物流企业中作业成本法的应用

物流企业中作业成本法的应用

毕业

物流企业中作业成本法的应用摘要：随着市场经济的快速发展，物流已经成为我国经济的重要支柱产业之1，加强其成本管理成为物流管理的重中之重。但与此同时，物流企业在经营管理、成本控制等方面存在1系列问题，例如物流成本的划分不准确和传统的成本核算方法不再适应现代物流的发展等。新的成本核算方法——作业成本法很好地解决了这些问题。本文在分析我国物流成本管理现状的基础上，简单地介绍了作业成本法的基本原理，分析了作业成本法在物流企业中应用的意义，着重从经营性作业成本管理和战略性作业成本管理两方面阐述了作业成本法在物流企业应用的具体思路，并举以案例对物流企业应用作业成本法提高企业经营水平和管理能力进行了详尽分析，最后分析了作业成本法在我国体制下的应用前景。

关键词：物流企业；作业成本法；物流成本管理

The application of Activity-Based Costing method in logistics enterprise Abstract: With the rapid development of market economy, logistics industry has become one of the main industries in China. It is more and more important to reinforce the cost management of logistics. However, there are lots of problems in operation, management and cost controlling at the same time, such as the division of logistics cost is inaccurate, the traditional costing method can’t adapt to the development of logistics system. There is a new method---- Activity Based Costing that can solve these problems well. Based on the analysis of the situation of the logistics’ management in China, t his article briefly introduces the basic principle of ABC method; discusses the significance of carrying on ABC method in logistics enterprise; emphatically elaborates the application in logistics enterprise from the aspects operation and strategy, and takes an example to analyze improving operation and management by carrying on ABC method; finally the paper draws a view on the future usage of ABC method in China.

Keywords: Logistics enterprise; Activity－Based Costing method; Cost management of logistics