作业成本法在回收物流成本研究中的应用

Application of ABC in Study on Cost of Recycling Logistics

首先阐述了回收物流成本的构成,现有回收物流成本计算存在的问题及作业成本法在回收物流成本研究中的优势,然后构建了基于作业成本法的回收物流成本计算模型,详述了计算过程,为企业进行回收物流成本控制提供借鉴。

In this paper we explained the composition of the cost of recycling logistics, the problem in its calculation and the advantage of activity-based cost in the study thereon. Then we established the model for the calculation of the cost of recycling logistics based on ABC and detailed the calculation process.