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目 录

摘 要……………………………………………………………………………I Abstract…………………………………………………………………………. ..II 前 言………………………………………………………………………… ..III 第一章 作业成本法概述…………………………………………………………1

1.1 作业成本法的产生及发展………………………………………...........1 1.2 作业成本法的含义与内容……………………………………………...1 1.3 作业成本法的特征……………………………………………………...2 1.4 作业成本法的优越性…………………………………………………...3 第二章 作业成本法在物流企业中的适用性分析……………………………....5

2.1 物流企业成本的特征……………………………………………….…. 5 2.2 作业成本法在物流企业应用中的适用性分析…………………….…..6 第三章 物流企业应用作业成本法的核算步骤……………………………….....8 第四章 作业成本法在物流企业应用中应注意的问题及其对策…………….....9

4.1正确识别和合理划分物流作业………………………………………….9 4.2 合理选择物流成本动因…………………………………………………9 4.3 作业成本法应在企业逐步展开…………………………………………9 4.4 作业成本法应用需要物流信息系统的支持……………………………10 4.5 成本效益原则……………………………………………………………10 4.6 理清物流成本性态………………………………………………………11 结 论………………………………………………………………………….......12 参考文献（References）………………………………………………………….13 致 谢……………………………………………………………………………...14

作业成本法在物流企业中的应用分析

摘 要

企业传统的物流成本核算方法中，企业对物流系统的成本测量主要是以数量为基准，并没有考虑物流系统各环节的具体运作过程，要以此正确把握物流成本非常困难。这种物流成本核算方法在计算企业物流成本过程中存在缺陷。传统的成本核算已不适应现代物流业的发展，因此，人们不断寻求适应物流行业特点的更好的成本核算方法。作业成本法与传统成本核算方法相比具有优越性、物流运作方式与作业成本法的思想有相似性，因此在物流企业中更适合采用作业成本法。

因为作业成本法能够为物流企业提供相对准确的成本信息，使管理人员有效的进行成本控制、作业成本法可以改进物流企业的预算控制、作业成本法可以改进业绩的评阶、有利于物流企业的管理层做出生产、销售决策。

关键词: 物流成本 作业成本法 物流作业成本

I

The activity-based costing method in the analysis of

application of logistics enterprise

Abstract

Traditional cost accounting methods of logistics enterprises, enterprises of logistics system costs as a benchmark measurement of the number mainly, and did not consider the specific aspects of the logistics system operation process in order to correctly grasp the logistics costs are very difficult. The logistics cost accounting methods in the calculation of the cost of the process of logistics deficiencies. Traditional cost accounting is not suited to the development of modern logistics industry, therefore, people are constantly seeking to better adapt to the characteristics of the logistics industry, cost accounting methods. Operating cost compared with traditional cost accounting has advantages, logistics, operation of the ideological and operational cost are similar, so the logistics are more suitable for costing.

Because the operating cost method can provide relatively accurate logistics cost information, enabling managers to carry out effective cost control,logistics operations can be improved budgetary control, activity-based costing improve the performance evaluation stage, is conducive to the management of logistics enterprises make the production and sales decisions.

Keywords: logistics cost activity-based costing activity-based costing of logistics

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