基于作业成本法的物流成本分析与控制研究

ABC-based Logistics Cost Analysis and Control

以作业成本法为基础,设计和建立一整套的物流成本控制体系,是对企业物流成本进行有效管理的确实可行的途径。联系实际重点探讨了企业建立物流成本预算、核算制度后,如何界定企业物流成本的分析内容,选择适合企业进行物流成本分析和控制的方法。

On the basis of activity-based costing, the paper works out a complete set of logistics cost control system which proves to be a feasible path for effective enterprise logsitics cost management. Then it puts emphasis on how to define the analytical content of enterprise logistics cost after setting up the enterprise logistics cost budget and audit system and how to select the method of analysis and control that is suitable for the enterprises.