作业成本法在我国物流企业成本管控中的应用研究

Research on the Application of ABC in Cost Control of Chinese Logistics Enterprises

信息技术的飞速发展使各行业的发展迈入了新的阶段。物流业的相关统计数据显示,在我国企业总成本中,物流企业的成本已占到了三分之一以上,可见物流企业庞大的成本还存在很大的可压缩空间。然而,仔细观察国内物流企业的成本核算情况可发现,传统的成本核算方法由于其粗放且滞后的特性已难以适应现代企业管理的需要了,企业急需更精准的成本核算模式为其保驾护航。文章以物流企业为研究对象,分析作业成本法应用于物流企业是否可行,并提出在应用过程中应该注意的关键点和应用思路,使物流企业能够在各个阶段成本核算的过程中充分引用这种更加科学的核算办法,提高物流企业的盈利能力和市场份额,进而促进物流企业更好地进行成本管控。

The rapid development of information technology has brought various industries into a new development stage.The relevant statistical data of the logistics industry shows that in the total cost of Chinese enterprises,the cost of logistics enterprises has accounted for more than one-third,so the huge cost of logistics enterprises still exists a great deal of compressible space.However,after careful observation of the cost accounting situation of domestic logistics enterprises,it is found that the traditional cost accounting method has been difficult to adapt to the needs of modern enterprise management due to its extensive and lagging characteristics,and there is an urgent need for more accurate cost accounting models to protect enterprises.The paper takes logistics enterprises as the research object,analyzes whether the application of activity-based costing(ABC)in logistics enterprises is feasible,and puts forward the key points and application ideas that should be paid attention to in the application process,so as to fully use this more scientific accounting method in the cost accounting process of logistics enterprises at various stages,and improve the profitability and market share of logistics enterprises,and then promote logistics enterprises to better control the cost.