  • 2005SAP51


3

  • 20052006

  • ABC

  • .http://www.100years.com.cn


3

3.1

  • 3.1.1


3 1 1 1

3.1.1.1


3

  • 3.1.1.2

  • 3.1


3

3.1


3

3.1

  • =++


3 1 1 3

3.1.1.3

  • 3.2


3

A

B

N

P

Q

3.2


3

  • 3.1.1.4


3 1 1 5

3.1.1.5

  • 3.13.2

  • 3.1.1.6

  • 3.1.1.7

  • 3.3


3

3.3


3

  • ()

  • 3.1.1.8

  • ()


3 1 2

3.1.2

  • 20001229

  • 3.1.2.1


3


3


3


3


3

  • 1 1 1 1


3

3.2

  • 20001229


3 1 2 2

3.1.2.2


3

  • 3.4


3

3.4


3 1 3

3.1.3

  • 3.1.3.1


3 1 3 2

3.1.3.2


3

  • 3.1.3.3


3 1 3 4

3.1.3.4


3


3

3.2

  • 3.2.1


3 2 1 1

3.2.1.1

  • 3.1


3

3.1


3

  • 3.2.1.2


3 2 1 3

3.2.1.3

  • |


3 2 2

3.2.2


3 2 2 1

3.2.2.1

  • ()


3


3


3 2 2 2

3.2.2.2

  • 3.5


3

3.5


3

  • 3.6

  • 3.6


3


3 2 3

3.2.3

  • 3.2.3.1


3 2 3 2

3.2.3.2


3

  • 600050001000

  • 6000

  • 1 000

  • 6000


3

  • 3.2.4

  • 1868753086662565208365248220126

  • 31063842246532168


3

  • 82086854125681011303400 tkm1200 tkm2200 tkm

  • 5420135864780001738000968000215400146500

  • 1052628967


3

  • 1136511764()

