作业成本法在第三方物流企业成本控制中的应用研究

Application of Activity Based Costing in Logistics Cost Control of the Third Party Logistics Enterprise

通过对第三方物流企业作业的分析,建立了适合第三方物流企业的作业成本法物流成本控制核算模型,并结合第三方物流企业的实际对模型进行验证。最后分别从作业角度和价值链角度对该企业运营提供成本优化策略。

Through the analysis of the third party logistics enterprise operation, set up the cost of operation law of logistics cost calculation model Combining with the actual of a third party logistics enterprise to verify the model. Finally, separately from the operation angle and the view of the value chain to provide cost optimization strategy of the enterprise operation.