物流治理会计与物流企业降低本钱的基本途径 摘要：物流本钱研究的目的是以一定的物流本钱实现最高的物流服务水平。物流本钱是企业参与市场竞争的重要战略资源。从物流本钱的现状看主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。现有会计核算体系与物流本钱治理的现实之间存在着技术冲突，客观上需要有一种新的会计方法能够为企业决策机构提供详尽的物流信息、明确物流责任、考核物流业绩、控制物流本钱，这就是物流治理会计。为此，确立了物流治理会计为主导，以探讨寻求物流企业降低本钱的基本途径，来实现物流活动的最优化和企业效益的最大化。关键词：物流；物流本钱；物流治理会计Abstract: The goal of logistics cost study is to achieve the highest service level at certain logistics cost. Logistics cost is an important resource for enterprises to participate in the market competition, but the present study of it has such major problems as unclear knowledge of the logistics cost components, incomplete calculation of and slack control on the cost, and a lack of authoritative data in the industry. The technical conflict between the existing financial accounting system and the operation of logistics cost management requires a new accounting method that can provide detailed logistics information for the decision-makers of enterprises, clarify logistics responsibilities, assess logistics performances and control logistics costs. That method is called logistics management accounting. Therefore, the *** establishes logistics management accounting as dominant methodology and points out some basic approaches to lower logistics cost so as to optimize logistics activities and maximize the benefits of logistics words: logistics; logistics cost; logistics management accounting1物流及物流本钱物流就是对处于运动和静止过程中的存货的治理。物流本钱是指产品在实物运动过程中，如包装、装卸、储存、流通加工等各个环节所支出的人、财、物的总和。通常由运输本钱、存货持有本钱和物流行政治理本钱三部分构成。物流本钱的分类方式大致有三种：（1）按物流活动可划分为：情报流通本钱、物流环节本钱、物流治理本钱。（2）按物流范围可划分为：供给物流本钱、生产物流本钱、销售物流本钱、回收物流本钱、废弃物物流本钱。（3）按用度支出形式可划分为：直接物流本钱和委托物流本钱。直接物流本钱包括人工费、燃料动力费、治理费、折旧费、利息支出及其它。委托物流本钱包括运输费、仓储费、保管费及其它。2物流本钱研究的目的及现状现代物流研究的核心围绕着物流本钱展开，所有物流公道化手段的终极目的都是：以最少的物流本钱实现预期的物流服务水平，或者以一定的物流本钱实现最高的物流服务水平。对于企业而言，要实施现代化的物流治理，关键在于全面、正确地把握企业内外发生的所有物流本钱。由于物流本钱是企业参与市场竞争的重要战略资源。纵观我国物流本钱的现状，主要症结在于对物流本钱的构成熟悉不清，以及对物流本钱的计算和控制分散，缺乏相对权威的行业数据。在现有的会计制度下，本钱按照人工和产品来分摊，不设单独的物流本钱会计科目，相关本钱都列在用度栏中，所以在企业的财务报表中并无物流本钱的直接记录，较难对企业发生的各项物流用度作出明确、全面的计算和分析。在财务预、决算表中，物流用度核算的是企业对外部运输业者所支付
成本会计论文参考文献
1.刘仲文著《人力资源会计》，首都经济贸易大学出版社
2.张文贤主编《人力资源会计制度设计》，立信会计出版社
3.中国会计学会主编《人力资源会计专题》，中国财政经济出版社
4.[美] 弗兰霍尔茨著《人力资源管理会计》，上海翻译出版公司
5.[美] 加里·S·贝克尔著《人力资本》，北京大学出版社
6.[美]查尔斯·亨格瑞著《成本与管理会计》 ,中国人民大学出版社
7.[加]斯科特著《财务会计理论》, 机械工业出版社
8.[美]马歇尔著《会计信息系统》,中国人民大学出版社
9.高伟富著《人力资源会计教程》,上海财经大学出版社
10.刘永泽著《高级财务会计》, 东北财经大学出版社
11.王瑞霞。现代煤炭企业成本管理思路浅析[J]。中国商界，2010，(12)
12.刘淑霞。浅议煤炭企业成本计划的编制[J]。魅力中国，2009，(06)
13.张雅俊。试论煤炭企业的成本特点和成本管理[J]。山西焦煤科技，2009，(08)
《国外物流成本研究前沿及进展》《商业研究》2006年第23期 作者：黄湘民 刘大成 周阳方 综述：国外物流成本研究主要关注微观企业物流层面的实证研究。相关研究主要集中于供应商选择策略、企业物流／配送系统设计、库存／仓储订货及优化策略、运输策略／路径选择、物流设施规划／选址、逆向／回收物流规划等专门领域，充分反映出国外物流成本研究的实用性倾向。研究表明，国外现有研究成果散落于各个学科和问题领域，建立一个系统性的理论研究框架具有重要意义。 《企业物流成本控制研究综述》作者：徐宏斌， 薛恒新， 吴士亮 - 《科学学与科学技术管理》, 2007年第八期总结了企业物流成本控制的内容、理论及方法，指出了现行控制体系存在的主要问题，并探讨了企业物流成本控制的研究方向。 《企业物流成本核算研究综述》《物流科技》2007年第30卷第3期总结企业物流成本核算的内容、模式及方法,指出现行核算体系存在的主要问题,并探讨企业物流成本核算的研究方向. 《物流企业管理实务》谢雪梅主编/2010年07月/北京理工大学出版社本书主要以企业物流管理为研究对象，所涉及的内容是从事物流管理应该具备的最基本的实全书主要介绍了物流管理基础知识，仓储管理知识，库存管理知识，运输管理知识，配送管理知识搬运装卸和流通加工的方法，物流信息管理技术，物流供应链关系，现代物流与电子商务等内容。写的目的，就是将当代世界物流管理的一般运作方法和管理技术较为全面地介绍给读者。 《物流企业资本运营与管理 》唐渊，李卫红编著/2006年06月/中国物资出版社本书结合我国资本市场的发展现状，从物流企业的实际需求出发，力求系统全面地阐述物流企业资本运营与管理的基本理论和知识。 本书在内容安排上大致可以分为三个部分，第一部分系统介绍了资本运营的基本内涵、目标、内容、规则以及意义；第二部分围绕着物流企业的资本运营，结合实际具体介绍了物流企业资本运营中的各个环节；第三部分则介绍了目前国际国内物流企业资本运营的经典案例。
最快的方式，是在知网上搜这类论文，看论文里的参考文献，一搜一大把。
AIM 1) Assistant’s Information of Merchandise 商品信息助理2) Assistant Manager Training program 助理经理培训计划 AIR STACKING 空隙堆放 A method of stacking cases of product where you alternate cases back and forth to get a stair-step effect to increase air flow of the product. 成梯形堆放货箱的方法。它通过前后移动货箱以达到货物间空气畅通。 AGGRESSIVE HOSPITALITY 盛情服务 Going out of one’s way to exceed Customers expectations by giving excellent Customer Service.提供最佳的服务超出顾客的期望。 ALLOW 津贴 Abbreviation for “Allowance” ANTICIPATION 提前付款折扣 A discount allowed by some Vendors for paying invoices before due dates.因在付款限期前付款而由供货商给的折扣。
成本管理充分动员和组织企业全体人员，对企业生产经营过程的各个环节进行科学合理的管理，下面是我为大家精心推荐的成本管理论文参考文献，希望能够对您有所帮助。 成本管理论文参考文献 [1] 樊华论.现代企业成本控制[J]中国煤田地质2003(06) [2] 李明侠.关于强化企业成本控制若干问题的分析[J]中国总会计师2009(07) [3] 张翼.浅谈企业成本控制目标的确定与企业理财的合理性协调[J]山东:煤炭科技2004(02) [4] 孙雷平 浅谈企业成本控制存在的问题及对策 中小 企业管理 与科技2010(01) [5] 李政 采购过程控制 化学工业出版社 2010(06) [6] 刘红霞 企业成本管理前沿问题研究 中国工商 2011(09) [7] 李蕊爱 现代企业成本控制研究 中国商业出版社 2010(05) [8] 王桦宇 企业用工成本控制与法律风险防范:后金融危机时代的 人力资源管理 中国法制出版社 2010(03) [9] 樊行健 成本费用内部控制 大连出版社 2010(01) [10] 刘丽敏 生产者责任延伸制度下企业环境成本控制 冶金工业出版社 2010(04) [11] 黄雄明 企业质量成本控制 方法 与实践 中国标准出版社 2009 (03) [12] 赵振智 油田企业成本核算与控制研究 石油工业 2009 (11) [13] 蒋义 企业成本控制手册 立信会计出版社 2009 (08) [14] 克而瑞中国信息技术有限公司 赢在成本控制 大连理工大学出版社 2009 (06) [15] 王德敏 成本费用控制精细化管理全案 人民邮电出版社 2009 (09) [16] 周云 采购成本控制与供应商管理 机械工业出版社 2009 (08) [17] 王淑敏 工厂成本费用控制精细化管理手册 人民邮电出版社 2010(08) 成本管理论文 浅析战略成本管理在我国的运用 [摘 要]从战略角度研究成本形成与控制的战略成本 管理思想，于20世纪80年代在英、美等国管理 会计学者的倡导下逐步形成。20世纪90年代以来，对这一思想与相关方法的讨论日趋深入，并被日本与欧美的企业管理 实践证明是获取长期竞争优势的有效方法。 [关键词]战略;成本;成本管理 1 开展战略成本管理的必要性 有助于建立和保持企业长期竞争优势 在企业之间竞争日益激烈的今天，仅仅做到降低成本已不再是企业的最终目标，更重要的是要寻找一种能够提高 企业战略 地位的途径。即企业要变传统的“成本维持”、“成本改善”为“成本预防”，通过企业策划，从源头上控制成本发生，从战略高度认识企业的各项经营决策，战略成本管理正是顺应这一需要而产生、 发展起来的。战略管理思想要求企业应以全部产品的经营状况作为投资和新产品开发的决策基础，企业至关重要的不是某一项产品是否赢利，而是企业所经营的全部产品的最终结果如何。 有助于传统成本管理理念更新 传统的成本管理观念衡量成本管理 工作好坏的标志是看成本指标是否降低以及降低幅度，而战略成本管理要求管理者更新观念，换一角度看待成本管理工作。一方面，可以通过提高资源的利用效率，使有限的 经济资源得到充分开发与利用，在不增加成本的条件下，获得尽可能多的使用价值;另一方面，战略成本管理要求成本管理工作服务于企业经营的整体，因而一项决策即便在一定程度上使成本不但没有降低反而有所提高，但却是服务于企业整体战略布局的，那么这项决策就是必要的、有益的。 