浅谈作业成本法在企业物流成本核算中的应用

On the Application of Activity-based Accounting in the Enterprises’ Logistics Cost Accounting

现行企业物流成本核算中普遍存在因对物流成本认识不足并进而导致计算不准确的问题,利用作业成本法进行物流成本核算则可有效弥补其不足。物流成本作业成本法核算主要明确作业中心、确认企业物流资源、确认资源动因并将其分配到作业项目、确认成本动因并将作业成本分配到物流服务项目、计算产品或服务总成本五个步骤。

The problem in the logistics costs accounting is the inaccurate calculation for lack of the knowledge about logistics costs, and the activity-based accounting can solve it. The activity-based accounting should mainly make clear the operation center, definite the enterprises＇ logistics resource, clear the resource driver and then allocate it into the operational item, clear the cost driver and allocate the activity cost into logistics services items and at last calculate the overall cost of the products or services.