作业成本法在物流企业中的适用性研究分析

Research on Application of Activity-Based Cost in Logistics Enterprises

从物流企业运用作业成本法的背景分析入手 ,从必要性和可行性两个方面论证了作业成本法比较适合物流企业的成本控制与管理。物流企业运用作业成本法进行成本控制与管理尚处于探索阶段 ,因此 ,其可行性尚待进一步的研究和探讨。

Because logistics enterprises is theorectically based on the concept of supply chain ,activity chain and value chain, its cost component's specificity and applying environment happen to hold the same view. The paper analyzes the background under which logistics enterprises use ABC method, demonstrates ABC method and apply it to manage the cost incurred in logistics enterprises from the necessity and feasibility. Logistics enterprises applying ABC method to manage the cost incurred is still in the research stage , so its feasibility needs further research and discussion.