基于作业成本法的企业物流成本控制研究

A Study on the Control of Logistic Cost in Enterprise by Means of Activity-Based Costing Method

作业成本法是以作业成本计算为基础,融合作业会计与作业管理集成管理方法。作业成本法有效的克服了传统成本计算方法对于间接费用分配不公而导致的会计信息失真的情况,从而为企业提供经营决策所需的真实、客观的财务信息。对物流系统来说,作业成本法既重要又实用,被认为是确定和控制物流费用最有前途的方法。本文主要是介绍作业成本法的基本情况、及其对企业物流成本控制方面相对于传统成本计算方法的巨大优势,力求使人们能够对企业的物流成本有一个较为完整的认识,希望能引起企业管理者对作业成本法的重视,改变我国目前企业物流系统中作业成本法的实施情况,实现企业的成本竞争优势。

Activity-Based Costing （shortened as ABC） Method is an integrated management approach that is based on the Activity-Bascd Costing, Activity-Based Accounting and Activity-Based Management. ABC overcomes the unfairness for indirect expense of traditional costing measure, which induces the distortion of accounting information. So it can bring the true impersonal financial information for decision-making in a company. To logistic system, Activity-Based Costing Method is important and practical, and is considered to be the most promising method to confirm and control logistic expenses. After the introduction of Activity-Based Costing, this paper discusses greatly the logistic cost-measuring and logistic cost control, and illustrates the enormous advantage of Activity-Based Costing Method against the traditional one in calculating enterprise＇s logistic cost. Based on that, the paper tries to make the readers have a comparatively intact understanding of the logistic cost in the enterprise, hoping that enterprise administrators can pay more attention to Activity- Based Costing Method so as to change its performance in logistic system in China, and to demonstrate the advantages in cost competition in the enterprise.