物流成本计算模型的构建及其应用研究——基于作业成本法原理

Study on Constructing the Model of Logistics Cost Accounting and Its Application——Based on ABC

物流成本核算一直是困扰现代企业的一个难题。本文针对物流成本计算困难这一问题,借助作业成本法的基本原理,构建普通制造企业的物流成本计算模型,并通过举例分析这一模型的具体运用,为企业核算、控制其物流成本以及进行物流成本决策提供思路。

The logistics cost accounting has always been a problem facing modern enterprises. Based on the principle of ABC, the article concerning the problem constructs a model of cost accounting used in common enterprises. By analyzing its application through a concrete example it offers enterprises the train of thought in cost accounting, cost control and cost decision-making.