基于ABC的物流动态联盟成本核算方法的研究

Cost Accounting Method of Logistics Dynamic Confederation Based on Activity-Based Costing

针对物流动态联盟企业的成本核算若采用传统的成本核算方法,会造成该组织成本管理间接费用分配不合理、成本核算过程中费用消耗不明晰、成本管理粗放等问题,提出了物流动态联盟企业作业成本核算模型。通过对物流动态联盟所发生的费用进行分析,构造了以运输、仓储、和管理为主的作业成本核算模型。通过该模型的建立,有利于提高成本核算的准确性,为物流动态联盟成本核算提供方法支持。

In this paper, adopting traditional costing methods on logistics dynamic confederation can cause unreasonable distribution of indirect costs, unclear fee process in cost accounting process and low - quality management of costs. Operating costing model was proposed to solve these problems on logistics dynamic confederation enterprises. Through the analysis of incurred costs on logistics dynamic confederation, the activity - costing model which was mainly made of transport, storage, and management was constructed. Through the model, it increased the accuracy of cost accounting and provided tool for fine cost management in the logistics dynamic confederation.