作业成本法在间接物流成本核算中的应用

The Application of Activity-based Cost in Indirect Logistics Cost

对于间接物流成本,传统以产量为基础的分配方法已不适应现代物流业的发展,而作业成本法采用多元化的分配基础,使间接物流成本的分配和计算更为准确。文章在介绍作业成本法基本原理的基础上,对应用作业成本法核算间接物流成本的可行性进行了分析,给出核算步骤,并通过举例阐明作业成本法的具体运用,为企业进行物流成本核算提供思路。

For indirect logistics cost, traditional allocation method based on production is no longer suited to modem logistics development, and the activity-based costing is based on a wide range of distribution so that the allocation and calculation of indirect logistics cost is more accurate. This article introduces principles of activity-based costing and analyzes the feasibility of the application of activity-based costing, and is given steps of the accounts, and elarifys the specific use for activity-based costing through example. It provides ideas to account indirect logistics cOSt for enterprises.