基于作业成本核算的第三方物流企业管理升级

Upgrading of Third Party Logistics Enterprise Management Based on ABC

目前多数第三方物流企业在管理中普遍遇到了规模扩大后,成本管理不理想的问题。针对第三方物流企业面临的管理问题进行了分析,在此基础上提出了利用作业成本法对第三方物流企业实现动态成本管理的思路。结合企业应用实例,说明作业成本法可以很好的细化物流成本并为企业决策提供帮助。

In this paper we analyzed the problems faced in the management of third party logistics enterprises, on the basis of which we proposed to use the ABC method to realize dynamic cost management for the enterprises. Then in connection with an empirical case, we demonstrated that ABC could sufficiently segment logistics cost to facilitate the decision-making of the enterprises.