基于作业成本法的农产品冷链物流成本核算

Agricultural Products Cold Chain Logistics Cost Accounting Based on ABC

近年来,冷链物流的发展引起各界学者的广泛关注,我国对冷链物流成本核算的研究很少,对于冷链物流的研究多偏向于技术、设备、工艺等方面。文中将对农产品冷链物流的成本核算进行研究。以作业成本法为核算基础,通过对作业成本法的分析、研究,进一步建立针对农产品冷链物流成本核算的数学模型。为了方便模型的建立,文中将农产品冷链物流的成本划分为直接成本和间接成本两部分,并分别建立核算模型,最后再合并直接成本和间接成本即可得到农产品冷链物流成本核算的数学模型。为了检验此核算模型的可行性,文中还引入案例,并运用此模型对案例中的数据进行了分析、计算,最后成功计算出了合理的数学结果。

Recently, scholars has been paying more attentions tothe rapid development of cold chain logistics,however, the research of cold chain logistics islimited to the area of technology, equipment andtechnology etc., based on activity cost accounting theory, this paper tries toestablish an mathematical models for agricultural products cold chain logistics cost accounting. the total cost of agricultural products cold chain logistics is divided into two parts-direct and indirect costs in this paper in order, to facilitate model establishment, then, the accounting models for both of them is established accordingly, finally, direct and indirect costs are combinedto obtainmathematical model for agricultural cold chain logistics cost accounting.Moreover, this paper introduces an empirical case study to test the feasibility of the model, analyzing and calculatingthe data from the case study, finally an reasonable mathematical results are obtained.