基于时间驱动作业成本法下的物流成本核算

The Logistics Cost Accounting Based on Time-Driven Activity-based Cost

传统的作业成本法在核算物流成本过程中显得特别繁琐,很难推广开来。时间驱动作业成本克服了核算程序上繁琐的问题,它将资源动因和作业动因过程融合在一起,使物流成本的计算过程更简单,这种方法也更容易推广。本文将介绍时间驱动作业成本法的核算步骤、时间驱动作业成本法与传统作业成本的区别、时间作业成本法在物流成本核算中具体应用等相关内容。

The traditional ABC appears very specially tediousl in the process of calculation logistics cost.The time-driven ABC has overcome the tedious question in the calculation procedure,it fuses the resources agent and the activity agent process in together,makes logistics cost computation process be simpler,this method is also easier to promote.This article will introduce the time-driven ABC calculation step,the time-driven ABC and the tradition ABC difference,the time-driven ABC to be concrete application and so on ,in the logistics cost assountiong.