企业逆向物流成本核算模型研究

Study on Cost Accounting Model for Enterprise Reverse Logistics

对逆向物流作业流程及其成本构成进行了分析,并基于作业成本法,从产品的收集、检测分类、再加工、材料再生、产品拆卸、包装物和载运品回收、废弃物处理等作业流程出发,对收集、检测分类、再加工、材料再生、产品拆卸、废弃物处理6个环节涉及的成本进行核算,从而得出企业整个逆向物流的成本核算模型。

Analyzed the procedure and cost of reverse logistics.By cost analysis method based on operation,it builds relevant cost accounting models for reverst logistics： returned goods,detect classification,redistribution,reprocessing,material recycle,product disassembly,reclaim of package and carrier,waste disposal,which came to the enterprise logistics of the adverse costing model.