作业成本法在物流成本计算中的应用（The application of ABC in logistics cost calculation）.doc

作业成本法在物流成本计算中的应用（The application of ABC in logistics cost calculation） The application of ABC in logistics cost calculation The application of activity-based costing in logistics cost calculation 1. Comparative analysis of operation cost method and traditional cost calculation method ABC is a new cost calculation method. In the calculation of logistics cost, compared with the traditional total cost method and the variable cost method, the operation cost method mainly has the following characteristics: First, the distribution of indirect costs of logistics is more reasonable. Compared with the traditional cost calculation method, the distribution of the homework cost method based on qualitative change happened (cost drivers), it no longer USES the number of single allocation base, but adopt diversified allocation base, and of both financial and non-financial variables, especially emphasizes the non-financial variables such as order processing, transport distance, quality inspection times and so on. Therefore, the cost information provided by ABC is much more accurate than the traditional costing method. Second, homework is the basic cost calculation object of ABC. Traditional cost calculation method for the main item entity or logistics process and function as cost calculation object, and the operation cost method to homework for the most basic cost calculation object, other cost objects of cost calculation are calculated through the operation cost. It is due to the operation cost method that it can provide the cost information of the operation, so it can be possible to manage the operation and improve the operation chain. Third, the logistics operation cost method is the more extensive total cost method. The traditional total cost method costs a lot of cost items as a period of time and is not allocated in the event of a one-time deduction. Under the homework cost method, in areas such as marketing, storage, recycling costs as long as related to a specific product,