作业成本法在物流企业成本核算中的应用

The Application of Activity-Based Costing to Cost Calculation in Logistics Enterprises

物流环境的变化引起了物流企业成本核算方法的改变。作业成本法以作业为基础 ,采用多种动因对间接费用进行分配 ,为物流企业提供了一种先进的成本核算方法。作业成本法以特有的“二维”核算模型 ,一方面将资源费用依资源动因分配到作业 ,将作业成本依作业动因追踪到成本标的 ,形成了作业成本核算的具体程序 ;另一方面 ,分析成本发生的原因和作业完成的效率、效果 ,为企业作业成本核算上升到作业成本控制奠定了基础。结合物流企业的特点 。

The changing logistic environment has led to the advancement of the cost accounting method in a logistics enterprise. Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations. With particular 'two spite' calculating-model, this approach enables to allocate the resource expenses to activities according to those cost drivers on the one hand, and analyze the reason of cost and appraise the efficiency and effect of the implementation, on the other hand, which establishes the foundation for cost accounting to rise to cost controlling. Taking into account of characteristics of logistics enterprises, this paper discusses the application of activity-based costing to the cost accounting.