作业成本法在物流成本核算中的运用（Application of activity based costing in logistics cost accounting）.docVIP

作业成本法在物流成本核算中的运用（Application of activity based costing in logistics cost accounting） Application of activity based costing in logistics cost accounting Application of activity based costing in logistics cost accounting 2008-12-20 15:15:54 Abstract: This paper expounds the problems existing in the enterprise logistics cost accounting, systematically expounds the feasibility and advantages of using activity-based costing, and finally establishes the activity-based costing model of logistics cost. Key words: logistics cost accounting method activity-based costing Although the concept of modern logistics management has been introduced into China for more than 20 years, but there is no doubt that our estimates, the logistics cost analysis and research, whether total or enterprise actual expenditure, or industry level, basically at the stage of watching. Therefore, in order to reduce the logistics cost reasonably, the analysis and management of logistics cost must be carried out carefully, and the premise of logistics cost analysis and management is to correctly calculate the logistics cost. First, the enterprise logistics cost accounting problems Enterprises do not understand the crux of the logistics costs of the enterprise is the calculation of logistics costs. Cost accounting in the traditional enterprise, to correctly grasp the logistics cost is difficult, easy to calculate just some external transportation fees and other expenses dispersed in manufacturing cost and general administrative expenses and selling expenses project. The so-called traditional method of enterprise logistics cost accounting refers to: 1. enterprise logistics system cost measurement mainly based on quantity based costing system, and did not consider the logistics system of the specific process of operation. The logistics cost accounting method has the following deficiencies: (1) can not provide the accurate information of logistics cost accounting and workload, to get accurate logistics cost f