基于作业成本法的成品油物流成本控制

Refined oil logistics cost control based on activity-based costing

为探讨成品油物流成本控制问题,提出了采用作业成本法进行成品油物流成本控制的流程,制订了成品油物流作业成本控制标准,计算并分析了成品油物流作业成本差异,提出了成品油物流作业成本控制措施。研究表明:这是一种较科学的成品油物流成本控制方法。

In order to study the problems of refined oil logistics control cost, the paper proposes cost control processes of refined oil logistics based on activity-based costing, formulates the standard of logistics activity-based cost control,calculates and analyzes the logistics activity-based cost variance,then proposes logistics activity-based cost control measures. Study shows that this is a more scientific refined oil logistics cost control method.