外文中英文翻译作业成本法在物流企业中的应用.doc

外文翻译--作业成本法在物流企业中的应用 The activity-based costing method in logistics enterprise applicationWith the vigorous development of Chinese economy, the logistics has been industry has been developed rapidly, and gradually become an important industry With the rapid development of the logistics industry, the traditional cost accounting can not satisfy the need of logistics enterprise management, outstanding performance in indirect cost allocation is not reasonable,do not provide accurate comprehensive cost of information making cost accounting and lose its objectivity and decision-making correlation. This paper will focus on logistics enterprise cost the problems existing in the management, combining the characteristics of logistics enterprises, the activity-based costing method in logistics enterprises in the application are discussed The activity-based costing method viewpoint in the 1940s had produced, but in the 1980s to get the theory identity and business attention, has its particular economic background. The rise of the activity-based costing method based on the following two main reasons:1 the total cost in product indirect expenses increasing proportion of;2 the diversity of products. According to the logistics enterprise operating indirect expenses in operating costs and high proportion of logistics enterprise personalized requirement hint characteristic, should consider using the activity-based costing method. Definition of the activity-based costingIn literature there are several definitions of ABC. The definition here shows the ABC philosophy [Hicks,1992] briefly and clearly:“Activity-based costing is a cost accounting concept based on the premise that products require an organization to perform activities and that those activities require an organization to incur cost.In activity-based costing, system are designed so that any costs that cannot be attributed directly to a product,flow into the activities that make them necessary.The