作业成本法在物流成本核算中的运用

Application in the Cost Accounting of the Logistics of Activity-Based Costing

自20世纪80年代从日本引进物流概念以来,现代物流成本管理观念逐渐受到我国企业重视,物流成本被视为企业“第三利润源泉”,物流成本管理已成为提高企业经营管理水平的一个重要内容。然而在新的物流环境下,传统成本核算方法已显露不足。藉此,本文试图将作业成本法引入物流成本管理,建立物流作业成本核算体系,以供大家探讨。

Introduce will it be the eighties the 20th century from Japan logistics since the concept, logistics service cost management idea is pay attention to by enterprises of our country gradually, the logistics cost is considered as'the third profit source'of enterprises, the cost management of the logistics has already become an important content of improving enterprise's managerial skill. But under the environment of new logistics, the traditional cost accounting method has already appeared insufficiently. Ttherefore, this text try to introduce activity-based costing to logistics cost manage, set up the activity-based costing of logistics system to attempt, for everybody's discussion.