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ID:50181565
大小:4.41 MB
页数:43页
时间:2020-03-04
《作业成本法在LA烟草公司物流成本核算中的应用.pdf》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、4丄2LA烟草公司采用作业成本法可W优化成本核算184.2LA烟草物流中也机构简介及配送中也的作业介绍194.2.1LA烟草物流的运行组织194.2.2卷烟物流配送中也的作业介绍204.3配送中也作业成本系统的设计224.3.1仓储车间成本系统的设计224.3.2分栋车间设计254.3.3配送车间设计284.4LA烟草公司应用作业成本法应注意的问题314.4.1思想认识层面314.4.2观念与素质层面314.4.3技术层面314.4.4资源投入层面325总结与展望33参考文
2、献34IICONTENTSUntroduction111Rttifi1.esearchconexandsgnicance1archconex1.1.1Resett1.1.2Researchsignificance11.2Literaturereview21earchonosto.2.1Reslgiicscist21.2.2Researchonapplicationofactivitybasedcosting41.2.3Theliteraturereview
3、conclusion51.3Ide犯andmethodsofthe巧化arch61.Themainrsearchideistroosetheestionanalzethe.31eaoppquyquestionsolvetheuestion6q1.3.2Theresearchmethods61.4Thebasicframeworkofthepaper72Thebasictheoriesoftobaccobusinesslogisticcosts82.1
4、Activitbasedcostingmechanismanditsadvantages8y2.1.1Theconceptofactivitybasedcosting82.1.2Thebasictheoryofhomeworkcostmethod82.1.3Theaccounting化eoryofhomeworkCO巧method922Theadvanaesofactvitstin10.tgiybasedcog2.2.1Intermsofformationba
5、ckgroundandconnotation102.2.2虹termsofCO巧allocationandfoothold112.3Thecompositionoftobaccobusinesslogisticsandcost122.3.1Theconceptoftobaccobusinesslogistics122.3.2Thecompositionoftobaccobusinesslogisticscost123LAtobaccologisticscostacc
6、ountingmethodandtheirlimitations153.1LAtobaccologisticsaccountingexistingmethod153.1.1Theconceptoftraditionalcostmethod153.1.2ThetraditionalcostmethodintheprocessofaccountingofLAtobaccocompanies153.2LimitationsinexistingmethodsofLAliob
7、accologisticsCO巧accounting16.1heofououillecticannotbeaccurate163.2Tcstotsrcngcoon3ndirellioninoaccurae....16.2.2Ictcostaocatstt,III4TheimprovementofLAtobaccologisticscost:theuseofactivitybasedcostin17g,4.1Thefeasibilityanalysisofa
8、ctivi
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