目录

模块一 基本素质技能

项目一 会计基本常识..................................................................................................................2

任务一 会计认知 .................................................................................................................3

任务二 会计信息 .................................................................................................................5

任务三 会计工作流程 .........................................................................................................6

项目二 会计记账方法..................................................................................................................8

任务一 会计要素与会计等式 .............................................................................................9

任务二 会计科目与会计账户 ...........................................................................................13

任务三 复式记账法与借贷记账法 ...................................................................................16

项目三 会计报表编制................................................................................................................22

任务一 会计报表认知 .......................................................................................................24

任务二 资产负债表 ...........................................................................................................25

任务三 利润表 ...................................................................................................................31

模块二 专项工作技能

项目四 物流成本构成................................................................................................................38

任务一 物流成本的构成与分类 .......................................................................................39

任务二 物流成本管理认知 ...............................................................................................45

任务三 物流成本性态判定 ...............................................................................................48

项目五 物流成本核算................................................................................................................53

任务一 物流成本核算的内容与流程 ...............................................................................53

任务二 物流作业成本核算 ...............................................................................................63

项目六 物流成本预测与决策....................................................................................................69

任务一 物流成本预测 .......................................................................................................69

任务二 物流成本决策 .......................................................................................................76

项目七 物流成本预算................................................................................................................83

任务一 物流成本预算认知 ...............................................................................................83

任务二 物流成本弹性预算 ...............................................................................................86

任务三 物流成本零基预算 ...............................................................................................90

项目八 物流成本控制................................................................................................................94

任务一 物流成本控制认知 ...............................................................................................95

任务二 物流目标成本控制 ...............................................................................................98

任务三 物流标准成本控制 .............................................................................................101

任务四 物流责任成本控制 .............................................................................................108

项目九 物流成本分析..............................................................................................................112

任务一 物流成本分析认知 .............................................................................................113

任务二 指标对比分析法 .................................................................................................116

任务三 因素分析法 .........................................................................................................119

项目十 物流成本绩效评价......................................................................................................123

任务一 物流成本绩效评价认知 .....................................................................................124

任务二 物流成本绩效评价指标体系构建 .....................................................................128

任务三 平衡计分卡法 .....................................................................................................136

参考文献.....................................................................................................................................142