  • 12l4304832073110

  • 58240()33460()24780


3 2 4 1

3.2.4.1

  • l2

  • 186875

  • 30866

  • 62565

  • =625651/3=20855

  • =625652/3=41710

  • 20836

  • 52482


3

  • =524821/3=17494

  • =524822/3=34988

  • 20126

  • =201261/3=6709

  • =201262/3=13417

  • 3106384224651/38222/3164332168

  • 8208

  • =82081/3=2736

  • =82082/3=5472

  • 6854


3

  • =68541/3=2285

  • =68542/3=4569

  • 12568

  • =125681/3=4189

  • =125682/3=8379

  • 101130

  • =1011301200/3400=35693

  • =1011302200/3400=65437

  • 5420+13586+10526=29532


3

  • =

  • [478000

  • (478000+l738000+968000+215400+146500)]29532

  • =478000/354590029532

  • =0.13529532

  • =3987

  • =968000354590029532

  • =0.27329532

  • =8062

  • =1738000354590029532

  • =O.4929532

  • =14471


3

  • =144711/3=4824

  • =144712/3=9647

  • =215400354590029532

  • =O.06129532

  • =1801

  • =18011/3=600

  • =18012/3=1201

  • =146500354590029532

  • =O.04129532

  • =1211

  • =12111/3=404

  • =12112/3=807


3

  • 28967

  • =0.13528967

  • =3911

  • =0.27328967

  • =7908

  • =O.4928967

  • =14194

  • =141941/3=4731

  • =141942/3=9463

  • =O.06128967

  • =1767

  • =17671/3=589

  • =17672/3=1178


3

  • =O.04128967

  • =1188

  • =11881/3=396

  • =11882/3=792

  • 11365

  • 117641/339212/37843

  • 12l4304832073110

  • 582403346024780


3 2 4 2

3.2.4.2

  • 3.73.83.93.103.113.12


3

35274

35274

30866

30866

3987

3987

3911

3911

74038

74038

74038

74038

74038

74038

3.7


3

20855

41170

62565

44706

83463

128169

4731

9463

14194

70292

134636

204928

48320

48320

118612

134636

253248

33460

24780

58240

152072

159416

311488

3.8


3

3842

3842

20836

20836

8062

8062

19273

19273

52013

52013

73110

73110

125123

125123

125123

125123

3.9


3

17494

34988

52482

600

1201

1801

589

1178

1767

18683

37367

56050

18683

37367

56050

18683

37367

56050

3.10


3

3921

7843

11764

3921

7843

11764

3921

7843

11764

3921

7843

11764

3.11


3

822

1643

2645

6709

13417

20126

404

807

1211

5021

10141

15062

396

792

1188

13352

26800

40152

13352

26800

40152

13352

26800

40152

3.12


3 2 4 3

3.2.4.3

  • 3.13

  • 3.14


3

822

39116

1643

41581

45058

51702

90115

186875

45710

12049

85471

143230

8942

17884

26826

5716

23184

11433

40333

106248

126051

206546

438845

48320

73110

121430

154568

199161

206546

560275

33460

24780

58240

188028

199161

231326

618515

3.13


3

35274

384

2465

41581

30866

62565

20836

52482

20126

186875

3987

128169

8062

1801

1211

143230

11764

15062

26826

3911

14194

19273

1767

1188

40333

74038

204928

52013

56050

11764

40052

438845

48320

73110

121430

74038

253248

125123

56050

11764

40052

560275

58240

58240

74038

311488

125123

56050

11764

40052

618515

3.14


3

  • 3.1482.6%

  • 3.15


3

152072

18683

3921

13352

188028

74038

125123

199161

159416

37367

7843

26700

231326

74038

311488

125123

56050

11764

40052

618515

6201480

9.97%

3.15


3 2 5

3.2.5

  • 3.2.5.1


3

  • =++


3 2 5 2

3.2.5.2


3


3

  • 3.1 30030102107060200501200

  • =010+5070+1 20020=275/


3

3.3

  • 3.3.1

  • Activity-based CostingABC


3

  • 195219712080MISMRPIIFMSCIMSS1988


3 3 1 1

3.3.1.1


3


3

  • AB


3 3 1 2

3.3.1.2


3

  • Activity


3

  • 3.23.3


3

A

B

C

3.2


3

1

2

3

1

2

1

2

1

2

3.3


3 3 1 3

3.3.1.3


3

  • ,


3


3 3 1 4

3.3.1.4


3


3

3.3


3


3 3 2

3.3.2

  • 3.3.2.1


3


3

  • 1323l3


3


3


3


3

  • 3.16


3

1

2

3

4

5

6

7

8

9

10

3.16


3

  • =/

  • =

  • =

  • 3.3.2.2


3

3.2

  • 10000A3000BA4545B455AB44565105003835240305200l000AB

  • 3.17


3

3.17

  • 3.173.18


3

2200

1600

2400

700

1600

2000

10500

200

1100

1200

1000

175

160

3835

2430

3460

6890

8650

800

1800

24030

1000

300

1400

1200

400

900

5200

1000

1000

5830

6460

11890

12550

2975

4860

44565

3.18


3

  • 3.193.20AB3.21

  • 3.19


3

5830

6460

11890

12550

2975

4860

44565

116

170

13000

18000

340

18000

50.26

38

0.91

0.7

8.75

0.27

3.20


3 21 a b

A14545

B3455

5830

50.26

24

1206

92

4624

6460

38

150

5700

20

760

11890

0.915

10000

9150

3000

2745

12550

0.7

14545

10181

3455

2419

2975

8.75

40

350

300

2625

4860

0.27

14545

3927

3455

933

44565

30514

14106

2.10

4.08

3.21 AB


3

3.3

  • 2432768290

  • 3.223.23


3

1

2

3

4

5

6

7

8

9

10

3.22


3

1

2

3

4

5

6

7

8

9

10

3.23


3

  • 3.24()


3

()()() =()

113.0=3.0

1321.5=48.0

112.0=2.0

115.0=5.0

118.0=8.0

66.0

11420.0= 420.0

112.0=2.0

1321.5=48.0

115.0=5.0

1110.0=10.0

65.0

551.0

=

2905=58

3.24


3

  • 3.25

  • 3.2576840202525238438475 892994790


3

28

30/

30/

9630/

=2880

45530/

=13650

9630/

=2 880

455230/

=27300

6

105/

58105/

=6090

582105/

=12180

28

6

17/

55/

9617/

=1632

29055/

=15950

9617/

=1632

29055/

=15950

40202 75892

768

52 99

995252=90

3.25


3


3


3

  • 1?

  • 2?

  • 3?

  • 4??

  • 5??

  • 6

  • 7??

  • 8?


3

  • 920062

  • A20

  • B30

  • C50

  • 1810252053289312B

  • 103.26


3

200 000

400 000

200 00

100 000

120 000

720 000

200 000

145 000

180 000

195 000

600

400

1000

1 000

450

1 450

120 000

180 000

300 000

20 000

100 000

120 000

3.26


3

  • 3.27

  • 3.27

4.114.12


3


3


3

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