有助于企业适应外部 环境的变化 战略成本管理更注重对企业外部环境的研究，重点收集竞争对手信息，掌握对手的相对成本，从而做到知己知彼。同时，在研究中心企业与上、下游企业生产经营的不同特点时，运用价值链分析方法可以通过采取不同方法进行协作实现“双赢”。由此，企业可以能动地适应环境的变化，统筹兼顾，做到当前利益服从整体利益，尽量减少不利环境对企业的影响，努力实现企业经营和发展的战略目标。 有助于建立与完善现代成本管理体系 现代成本管理较之传统的成本管理在内涵与外延上都有新扩展：成本管理领域由产品生产阶段扩展到产品整个寿命周期;成本管理内容由纯经济型转向经济与技术结合型;成本管理手段也由手工操作转为电算化操作等。这就要求成本管理的方式相应地从战术管理转向战略管理，这样现代成本管理体系才能更加完善。 2 战略成本管理在运用中存在的问题 战略成本管理的运用使我国一些企业既降低了成本，又获得了优于竞争对手的竞争优势，这说明战略成本管理对我国企业是适用的。但目前由于我国多数企业仍然保持传统成本的观念，即使是运用了战略成本管理，所运用的战略成本管理体系也并不是完全理论上的战略成本管理，只是战略成本管理的一种理念的运用，仍然存在不少问题，表现为： 实施主体不完整 战略成本管理实施的主体仍然是企业财务人员，企业高层管理都不参与或很少参与企业战略成本管理活动。财务人员向企业高层管理者提供其决策所需要的成本信息资料，但并不参与或很少参与决策;而高层管理者也只是根据财务人员提供的成本资料进行决策，也并没有参与成本管理过程。这会使企业的成本管理的控制孤立化，不能从全局角度管理控制企业成本。 缺乏成本效益观 大多数企业在进行成本管理时依然持有单纯的成本节约观念，其所运用的成本考核指标也仍然是传统产品成本额的绝对降低。片面地追求产品成本额的降低可能导致企业效益下降，如企业为了降低产品成本额采购质量不高的原材料，导致生产出的产品废品率高，而且，由于产品质量下降可能使其销售价格或销售量下降。因此，从成本效益观来分析成本管理目标，成本降低是有条件和限度的，某一项成本的降低，未必就意味着企业的利润一定会提高;而增加某一费用开支，反而有可能提高企业总体经济效益或增强企业的竞争优势。 成本管理范围狭窄 受 计划经济观念影响，我国大多数企业虽然成本管理的范围始于材料采购，结束于产品销售，而且对企业所处的环境、市场环境的分析也比较少，更没有按照战略成本管理的要求对企业从产品开发、设计一直到产品销售及售后服务的企业内部价值链进行分析，也没有对企业上游供应商、下游购买商等产业价值链以及竞争对手价值链进行分析。由于缺乏对企业所处内外部环境的分析，使企业很难明确自身的竞争地位，因此就无法准确地寻求自身的竞争优势。 信息有效不足 与传统成本管理相比，战略成本管理所需要和处理的信息量剧增。它所运用的某些技术方法也使传统的手工操作变得难以适应。如作业成本需要根据大量的成本动因来分配间接费用，手工操作不可能完成如此繁重的分配工作。因此，战略成本管理需要特殊的信息加工方法来支撑。科学先进的信息加工方法直接关系到战略成本管理所需要的信息质量，决定着其实际 应用的广度和深度。 3 运用战略成本管理应注意的事项 战略成本管理是战略管理与成本管理在特殊条件下的有机结合，具有战略性、全面性、动态性等特征。因而，企业运用战略成本管理必须注意以下事项： 转变观念，树立战略成本管理思想 战略成本管理不仅是管理方法的变革，更要在思想上进行变革。我国企业的现状及国外企业的实践表明，传统成本管理的观念和办法无法达到战略成本管理的效应。如果企业以较低的成本升幅，而取得更高的使用价值，从而大大提高企业的经济效益，企业何乐而不为。企业在市场上取得竞争优势取决于“以同样的成本为顾客提供更优的使用价值”或“以较低成本提供相同的使用价值”企业采用何种成本战略，取决于企业整个的经营战略和竞争战略，成本管理必须为企业整个经营管理服务。 调动全员参与，树立成本效益观 企业战略成本管理不只是成本管理人员的工作，它涉及企业的各个职能部门，要有效实施战略成本管理，就要调动企业全体员工参与成本管理的积极性。通过必要的宣传和讲解使不同 组织和成员了解战略成本管理制度的约束力，以有效地维护成本管理制度的实施，做到全员参与战略成本管理。同时，企业员工要转变传统成本管理下的单纯成本节约观，树立战略成本管理的成本效益观。重塑企业绩效考核指标，使其更多地定位于企业外在的因素，如竞争基准。战略成本管理作为企业战略管理的一个决策支持系统，其各项活动的开展都要以企业战略目标的实现为前提。战略成本管理的目标就是利用成本管理的基本功能去获得并增强企业的竞争优势。 扩大成本管理范围 扩大成本管理范围的主要方法之一是注重价值链的开发与利用。价值链分析主要是分析从原材料供应商开始，直至最终产品消费者的相关活动的整合，具体内容包括：一是行业价值链分析，让企业明确自身在整个行业价值链中的位置，分析利用上、下游价值链的可能性。二是企业内部价值链分析，通过分析，设法消除不增值作业，改善增值作业。三是竞争对手价值链分析，通过对竞争对手的价值链分析做到知已知彼，取人之长、补己之短。战略成本管理要求将行业、企业及竞争对手价值链有机结合，从战略高度上分析上、下游价值活动以降低成本。先找出基本的价值链，然后将其分解为单独的价值作业，再比较单元价值链上的成本与效益，从而进行价值作业之间的权衡、取舍，调整各价值链之间的关系。从战略成本管理的层面上看，价值链上每个环节既会产生价值，同时也要消耗资源，即企业成本的发生与其价值活动有着共生的关系，所有的成本都能分摊到每一项价值活动中。通过价值链分析，企业可以重新组合价值链活动并进一步衍生出企业的发展战略，并且该战略将会对企业的成本管理模式产生重大影响。 完善会计信息系统 对会计信息系统的完善，有利于企业取得战略成本管理所需要的信息支持。战略成本管理所需要的信息与现行的财务会计信息和现有的管理会计信息各不相同。现行的按成本项目和成本要素提供的成本信息必须重新整理，以便与各项价值活动相匹配，并全面而准确地反映各种产品已耗、未耗或预计将要消耗的资源。另外，企业还必须拓展信息来源 渠道 ，提供战略成本管理所需要的供应商、客户与同行企业及外部竞争对手的成本信息和其他信息，如各企业产品发展、产品成本定价等。 由于战略成本管理涉及面较广，需要信息的数量较大，并需要随时随地进行分析处理，这就要求企业必须依靠先进的信息科学技术，建立起超越企业范围的会计信息系统。 建立有效的成本激励评价机制 有效的激励机制可以促使目标更好地完成，因此，完整的战略成本管理体系必须有激励评价机制导向作用的发挥才能成功实施。有效的激励机制应注意以下方面问题： (1)体现“追求价值最大化”的理念。有效的评价机制应突出各部门综合价值的最优，给各部门提供广阔的创造价值的空间。在评价指标设定时，应根据各成本中心的特点确定重点考评指标，同时建立专项管理绩效考评指标体系，以突出重点，兼顾全面。 (2)成为“年度预算”和“战略规划”的纽带。年度预算是战略规划实施的系统工具，成本激励评价机制的建立应较好地解决“当年预算评价”与“战略规划评价”衔接问题。 (3)科学制定绩效评价的周期。在评价考核时不仅要考虑部门本年度的业绩，还要滚动追溯前几年的业绩，不仅能进行横向对比，还要能进行纵向对比，以弥补绩效衡量的不足，使评价激励体系更规范、科学。 参考文献： [1]仪铮，赵东辉，尹英.企业战略成本管理应用研究[J].山西经济管理干部学院学报，2007(3) [2]____，迟铮.战略成本管理的方法与应用问题初探[J].东北 财经 大学学报，2001(1). 看了“成本管理论文参考文献”的人还看： 1. 成本管理论文参考文献大全 2. 采购成本管理论文参考文献 3. 成本管理论文参考格式范文 4. 浅谈成本管理论文开题报告 5. 成本管理论文提纲:企业做好成本管理的思路及对策
成本会计论文参考文献
1.刘仲文著《人力资源会计》，首都经济贸易大学出版社
2.张文贤主编《人力资源会计制度设计》，立信会计出版社
3.中国会计学会主编《人力资源会计专题》，中国财政经济出版社
4.[美] 弗兰霍尔茨著《人力资源管理会计》，上海翻译出版公司
5.[美] 加里·S·贝克尔著《人力资本》，北京大学出版社
6.[美]查尔斯·亨格瑞著《成本与管理会计》 ,中国人民大学出版社
7.[加]斯科特著《财务会计理论》, 机械工业出版社
8.[美]马歇尔著《会计信息系统》,中国人民大学出版社
9.高伟富著《人力资源会计教程》,上海财经大学出版社
10.刘永泽著《高级财务会计》, 东北财经大学出版社
11.王瑞霞。现代煤炭企业成本管理思路浅析[J]。中国商界，2010，(12)
12.刘淑霞。浅议煤炭企业成本计划的编制[J]。魅力中国，2009，(06)
13.张雅俊。试论煤炭企业的成本特点和成本管理[J]。山西焦煤科技，2009，(08)
Activity-Based Costing is a costing methodology personalized. In the implementation of science and business process management must be customer-centric processes and to manage tasks, namely to carry out the management of operating Cost Management (Activity-Based Costing Management, ABCM) is to enhance customer value, increase corporate profits for the purpose of operating cost method based on a new type of centralized management. Through its operations and operating costs of the recognition, measurement, calculation of the final product cost, at the same time will be calculated into the cost of operating level, all the operational activities of the enterprise to track and reflect the dynamic, cost-chain analysis, including analysis of driving forces, operating analysis, in order to enterprises to provide accurate information in decision-making; to guide effective implementation of business operations necessary to eliminate and streamline operations can not create value, so as to achieve lower costs,The purpose of increasing efficiency. Many large-scale manufacturing and international IT companies such as Hewlett-Packard have implemented activity-based costing management, some of the leading China-based manufacturing enterprises such as the XJ Electric Co., Ltd. is also trying to carry out operations such as cost management, streamline operations and improve the effectiveness of the role is very clear .Implementation of operating cost accounting model is based on operating cost