TDABC应用于农产品冷链配送中心作业成本核算  

TDABC Applied to the Operating Cost Accounting of Agricultural Products Cold Chain Distribution Center

作　　者：熊燕舞[1] 易海燕[1] 

机构地区：[1]西南交通大学,四川成都610031

出　　处：《物流工程与管理》2013年第3期124-125,共2页Logistics Engineering and Management

摘　　要：文中研究将时间驱动作业成本法运用于农产品冷链配送中心作业成本的核算。首先介绍了时间驱动作业成本法的优势;然后构建了农产品冷链配送中心总成本核算模型,并进行分析;最后,考虑农产品冷链特点构建相应的冷库能耗作业成本核算模型。In this paper,we studied the Time -driven Activity -based Costing using in the operating cost accounting of agricuhural products cold chain distribution center. Firstly,we introduced the advantage and applicability of TDABC. Secondly, we built the total cost accounting model of agricultural products cold chain distribution center. And we analyzed the model, providing a method and basis for different process cost accounting. Lastly, we built the corresponding operational cost accounting model considering the characteristics of agricultural products cold chain.

关 键 词：TDABC 成本核算 冷库能耗 

分 类 号：F252.3[经济管理—国民经济]