基于作业的物流外包成本的测度研究

Activity-based Logistics Outsourcing Cost

现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要,因而不能正确地对物流外包业务的成本进行度量。由于物流外包业务具有可分解性并且细分的物流作业可独立进行成本计算,因此可以用作业成本法对物流外包业务进行成本度量。遵循作业成本法的基本原理,对基于作业的客户物流服务成本的测度步骤进行了阐述。案例的计算结果表明:作业成本法根据单位产品对各资源占用程度的不同来对资源上发生的费用进行分配,使得到的产品成本信息更为准确。

This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method. The activity-based cost can be applied to the,logistics outsourcing because,logistics operation can be decomposed to idiographic activities and measured separately.On the basis of this,the authors explore the steps of customer logistics outsourcing service cost.The result indicates that activity-based cost assigns each cost to unit product according to the usage degree of every resource to different products and gets accurate product information.