management, activity-based costing is a description of the accounting system, activity-based costing in the implementation process has an important position. Elements of activity-based costing model is an element of operating cost, according to certain rules of their combination to form the operating cost and knowledge of ABCM is in the hands of the accounting elements of production cost management knowledge base. In order to carry out the operating cost management, operating cost model to build on the need for calculation of operating costs. Activity-Based Cost Management accounting involves four elements: resources, operations, cost object, cost driver. Which resources, operations and costs is the cost, and is the distribution of objects in the enterprise resources, operations and costs are often more complex object relations; cost driver is leading to changes in the cost of production factors, as long as they can lead to the cost of change is cost driver.(A) resourcesResources as an extension of a very broad concept, covering all of the value of the enterprise carrier, including materials, energy, equipment, capital and labor, etc.. However, operating cost management of resources, in essence, refers to the output or product operation carried out by costs, in other words, the cost of resources refers to the overall. The allocation of resources is targeted at the cost of consumption, or can be understood as a fee for each. Resources if the direct cost of operations and object-oriented distribution, is the traditional method of direct material costs.(B) operationOperation is defined as an organization with a purpose to the work of a drain on resources. Operation is the operation of the core elements of cost management. According to the level of business and scope of operations can be divided into the following four categories: unit operations, batch operations, product operations and support operations:(1) operating units: unit of product or service benefit from the operation, its resources are often associated with the consumption of products in direct proportion to production or sales. Common operations such as machining parts, such as a test each product;(2) other approved operations: benefit of a number of product operations, operating costs and the number of products in direct proportion to the batch. Debugging, such as common equipment, production preparation, etc.;(3) product operation: to make a product to benefit from each unit operation. For example, the preparation of NC code, product operations, such as process design;(4) to support the operation: In order to maintain normal production, all products which benefit from operations, operating costs and no correlation between the number of products. For example, plant maintenance, management and so on. Is generally believed that the first three categories, all the operations are to support the operation.(C) Cost ObjectCost Object is the object of the need for cost measurement. In accordance with the needs of the enterprises can be granted as a production cost target can also be a target species to be a cost. Customer portfolio management in the new management tool, it is necessary to calculate the profits of each customer in order to determine the target customer groups, here is the cost object for each object category can be divided into the cost of the market category of cost targets and production targets. The market to determine the object category of cost is mainly in accordance with the different market channels for different customers to determine the cost of the object, he was different channels and customers to measure the actual earnings, accounting for the results of the main decision-making and to support decision-making enterprises. Production cost is the cost of the enterprise objects, including a variety of products and semi-finished products, used to measure the results of internal production.(D) Cost DriverCost driver, referring to the interpretation of the characteristics of the operating costs of the measure, reflecting the cost of operating the use or other operations of the operating volume of consumption. Cost driver can be divided into three categories: transactional cost driver, continuity and accuracy of cost driver cost driver.(1) transaction cost driver, the operating frequency of measurement, such as the equipment to adjust the frequency of the number of orders. When all the output on the requirements of basically the same operation, the cost driver of the option transaction, to home appliances manufacturer as an example, to arrange a refrigerator production of a particular model or models to deal with the same order, the required time and energy and production of the number of products or the number of orders has nothing to do.(2) the continuity of cost driver, it reflects the need to complete a certain operation time. If a different number of products required by the operation of the resources consumption is not significant at the same time, it should be a more accurate measurement standards. For example, a simple product of each process carried out by a relatively short time to adjust equipment, and process complex product of the equipment needed to adjust the time, if the number of adjustments to equipment cost driver, then the operation may lead to cost not true at this time of equipment needed to adjust the time for more appropriate cost driver.