作业成本法在农产品配送中心物流成本管理中的应用研究  

The Application of Activity-based Costing in the Logistics Cost Management of Agricultural Product Distribution Centers

作　　者：李方敏 LI Fang-min(Guangzhou Vocational and Technical University of Science and Technology,Guangzhou,Guangdong 510550)

机构地区：[1]广州科技职业技术大学,广东广州510550

出　　处：《供应链管理》2024年第10期85-96,共12页SUPPLY CHAIN MANAGEMENT

基　　金：广东省普通高校特色创新类项目“新时代乡村振兴战略背景下基于智能运快线的农村物流体系创新研究”(2024WTSCX094);2023年度广东省教育研究院民办教育研究基地项目“基于产教融合背景下民办职业本科物流专业实践教学研究”(2023JD19)。

摘　　要：农产品配送中心在物流成本管理中实施间接成本精准归集较为困难,影响了农产品物流“降本提质增效”的推进。为体现作业成本法在农产品物流成本管理中的价值,文章选取广州Z公司农产品配送中心具体农产品配送业务为研究对象,分别采用传统作业成本法和时间驱动作业成本法对其发生的成本进行核算与分析,最终得出时间驱动作业成本法核算归集的成本较传统作业成本法更具精准性的结论,同时说明作业成本法能解决广州Z公司农产品物流成本管理的问题。文章最后提出了企业在选择作业成本法进行成本管理时的思考策略。The accurate aggregation of indirect costs in logistics cost management of agricultural product distribution centers is challenging,affecting the progress of cost reduction and efficiency improvement in agricultural logistics.To demonstrate the value of activity-based costing(ABC)in agricultural logistics cost management,this study selected the specific agricultural product distribution operations of a certain Guangzhou Company Z as the object.We compared the traditional ABC method with the time-driven ABC method in cost accounting and analysis.The results indicated that the time-driven ABC method provides more accurate cost aggregation compared to the traditional ABC method,and it also demonstrated that ABC can address the issues in logistics cost management for Company Z.Finally,the strategic considerations for enterprises when choosing ABC for cost management are proposed.

关 键 词：农产品配送 物流成本 作业成本法 降本增效 

分 类 号：F252[经济管理—国民经济]