电子商务的发展带动了我国第三方物流的发展壮大，而物流企业当前成本核算不科学的问题已经阻碍了物流企业快速发展关，改进企业成本核算方法、提升管理水平是企业获得竞争优势，占据行业领先位置的关键。作业成本法是基于资源耗用的因果关系，根据作业活动耗用情况，将资源耗费分配到作业；再依照成本对象消耗作业的情况，把作业耗用的资源分配到成本核算对象的方法。本文以ST物流公司某分理处为研究对象，通过对作业成本法成本核算运用，阐明物流企业实行作业成本法的科学性和必要性，并提出一系列的保障作业成本法能有效实施的措施。
The development of e-commerce has
driven the development of China’s third-party logistics, and the unscientific cost accounting of logistics
enterprises has hindered the rapid development of logistics enterprises. Improving the cost accounting
method of enterprises and improving the management level is the key for
enterprises to gain a competitive advantage and occupy the leading position in
the industry. Activity-based costing (ABC) is based on the causal relationship
of resource consumption, which allocates resource consumption to activities
according to the consumption of activities. Then, according to the situation
that the cost object consumes the job, the resource consumed by the job
is allocated to the cost accounting object. Taking a branch of ST Logistics
Company as the research object, this paper expounds on the scientificity and
necessity of implementing activity-based costing in logistics enterprises
through the application of activity-based costing in cost accounting, and puts
forward a series of measures to ensure the effective implementation of
activity-based costing.
References
[1]
Kohler, E.L. (1970) Dictionary for Accountants. Prentice-Hall, Hoboken, New Jersey, 31-35.
[2]
Miller, W.A., Dreher, T.W. and Hall, T.C. (1985) Synthesis of Brome Mosaic virus Subgenomic RNA in vitro by Internal Initiation on (？)-Sense Genomic RNA. Nature, 313, 68-70.
[3]
Bromwich, W. (1999) Design Criteria for a Multimedia Training Course: The Military Service Special Initiative in Language Education (MISSILE). Clueb, Italian, 135-136.
[4]
Stapleton, D., Pati, S., Beach, E., et al. (2004) Activity-Based Costing for Logistics and Marketing. Business Process Management Journal, 10, 584-597.