(3) the accuracy of cost drivers, that is a direct calculation for each operation by each of the cost of consumption of resources. Per unit of time in the equipment to adjust the consumption of manpower, technology and resources, there was a significant difference in the circumstances, it may require the use of the accuracy of cost driver, direct calculation of the operating costs of the depletion of natural carry out operations in the process of cost management must be combined with their own step-by-step implementation of the actual situation. However, the application of different enterprises also have a considerable number of common factors and we will be grouped into eight major operating cost management implementation steps. Production operations in the implementation of cost management, the focus on the eight steps based on the application of innovation and flexibility is the key to the success of ABCM.(A) operations research: the process of understanding the operation of enterprises, the collection of operating informationGoal is to learn more about the business and operational process, sort out the cost of enterprise mobility and lead to the cost of the order of the factors that took place to find out the cost of the various departments of the responsibility and the responsibility to facilitate the design of control system operation.(B) operations that: master and decomposition processes mergeOperations are often dispersed in the organizational structure of enterprises, with the size of the business, technical and organizational forms vary, operations can be found several ways, first, draw the production flow chart of a variety of enterprise business process in order to form networks, each decomposition process are a number of operations, the final will be related or similar operations merge together. Another approach is to the existing functions from the enterprise sector, the analysis by investigating to determine the operation of various departments, together with a summary. The last approach is to convene a meeting of all employees, from staff or the Working Group to complete the work described in it, and then aggregated,This approach will help to raise awareness of all employees to participate in and accelerate the implementation of operating cost management, and the first two ways to obtain information faster, high accuracy and will not interfere with the staff.(C) the cost of归集: Survey and analysis of relevant costs and cost driversThe cost of various types of resources occurs, carried out by the traditional accounting records reflected in the wages due, accounts payable, inventory accounting等日, in the steps of the operation to identify and cost-related resources can be directly measure the current distribution, for example, costs of materials to the consumption of materials归集processing operations can also be through the analysis of a function or a staff working hours, operating at different distribution to estimate the cost of the functional departments or how the wages of the employees assigned to different operations. Then, according to the type of operating costs and resources to determine the nature of cost drivers.(D) the establishment of the cost of the Treasury: in accordance with the homogeneity of the cost driver related to the cost of storage will beOnce the operating cost driver selected, the homogeneity of the cost driver can be in accordance with the costs associated with归集. Cost base of each can be likelihood归集labor, direct materials, machinery and equipment depreciation, and other management costs. Adjustments such as equipment, staff salaries, benefits, materials used for the adjustment, tool wear and tear. There are several cost drivers, on the establishment of a number of the cost of the Treasury. The cost of the Treasury to establish a different standard by more than the allocation of manufacturing overhead allocation is superior to the traditional calculation of operating costs of the cost.(E) the design model: the establishment of the operating cost modelIn the operation of the enterprise and fully understand the basis of the analysis, design enterprises operating cost model, mainly to determine the following: enterprise resource, the cost of operations and to identify the object, including their classification, and the relationship between the level of various organizations, all the responsibility of calculating the main object, the allocation of resources, operating cost driver, the allocation of resources to the relationship between operations, operations to establish the relationship between the distribution of products.(Vi) Application software: selection / development of the implementation of Activity-Based Costing SystemActivity-Based Cost Management in need more than traditional accounting information, is based on the calculation of a large number of the. Implementation of operating cost, therefore applications can not be separated from the support of software tools, software tools help to complete the complex accounting tasks, contribute to the analysis of information. Activity-Based Costing software operating system provides tools for cost accounting system structure will help the establishment and management of operating cost accounting system, and complete the operation cost.