作业成本法在物流成本核算中应用的可行性分析  

Feasibility Analysis of the Application to Activity-Based Costing in Logistics Cost Accounting

作　　者：廖文明[1] 桂学文[1] 

机构地区：[1]华中师范大学,湖北武汉430079

出　　处：《物流科技》2010年第12期40-42,共3页Logistics Sci-Tech

摘　　要：作业成本法作为一种成本核算方法,与传统方法相比具有很大优越性,已被广泛应用于制造业领域,在服务领域也开始涉足。鉴于我国物流成本核算的现状,对作业成本法在物流领域应用的问题进行了探讨,着重分析作业成本法在物流成本核算中应用的可行性,并提出一般的应用步骤。As a method of logistics cost,the Activity-Based Costing has great superiority compared with traditional methods,it has been widely applied to the manufacturing industry and also set foot in the service industry.In view of the present situation of logistics cost accounting in our country,the paper investigates the issue of the application to Activity-Based Costing in logistics practice,emphatically analyzes the feasibility of the application to Activity-Based Costing in logistics cost accounting,and general application steps are proposed.

关 键 词：作业成本法 物流成本 优越性 可行性 

分 类 号：F253.7[经济管理—国民经济]