物流企业应用作业成本法的模型与层面  

Model and Aspects of Applying Activity Based Costing in Logistics Enterprise

作　　者：黄由衡[1] 周凌云[2] 韩霜[1] 

机构地区：[1]中南大学交通运输工程学院,长沙410075 [2]淮阴工学院交通工程系,淮安223001

出　　处：《武汉理工大学学报（交通科学与工程版）》2007年第3期498-501,共4页Journal of Wuhan University of Technology（Transportation Science & Engineering）

摘　　要：按照作业成本法的基本原理,推导出物流企业实施作业成本法的具体流程,以及基于作业的以物流服务项目为成本对象的成本计算模型,再以实际案例说明其过程,并论述了作业成本法在支持物流企业的客户管理、定价决策、业务流程再造和成本控制等方面的作用.According to the basic principle of applying ABC in logistics enterprise, the concrete process of implementing ABC and the mathematical model of calculating cost are deduced. And this model subjects to logistics service project and bases on activity. Moreover, the applying process is explained by a case, and ABC＇s function in supporting logistics company＇s customer management, pricing decision, business process reengineering and cost control are elaborated.

关 键 词：物流企业 成本 作业成本法 模型 

分 类 号：F270[经济管理—企业管理]