(Vii) running analysis: the cost of operation and results of operations analysisOperation in the establishment of cost accounting system based on specific input data, running the operating cost method. The calculation of operating cost analysis and interpretation of results, such as the reasons for high cost, the cost of the change;(Viii) continuous improvement: to improve the work related to the achievement of value-added operationsThe implementation process of the operating costs of the problems found in the corresponding measures taken to achieve the effect of continuing improvements, such as appraisal organizations and employees, remodeling enterprise production and management processes, eliminate non-value-added operations, value-added operations to improve operating efficiency and so for cost management is to operating the starting point and the core of the traditional than the goods or services cost management as the center is a deep-rooted changes and qualitative . To adapt to the new economic and technological environment, the objective requirements. With the global economic integration and capital to speed up the process of internationalization of science and technology towards the direction of the rapid development of information technology, the diversification of market demand, personalized, modern enterprise commodity production process automation, information technology, as well as the complexity of manufacturing systems is At present the general trend is irreversible. In this new economic and technological environment, if commodity costs continue to be used in is getting smaller and smaller share of the allocation of direct labor to the growing proportion of manufacturing costs, cost of goods will lead to a serious distortion of information, to mislead the company's strategic cost management with the traditional ABCM significant difference is that enterprise customers as to meet the needs of the collection of a series of operations, business goods embodied in various operations and eventually the formation of the value transferred to customers, operating performance for the chain at the same time value chain. Thus the focus of cost management and focus from the traditional "goods" to the "operation" to the cost of operation for the distribution of the object not only to scientific and rational allocation of the various manufacturing costs, the cost of providing more objective information, but also through operations analysis, trace back, and continuously improve operations and reasonable to carry out the allocation of resources,To achieve the goal of continuing to reduce costs. Therefore, ABCM can be well adapted to high-tech economic and technological environment on the objective requirements of cost . Conducive to enhancing cost control. Since the 20th century, since the 80's, modern enterprises to enter the white-hot competition in the market. To adapt, enterprise products are a multi-species, personalization, small batch production mode of operation to meet the diverse needs of customers with each passing day. To the traditional "commodity" for the management of the core and starting point to the standard cost and actual cost variance analysis and control focusing on cost management, an increasingly difficult to adapt to this new, dynamic, unstable environment for the production and and operating costs are targeted to the completion of each operation and the consumption of resources, focusing on the basis of cost driver in a timely and effective cost control to provide the necessary information. Which can greatly enhance the cost-conscious managers, and set-based operations center responsible for cost control center operations staff responsible for the cost of rewards and punishments to control their operations directly linked to employees and give full play to the enthusiasm, creativity and the spirit of cooperation, thus effectively control . Conducive to improving the product competitiveness in the market. With the development of social production and the integration of the world economy, the modern business-to-business markets are becoming more and more intense competition and internationalization. In China, the cost of traditional management models focus only on production of goods associated with the production process of cost management, ignoring the pre-production product development and design of cost management, which has become increasingly difficult to adapt to the needs of the contemporary socio-economic development has greatly hindered Enterprise commodity markets to improve are well positioned to meet the needs of modern enterprises in the fierce competition in the market development needs, from the outset, special attention to product design, research and development and quality cost management to technical and economic unity in accordance with the principles of scientific and rational allocation of the relative enterprises with limited resources, the continuous improvement of product design, process design, as well as the composition of enterprise value chain, thereby improving the market competitiveness of goods.
