基于时间驱动作业成本法的生物制药企业物流成本核算  

Logistics Cost Accounting of Biopharmaceutical Company Based on Time-driven Activity Cost Method

作　　者：郭亚楠[1] 赵伟宇 Guo Yanan;Zhao Weiyu(School of Life Science,Zhengzhou University,Zhengzhou 450001,China;School of Management Engineering,Zhengzhou University,Zhengzhou 450001,China)

机构地区：[1]郑州大学生命科学院,郑州450001 [2]郑州大学管理工程学院,郑州450001

出　　处：《技术经济》2018年第11期110-115,共6页Journal of Technology Economics

基　　金：NSFC-河南联合基金(U1604187)

摘　　要：在分析生物制药企业物流成本核算现状的基础上,总结了其物流成本核算存在的问题。利用时间驱动作业成本法进行生物制药企业物流成本核算建模,并总结具体的核算步骤。最后,通过实例验证了时间驱动作业成本法在生物制药企业物流成本核算上的有效性和可行性。Through analyzing the current situation and the core elements of logistics cost accounting of pharmaceutical companies,this paper summarizes the problems of logistics cost accounting of biopharmaceutical companies.Then it conducts logistics cost accounting modeling by the time-driven activity cost method,and concludes accounting steps.Finally,it verifies the validity and feasibility of the proposed modeling scheme through an example.

关 键 词：物流成本 时间驱动作业成本法 生物制药企业 

分 类 号：F252.8[经济管理—国民经济] F762