约束条件下作业成本法在物流成本核算中的应用

Application of ABC Method in Logistics Costs Accounting under the Condition of Constraint

分析了作业成本法和约束会计法的特点以及它们之间的区别。针对作业成本法在约束条件下对物流成本进行核算时的局限性,结合约束会计法的优点,将约束理论的思想融入到作业成本法中,对作业成本法进行了改进。在物流成本的计算过程中根据它们对各资源占用时间的不同来对资源上发生的费用进行分配,使得到的物流成本信息更为准确并能更好地解决现实生活中物流企业在资源存在约束条件下的物流成本核算问题。

The paper analyzes the characteristics of ABC （activity-based costing） and CBA （constraint-based accounting）, as well as the distinction between them. Aiming at the limitations of ABC in logistics cost accounting under the condition of constraint and combining with the advantages of CBA, it blends the theory of constraints （TOC） with the idea of ABC, then ABC will be improved. In the process of calculation of logistics costs, the costs are distributed according to their different time occupation of the resources.