作业成本法在第三方物流企业的应用

Application of the Activity-Based Costing to the third party logistics

第三方物流企业改善管理、提高竞争力的核心在于成本管理。成本管理的前提是准确的成本核算,作业成本法则能为物流企业提供较为准确的成本信息,本文通过实例对作业成本法应用于第三方物流企业进行了探讨。

Cost-management is considered as the core of improving management and enhancing competition of the third party logistics. The precondition of cost-management is cost-accounting exactly. Activity-based costing can provide the exact information of cost to logistics corporation. This paper studies the method of activity-based costing applied to the third party logistics by example.