gnghmjhl,k........................
[1]. Hospital li cost accounting method of application and cost analysis [D] Beijing university of Chinese medicine, 2002,. [2] by bashan. The hospital drugs of a modern logistics management [D] the tianjin university, 2004,. [3] LvSuRong. Based on the theory of homework cost industrial [6] WangXiaoLi. The hospital economic cost accounting [D] zhengzhou university, 2006,. [7] WangAiWu. Manufacturing enterprise logistics cost ABC measurement [D] changsha university of science and technology, 2006,. [8] YangHaiQing. The hospital clinical departments cost benefit analysis [D] the first military medical university, 2006,. [9] guoping zhang based on ABC's workshop. Production cost accounting system design [D] dalian university of technology, 2006,. [10] WangDi. Based on the activity-based costing method in university education cost accounting of [D] dalian maritime university, 2007,. [1] JinYi. Single disease [J] cost accounting discusses anhui health professional technology institute, 2006, (6),. [2] SunGuiChun. Shallow to negotiate with the small and medium-sized enterprises in China cost control [J] the north, 2010, economic (18). [3] WuGuoHe of economic management in hospital. The application of cost accounting and the present and future [J] ranked, 2010, (12). [4] MaFengYun. According to the hospital cost accounting problems and solutions [J] financial measures (academic edition), 2009, (). [5] ChenXiangRong. Financial personnel learning and ability of the growth [J] financial (academic version), 2010, (12). [6] ChenJuan. The hospital financial system extension and implementation effect explore [J] accounting communications, 2009, (29). Contact details QQ 1098270167 [7] SangShengJuan, LiuPing, JiangWenWei. The activity-based costing method in the hospital cost accounting discussed the application [J] accounting communications, 2010, (11). [8] willow, FengZeYong, moody's YangBin. Well, human resource management, and control the cost of hospital [J] chongqing medical, 2009, (). [9] ZhangPeiLin, ZhuXiuFang, YanWeiHua, ZhangYaLi, LuXiaoQin, rakwar. Since the establishment of our country hospital cost control development [J] chongqing medical history, 2009, (). [10] GengGongXia. The hospital internal cost accounting the problems and countermeasures of contemporary economic [J], 2009, (16).
[1] 张月玲,王静. 我国中小企业财务管理存在的问题及对策探讨[J]. 会计之友(下旬刊), 2009,(01) . [2] 吴秋. 加强我国中小企业财务管理对策[J]. 决策与信息, 2009,(01) . [3] 吴丽健. 加强民营中小企业财务管理的思考[J]. 全国商情(经济理论研究), 2009,(02) . [4] 王威然. 浅论我国中小企业财务管理及其完善[J]. 企业家天地下半月刊(理论版), 2009,(01) . [5] 万吨钢,黄亮. “四诊”评内控[J]. 当代经济, 2009,(04) . [6] 辛艳,李春举. 加强中小企业财务管理的思考[J]. 中国新技术新产品, 2009,(02) . [7] 柳彦彬. 浅谈我国中小企业财务管理存在的问题与对策[J]. 现代企业教育, 2009,(04) . [8] 陈淑兰. 中小企业的财务管理问题和对策[J]. 陕西综合经济, 2006,(06) . [9] 郑琼. 刍探中小企业财务管理的创新[J]. 中国乡镇企业会计, 2009,(01) . [10] 王淇. 中小企业财务管理现状及对策分析[J]. 浙江金融, 2009,(01) . [1] 张功军. 我国企业财务管理改革之展望[J]. 中国总会计师, 2009,(04) . [2]加强企业财务管理 有效应对金融危机[J]. 国际商务财会, 2009,(05) . [3] 周世磊,魏国建. 浅议财务管理是企业管理之核心[J]. 经营管理者, 2009,(10) . [1]范奇伟. 推进财务管理创新 提升企业管理水平[J]. 现代商贸工业, 2008,(13) . [2]崔积英. 加强财务管理,提高企业经济效益[J]. 中国新技术新产品, 2009,(05) . [3]张辉. 加强资金管理,提高企业财务管理水平[J]. 知识经济, 2009,(04) . [1]范奇伟. 推进财务管理创新 提升企业管理水平[J]. 现代商贸工业, 2008,(13) . [2]崔积英. 加强财务管理,提高企业经济效益[J]. 中国新技术新产品, 2009,(05) . [3]张辉. 加强资金管理,提高企业财务管理水平[J]. 知识经济, 2009,(04) . [1] 张辉. 加强资金管理,提高企业财务管理水平[J]. 知识经济, 2009,(04) . [2] 范奇伟. 推进财务管理创新 提升企业管理水平[J]. 现代商贸工业, 2008,(13) . [3] 邵春燕. 企业财务管理改进建议[J]. 合作经济与科技, 2009,(12) . [4] 王春艳. 浅谈财务管理的发展趋势[J]. 中国新技术新产品, 2009,(04) . [5] 张鸿鹄. 浅谈企业内部财务管理[J]. 会计师, 2009,(02) . [6] 曲辉. 企业财务管理与核心竞争力的提高[J]. 商业经济, 2009,(05) . [7] 朱广熙. 加强企业财务管理 提高经济效益[J]. 工业审计与会计, 2006,(03) . [8] 张德志. 论市场经济条件下企业财务管理的中心地位[J]. 冶金财会, 2006,(02) . [9] 李萍. 浅析企业财务管理存在的问题及对策[J]. 现代企业教育, 2009,(02) . [10] 靳国安. 以财务管理为中心全面提升企业管理水平[J]. 现代会计, 2008,(03) .
