基于作业成本法的汽车零部件入厂物流研究

Study on Inbound Logistics of Auto Parts Based on Activity-based Costing

汽车零部件入厂物流是公认的最复杂、最具专业性的物流过程,由其所带来的物流成本不仅高而且计算也相当复杂。采用作业成本法——被认为是确定和控制物流费用最有前途的方法——来揭露零部件入厂物流成本冰山的真实面貌。首先根据作业成本法的原理分析汽车零部件入厂物流过程并建立作业中心,然后进一步分析其资源动因和作业动因,最终完成零部件入厂物流成本的核算。

The inbound logistics of auto parts is thought to be the most complicated and specialized logistics activity. And its logistics cost is not only very high but also vey complicated. This article is trying to reveal the real appearance of the cost of inbound logsitics of auto parts with ativity-based costing which is considered to be the most promised mothed of eaculating and controling the logistics cost. Firstly, this article analyzes the prosess of inbound logsitics of auto parts and sets up the center of opertation according to the principle of ABC. Secondly, it further analyzes its agent of resource and opertation. Finally, it finishes the eaculation of the cost of inbound logistics of auto parts.