ABC作业成本法在物流企业成本核算中的应用  

Application of Activity Based Costing in Logistics Enterprise Cost Accounting

作　　者：史烽[1] 沈瑶婷 SHI Feng;SHEN Yao-ting(School of Business,Guilin University of Electronic Technology,Guilin 541004,China)

机构地区：[1]桂林电子科技大学商学院,桂林541004

出　　处：《价值工程》2016年第33期85-87,共3页Value Engineering

摘　　要：以物流企业为研究对象,并结合作业成本法对成本核算进行分析,详细地建立了基于ABC作业成本法的物流企业成本核算体系。从ABC作业成本法的基本概念、理论以及核算步骤出发,分析验证了ABC作业成本法在物流企业成本核算的合理性。并通过实例分析证明了ABC作业成本法在物流企业成本核算的优越性,为构建物流成本核算体系奠定了理论基础。Taking the logistics enterprise as the research object, and combined with the Activity Based Costing method to analyze the cost accounting, the logistics enterprise cost accounting system based on Activity Based Costing is established in detail. From the basic concept, theory and accounting steps of Activity Based Costing, the rationality of Activity Based Costing in logistics enterprise cost accounting is analyzed and verified. And through the analysis of examples, it proves the superiority of Activity Based Costing in logistics enterprise cost accounting, which lays a theoretical foundation for the construction of logistics cost accounting system.

关 键 词：ABC作业成本法 物流企业 成本核算 

分 类 号：F253.7[经济管理—国民经济]