基于作业成本法的企业物流成本管理研究

Research on Logistics Cost Management of Enterprises Based on Activity-based Costing

在竞争日趋激烈的市场环境下,如何实现利润最大化是企业一直关注的问题。在服务水平和直接成本很难再进一步降低的条件下,间接成本的缩减成为企业管理者关注的焦点。由于物流自动化的普及、越来越多的先进技术应用到物流领域,致使企业的物流成本在间接成本中占比越来越重,因此如何对物流中的间接成本管理成为企业成本管理的关键。文章首先分析了我国企业物流成本管理的现状及存在的问题;其次,对作业成本法引入企业物流成本管理进行可行性分析;最后,对作业成本法在企业物流成本管理的操作化应用提出相关建议。

In the increasingly competitive market environment, how to maximize profits is always concerned by enterprises.Under the condition that service level and direct cost can hardly be further reduced, indirect cost reduction has become the focus of enterprise managers. Due to the popularization of logistics automation, more and more advanced technologies are applied to logistics field, which makes the logistics cost of enterprises more and more important in indirect cost. There- fore, how to manage indirect cost in logistics becomes the key of enterprise cost management. This paper first analyzes the cmTent situation and existing problems of logistics cost man- agement in Chinese enterprises, and secondly, introduces lo- gistics cost management into activity-based costing. Finally, the paper puts forward some suggestions on the operational application of activity-based costing in logistics cost management.