物流作业成本核算与管理

Cost Accounting and Management of Logistics Operation

20世纪80年代以来,企业物流自动化日趋普及,物流技术不断更新。在这种环境下,直接人工费用下降,物流费用提高,传统的成本核算体系形成了所谓的“物流冰山说”,导致物流成本的低估或模糊,影响了会计信息的真实性。而作业成本法有效地弥补了以上不足,从而提高企业物流成本信息的准确性,增强企业的物流成本管理水平和控制能力。本文把作业成本法引入物流成本管理,建立物流作业成本管理模型,为企业物流成本核算提供具有可操作性的方法,为建立我国企业物流成本核算规范提供参考。

Since the 1980s, logistics automation has been very popular. The update of logistics technology has never been stopped. In this environment of the decline of direct labor cost and the increase of logistics cost, the traditional cost accounting system becomes so-called ＂logistics iceberg＂ . It results in the underestimation and intangibility of logistics cost, and affects the verity of accounting information. ABC method can effectively offset these deficiencies, and improve the veracity of accounting information and also strengthen the capability of cost control. Accordingly, this paper discusses the application of ABC method on the logistics cost management, and establishes a ABC model for logistics cost management, which gives an operable method for logistics cost accounting and provides a reference for the establishment of logistics cost accounting criterion.