作业成本法视角下的DB物流公司成本管理研究

Study on Cost Management of DB Logistics Company from the Perspective of Activity-Based Costing

物流公司在成本管理工作上提高管理质量能够有效的降低成本,提高物流效率。由于物流公司在产品生产与流通的全过程都有参与,所以,其成本的应用较为广泛,成本管理工作中成本核算较为困难,有一定复杂性,传统的成本核算方法已经难以适用于当前物流公司的成本管理工作。以作业成本法进行物流公司的成本管理能够在物流公司成本信息上反映得更加客观与准确,提高物流工程成本核算质量与效率,为成本管理提供有力保障[1]。

Logistics companies can effectively reduce costs and improve logistics efficiency by improving management quality in cost management. Because logistics companies are involved in the whole process of production and circulation of products,their cost is widely used. Cost accounting in cost management is difficult and complex. Traditional cost accounting methods have been difficult to apply to the current cost management of logistics companies. The cost management of logistics company based on activity-based costing method can reflect the cost information of logistics company more objectively and accurately,improve the quality and efficiency of cost accounting of logistics engineering,and provide a strong guarantee for cost management.