作业成本法在第三方物流企业成本核算中的应用

Application of Activity-Based Costing to the Third Party Logistics Enterprise Cost Accounting

作业成本法的理论和应用在企业成本核算工作中越来越得到重视,但在第三方物流企业中的具体应用还不够广泛和深入。文章首先简要介绍了作业成本法的理论,分析了当前第三方物流企业成本核算工作中的现状和存在的问题,在此基础上提出了第三方物流企业应用作业成本法开展成本核算的思路,并结合某企业实际开展了具体分析的过程、方法等的研究。文章对第三方物流企业开展成本核算工作有较好的参考和借鉴意义。

The theory and application of Activity-Based Costing in project cost accounting for enterprise is paid more and more attention,but in third party logistics enterprises the concrete application is not wide and deep enough.This paper briefly introduces the activity-based costing theory,analysis of the current third party logistics enterprises in cost accounting of the status quo and existing problems,puts forward the third party logistics enterprise operation cost method used to carry out the train of thought of cost accounting,and combined with a practical enterprise carried out a specific analysis of the process,method and so on.Article on the third party logistics enterprises cost accounting has a good reference.