企业财务管理参考文献 如果没时间或者没头绪，可以和这边的老师探讨一下.
《财务管理学的困境与出路》李心合 - 会计研究, 2006 :
1 朱伟生，张洪革．物流成本管理[M]．北京：机械工业出版社，2003. 2罗珉．现代管理学[M]．成都： 西南财经大学出版社，2004. 3刘玉平．财务管理学[M]．北京：中国人民大学出版社，2006. 4 中国注册会计师协会．财务成本管理[M]．北京：经济科学出版社，2007. 5 王德章．国际物流导论[M]．北京：高等教育出版社，.宋传联。对我国目前物流存货成本控制中的问题及对策研究。长春理工大学学报（社会科学版），20037原进兴。论“后进先出法”对确定存货成本的必要性。延安大学学报（社会科学版），20038黄新。浅析大型机械制造企业的存货管理。柴油机设计与制造，20039党潘利。如何利用Excel审计发出存货的计价。陕西审计，200310王东林。浅论适时制存货管理的实质与应用，交通企业管理，2003 自己在多找找多的很！
智慧365-学习管理的《企业财务风险管理》包括：风险管理概论、财务危机预警分析、流动资产风险管理、债务筹资风险管理、股票筹资风险管理、投资项目风险管理、并购风险管理等七章。
论文写作，先不说内容，首先格式要正确，一篇完整的论文，题目，摘要（中英文），目录，正文（引言，正文，结语），致谢，参考文献。规定的格式，字体，段落，页眉页脚，开始写之前，都得清楚的，你的论文算是写好了五分之一。
然后，选题，你的题目时间宽裕，那就好好考虑，选一个你思考最成熟的，可以比较多的阅读相关的参考文献，从里面获得思路，确定一个模板性质的东西，照着来，写出自己的东西。如果时间紧急，那就随便找一个参考文献，然后用和这个参考文献相关的文献，拼出一篇，再改改。
正文，语言必须是学术的语言。一定先列好提纲，这就是框定每一部分些什么，保证内容不乱，将内容放进去，写好了就。
参考文献去中国知网搜索，校园网免费下载。
不懂可追问
合适请采纳
给你一份，见附件，手机可能看不到，得电脑上网看
供参考
留个邮箱，直接给你。
《国外物流成本研究前沿及进展》《商业研究》2006年第23期 作者：黄湘民 刘大成 周阳方 综述：国外物流成本研究主要关注微观企业物流层面的实证研究。相关研究主要集中于供应商选择策略、企业物流／配送系统设计、库存／仓储订货及优化策略、运输策略／路径选择、物流设施规划／选址、逆向／回收物流规划等专门领域，充分反映出国外物流成本研究的实用性倾向。研究表明，国外现有研究成果散落于各个学科和问题领域，建立一个系统性的理论研究框架具有重要意义。 《企业物流成本控制研究综述》作者：徐宏斌， 薛恒新， 吴士亮 - 《科学学与科学技术管理》, 2007年第八期总结了企业物流成本控制的内容、理论及方法，指出了现行控制体系存在的主要问题，并探讨了企业物流成本控制的研究方向。 《企业物流成本核算研究综述》《物流科技》2007年第30卷第3期总结企业物流成本核算的内容、模式及方法,指出现行核算体系存在的主要问题,并探讨企业物流成本核算的研究方向. 《物流企业管理实务》谢雪梅主编/2010年07月/北京理工大学出版社本书主要以企业物流管理为研究对象，所涉及的内容是从事物流管理应该具备的最基本的实全书主要介绍了物流管理基础知识，仓储管理知识，库存管理知识，运输管理知识，配送管理知识搬运装卸和流通加工的方法，物流信息管理技术，物流供应链关系，现代物流与电子商务等内容。写的目的，就是将当代世界物流管理的一般运作方法和管理技术较为全面地介绍给读者。 《物流企业资本运营与管理 》唐渊，李卫红编著/2006年06月/中国物资出版社本书结合我国资本市场的发展现状，从物流企业的实际需求出发，力求系统全面地阐述物流企业资本运营与管理的基本理论和知识。 本书在内容安排上大致可以分为三个部分，第一部分系统介绍了资本运营的基本内涵、目标、内容、规则以及意义；第二部分围绕着物流企业的资本运营，结合实际具体介绍了物流企业资本运营中的各个环节；第三部分则介绍了目前国际国内物流企业资本运营的经典案例。
题目都这么大，都可以写书了。最好和教授商量下把题目现在某一地区的特定的物流范围，这样的话我倒有好几篇，还加上英文文献和翻译。
请问,这个文献的作者是谁啊
[1]。医院成本核算方法应用李和成本分析[D].北京中医药大学,2002年。 [2]巴珊。医院药品现代物流管理研究[D].天津大学出版社,2004年。 LvSuRong[3]。 基于作业成本理论的工业 WangXiaoLi[6]。 医院的经济成本核算研究[D].郑州大学出版社,2006年。 WangAiWu[7]。 制造企业物流成本的研究[D].长沙ABC测量科技大学,2006年。 YangHaiQing[8]。 医院临床科室成本效益分析[D]第一军医大学出版社,2006年。 [9]张国平基于ABC的工厂。生产成本会计系统设计[D].大连理工大学,2006。 进步党[10]。基于作业成本法的大学教育成本核算研究[D].大连海事大学出版社,2007年。 [1]精益。单病种成本核算探讨[J].安徽卫生职业技术学院,2006,(6)。 SunGuiChun[2]。 浅议我国中小企业成本控制[J],向北2010、经济(18)。 [3]WuGuoHe经济管理在医院里。成本会计的应用现状及前景[J].排名次,2010,(12)。 MaFengYun[4]。 根据医院成本核算问题及解决的方法[J].金融措施(学术版),2009,(4)。 ChenXiangRong[5]。 财务人员学习的能力和发展[J].金融(学术版),2010,(12)。 ChenJuan[6]。 医院财务系统扩展和实施效果之探讨[J].会计通讯,2009,(29)。 联系QQ 1098270167 [7],LiuPing SangShengJuan,JiangWenWei。 作业成本法讨论了医院成本核算应用[J].会计通讯,2010,(11)。 [8]柳、FengZeYong YangBin,穆迪。 嗯,人力资源管理,控制成本[J].重庆medi医院 [1]. Hospital li cost accounting method of application and cost analysis [D] Beijing university of Chinese medicine, 2002,. [2] by bashan. The hospital drugs of a modern logistics management [D] the tianjin university, 2004,. [3] LvSuRong. Based on the theory of homework cost industrial [6] WangXiaoLi. The hospital economic cost accounting [D] zhengzhou university, 2006,. [7] WangAiWu. Manufacturing enterprise logistics cost ABC measurement [D] changsha university of science and technology, 2006,. [8] YangHaiQing. The hospital clinical departments cost benefit analysis [D] the first military medical