基于作业成本法的成本分析在干线物流企业中的应用

The Application of the Cost Analysis Based on the Activitybased Costing in Main Line Logistics Companies

我国物流行业竞争激烈,成本非常高、利润非常少。特别对于干线物流企业,参与人力多,业务数据量大,如何从纷繁复杂的各种业务作业中精确分析成本,从而提高物流企业成本控制和管理水平,是这些物流企业普遍碰到的难题。本文主要研究作业成本法在这些干线物流企业的成本分析应用,构建通用的成本分析模型用于指导物流企业加强成本控制并提高成本管理水平,从而最终提高物流企业的市场竞争力。

There are fierce competitions now in logistics industry in China. Most logistics companies have high cost but low profit, especially the main line logistics companies. Usually in these logistics companies, there are great many employees at work to deal with thousands of orders everyday. In order to improve cost analysis and cost management in main line logistics companies, how to analyze the cost precisely from complex and large business data become a great difficulty. This article mainly focuses on how to use the Activity-Based Costing to analyze the cost in main line logistics companies. This article builds a common model in costing analysis to guide these companies to improve cost management and eventually to raise company competition ability.