冷链物流作业成本核算方法初探

Preliminary Discussion on the Accounting Methods of Cold Chain Logistics Activity

随着中国国民收入的不断提高,冷链物流在我国得到了蓬勃发展,市场潜力巨大。通过对国内外冷链物流作业成本的管理现状、出现问题及造成问题的原因的分析,着重论述物流成本的构成与特点,总结物流成本管理、成本核算和物流绩效评价的规律,找出冷链物流的成本特性,探讨冷链物流运营成本核算及应用作业成本核算的方法和规律。

With the promotion of national income,cold-chain logistics in China has been booming and is of great potentialities.The competition in the market of cold-chain logistics is increasing.However,the cost control system of third party cold chain logistics has not fully developed yet and the cost accounting is irrational.This article describes status quo of the operating costs of domestic and international cold chain logistics management and related national standards.It analyzes problems arising from management of cost of current cold chain logistics and the reasons for these problems.It discusses the composition and characteristics of the logistics costs,summarizes research results of logistics cost management and puts forward the problems in current logistics cost accounting as well as logistics performance evaluation.Besides,it studies the characteristics of the cold chain logistics costs and discusses the applicability of the application of cold chain logistics operating costs.