university, 2006,. [9] guoping zhang based on ABC's workshop. Production cost accounting system design [D] dalian university of technology, 2006,. [10] WangDi. Based on the activity-based costing method in university education cost accounting of [D] dalian maritime university, 2007,. [1] JinYi. Single disease [J] cost accounting discusses anhui health professional technology institute, 2006, (6),. [2] SunGuiChun. Shallow to negotiate with the small and medium-sized enterprises in China cost control [J] the north, 2010, economic (18). [3] WuGuoHe of economic management in hospital. The application of cost accounting and the present and future [J] ranked, 2010, (12). [4] MaFengYun. According to the hospital cost accounting problems and solutions [J] financial measures (academic edition), 2009, (). [5] ChenXiangRong. Financial personnel learning and ability of the growth [J] financial (academic version), 2010, (12). [6] ChenJuan. The hospital financial system extension and implementation effect explore [J] accounting communications, 2009, (29). Contact details QQ 1098270167 [7] SangShengJuan, LiuPing, JiangWenWei. The activity-based costing method in the hospital cost accounting discussed the application [J] accounting communications, 2010, (11). [8] willow, FengZeYong, moody's YangBin. Well, human resource management, and control the cost of hospital [J] chongqing medical, 2009, (). [9] ZhangPeiLin, ZhuXiuFang, YanWeiHua, ZhangYaLi, LuXiaoQin, rakwar. Since the establishment of our country hospital cost control development [J] chongqing medical history, 2009, (). [10] GengGongXia. The hospital internal cost accounting the problems and countermeasures of contemporary economic [J], 2009, (16).
沈四光 因梦想与物业结缘 为发展而改革创新——我与物业管理这些年 《中国物业管理》 2011年 第7期 谭善勇.物业管理市场理论与实务[M].北京：首都经济贸易出版社，2001. 陈德豪.物业管理概论与实务[M].广州：广东职业技能鉴定中心，2005.
Title: Strategic Property Management: How Can Local Authorities Develop a Property Strategy?Author(s):Virginia GibsonJournal:Property ManagementYear:1994 Volume:12 Issue:3 Page:9 - 14DOI: : MCB UP Ltd之类的给你发你邮箱了记得查收哦~~~~~记得加分^_^
英文参考文献格式举例
参考文献是毕业论文的重要组成部分，对其进行统计分析，不仅有利于本科生的.教育和管理，而且能为图书馆文献保障和读者服务等工作提供一定的参考依据。下面是我整理的英文参考文献格式举例，希望大家重视。
一、参考文献的类型
参考文献(即引文出处)的类型以单字母方式标识，具体如下：M——专著C——论文集N——报纸文章J——期刊文章D——学位论文R——报告
对于不属于上述的文献类型，采用字母“Z”标识。对于英文参考文献，还应注意以下两点：
①作者姓名采用“姓在前名在后”原则，具体格式是：姓，名字的首字母.如：MalcolmRichardCowley应为：Cowley，.，如果有两位作者，第一位作者方式不变，&之后第二位作者名字的首字母放在前面，姓放在后面，如：FrankNorris与IrvingGordon应为：Norris，F.&.;
②书名、报刊名使用斜体字，如：MasteringEnglishLiterature，EnglishWeekly。
二、参考文献的格式及举例
1.期刊类
【格式】[序号]作者.篇名[J].刊名，出版年份，卷号(期号)：起止页码.【举例】
[1]王海粟.浅议会计信息披露模式[J].财政研究，2004，21(1)：56-58.[2]夏鲁惠.高等学校毕业论文教学情况调研报告[J].高等理科教育，2004(1):46-52.
[3]Heider，[J].ForeignLanguageTeachingandResearch，1999，(3):62–67.
2.专著类
【格式】[序号]作者.书名[M].出版地：出版社，出版年份：起止页码.【举例】[4]葛家澍，林志军.现代西方财务会计理论[M].厦门：厦门大学出版社，2001：42.
[5]Gill，[M].London:Macmillan，1985:42-45.
3.报纸类
【格式】[序号]作者.篇名[N].报纸名，出版日期(版次).【举例】
[6]李大伦.经济全球化的重要性[N].光明日报，1998-12-27(3).
[7]French，[N].AtlanticWeekly，198715(33).
4.论文集
【格式】[序号]作者.篇名[C].出版地：出版者，出版年份：起始页码.【举例】
[8]伍蠡甫.西方文论选[C].上海：上海译文出版社，1979：12-17.
[9]Spivak，G.“CantheSubalternSpeak?”[A].(eds.).VictoryinLimbo:Imigism[C].Urbana:UniversityofIllinoisPress，1988，.