基于作业成本法的物流企业成本管理

Logistic company cost management based on activity-based cost

从作业成本法的基本原理出发,推导出两种适应不同物流成本性状的核算模型:基本原理核算模型和通用成本性态核算模型,同时给出相应的分配模型,并运用通用成本性态模型对VSC选址问题进行实证分析。结果表明成本性态核算模型可以针对物流企业多个作业的特点进行物流成本核算。

According to the feasibility and maturity in applying the cost calculation method, the activitybased cost calculation in logistics was studied. Based on the basic activity-based cost, two calculating models and the relevant allocating models were deduced to suit different logistics cost calculating, i.e. the fundamental calculating model and the practical cost calculating model. The latter was used to calculate the cost and solve the VSC site decision problem for a logistics company. The results show that the model is effective in dealing with the logistics cost calculation.