论物流作业成本管理在企业中的实施

The Discuss on the Application of Logistics Activity-Based Costing Management in Enterprise

现代成本管理越来越深入到作业层次上进行作业计算与管理,作业成本管理系统往往被认为是最优核算系统,将其应用于企业物流活动中就形成了物流作业成本管理思想。它针对企业物流成本的特点,通过作业成本计算和作业成本控制,有效地弥补了传统的物流成本管理的缺陷,成为一种有效的物流成本管理方法。

More and more modern costing management is penetrated into activity level,utilizing information from Activity-Based Costing calculation and management.Activity-Based Costing Management（ABCM） is often considered as the best accounting system.When it is applied to the logistics activities of enterprises,logistics Activity-Based Costing Management is formed.It is focused on the characteristics of enterprise logistics cost to calculate logistics activity-based cost and controll logistics activity-based cost.ABCM can make up for the traditional shortcomings of the logistics cost management effectively,as a result,it is regarded as a effective logistics costing management method.