基于作业成本法的物流企业成本控制探讨

Discussion Based on Cost Control of Logistics Enterprise with Activity-Based Costing Method

目前,作业成本法已经成为最准确的成本核算方法之一。物流企业产生的时间很短,缺少经验。企业为了能够实现合理有效的成本控制,就必须熟练地掌握作业成本法。运用作业成本法,能够为企业内部管理者等信息使用者做出更加完善的决策提供帮助。

So far,the activity-based costing method has become one of the most accurate cost accounting method.Logistics enterprises appeared in recent years,and they didn＇t have sufficient experience.In order to achieve reasonable and effective cost control,enterprises should master the activity-based costing method skillfully.Taking advantage of activity-based cost method,the enterprise managers and other information users can make better decisions.