第 3 章 物流成本的核算
DESCRIPTION
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. - PowerPoint PPT PresentationTRANSCRIPT
-
3 Logistics CostAccountingLogistics OperationActivity-Based Costing
-
30
-
2006 2005
-
1139
-
2005SAP51
-
20052006 ABC.http://www.100years.com.cn
-
3.1 3.1.1
-
3.1.1.1
-
3.1.1.2 3.1
-
3.1
-
3.1 =++
-
3.1.1.3 3.2
-
3.2
-
3.1.1.4
-
3.1.1.5 3.13.2 3.1.1.6 3.1.1.7 3.3
-
3.3
-
() 3.1.1.8 ()
-
3.1.2 20001229 3.1.2.1
-
1 1 1 1
-
3.2 20001229
-
3.1.2.2
-
3.4
-
3.4
-
3.1.3 3.1.3.1
-
3.1.3.2
-
3.1.3.3
-
3.1.3.4
-
3.2 3.2.1
-
3.2.1.1 3.1
-
3.1
-
3.2.1.2
-
3.2.1.3 |
-
3.2.2
-
3.2.2.1 ()
-
3.2.2.2 3.5
-
3.5
-
3.6 3.6
-
3.2.3 3.2.3.1
-
3.2.3.2
-
600050001000 6000 1 000 6000
-
3.2.4 1868753086662565208365248220126 31063842246532168
-
82086854125681011303400 tkm1200 tkm2200 tkm 5420135864780001738000968000215400146500 1052628967
-
1136511764() 12l4304832073110 58240()33460()24780
-
3.2.4.1 l2 1868753086662565=625651/3=20855=625652/3=417102083652482
-
=524821/3=17494=524822/3=3498820126=201261/3=6709=201262/3=13417 3106384224651/38222/3164332168 8208=82081/3=2736=82082/3=5472 6854
-
=68541/3=2285=68542/3=4569 12568=125681/3=4189=125682/3=8379 101130=1011301200/3400=35693=1011302200/3400=65437 5420+13586+10526=29532
-
=[478000(478000+l738000+968000+215400+146500)]29532=478000/354590029532=0.13529532 =3987 =968000354590029532 =0.27329532 =8062 =1738000354590029532 =O.4929532 =14471
-
=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
-
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
-
=O.04128967 =1188 =11881/3=396 =11882/3=792 11365117641/339212/37843 12l4304832073110 582403346024780
-
3.2.4.2 3.73.83.93.103.113.12
-
3.7
-
3.8
-
3.9
-
3.10
-
3.11
-
3.12
-
3.2.4.3 3.13 3.14
-
3.13
-
3.14
-
3.1482.6% 3.15
-
3.15
-
3.2.5 3.2.5.1
-
=++
-
3.2.5.2
-
3.1 30030102107060200501200 =010+5070+1 20020=275/
-
3.3 3.3.1 Activity-based CostingABC
-
195219712080MISMRPIIFMSCIMSS1988
-
3.3.1.1
-
AB
-
3.3.1.2
-
Activity
-
3.23.3
-
3.2
-
3.3
-
3.3.1.3
-
,
-
3.3.1.4
-
3.3
-
3.3.2 3.3.2.1
-
1323l3
-
3.16
-
3.16
-
=/ == 3.3.2.2
-
3.210000A3000BA4545B455AB44565105003835240305200l000AB 3.17
-
3.17 3.173.18
-
3.18
-
3.193.20AB3.21 3.19
-
3.20
-
3.21 AB
-
3.32432768290 3.223.23
-
3.22
-
3.23
-
3.24()
-
3.24
-
3.25 3.2576840202525238438475 892994790
-
3.25
-
1? 2? 3? 4?? 5?? 6 7?? 8?
-
920062 A20B30C50 1810252053289312B 103.26
-
3.26
-
3.27 3.27 4.114.12
-
..http://www.chinachuyun.com ()