基于作业成本法的第三方物流企业成本控制研究

Study on Activity-Based Costing in Third Party Logistics Enterprise Cost Control

基于作业成本法的成本控制方法通过作业为中心,核算具体作业的成本,从而优化作业过程,是一种比较好的适用于第三方物流企业实际的成本控制方法。文中通过分析第三方物流企业应用作业成本的可行性入手,以系统论、控制论、信息论为理论指导,提出了基于作业成本法的第三方物流企业成本控制系统,并探讨应用过程中可能存在的问题,提出实施作业成本法成本控制的策略。

Costing based on cost control method by operating as the center, accounting for specific operation cost, thereby optimizing operation process, is a relatively good applicable to third party logistics enterprises cost control method. This article through the analysis of the third party logistics enterprise application ABC feasibility proceed with, to the system theory, control theory, information theory, is proposed based on the activity-based costing method in the third party logistics enterprise cost control system, and probe into the application of potential problems in the process, put forward the implementation of activity-based cost control strategy.