物畅其流，降本增效——探析作业成本法在德邦物流的应用
Smooth Logistics Services to Cut Costs and Improve Effectiveness—Probing into the Application of Activity-Based Costing in Deppon Logistics

DOI: 10.12677/FIA.2022.111003, PP. 14-24

Keywords: 作业成本法(ABC)，德邦物流，物畅其流，降本增效
Activity-Based Costing (ABC), Deppon Logistics, Things Flow Smoothly, Cost Reduction and Efficiency Increase

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Abstract:

随着世界经济快速发展和现代科技进步，物流行业作为国民经济发展的动脉和基础产业得以迅速发展。物流企业为了提升竞争力，实现降本增效，经营者们对物流企业成本管理愈发重视。作业成本法(ABC)是以作业作为中介，将间接成本进行科学的核算，准确地为企业提供了财务成本信息，为企业管理决策提供数据支持。本文以德邦物流有限公司(以下简称“德邦物流”)为例，通过ABC方法的运用，发现其有利于实现企业物畅其流，降本增效的经营目标。通过对德邦物流ABC运用的分析研究，对同行业企业进行成本管理提供借鉴经验。
With the rapid development of the world economy and the progress of modern science and techno- logy, the logistics industry, as the artery and basic industry of national economic development, has developed rapidly. In order to enhance the competitiveness of logistics enterprises and realize cost reduction and efficiency increase, operators pay more and more attention to the cost management of logistics enterprises. Activity-based costing (ABC) takes activity as an intermediary, scientifically calculates indirect costs, accurately provides financial cost information for enterprises, and provides data support for enterprise management decisions. Taking Deppon Logistics Co., Ltd. (hereinafter referred to as “Deppon Logistics”) as an example, through the application of ABC method, it is found that it is conducive to the business goal of smooth material flow, cost reduction and efficiency increase. Through the analysis and research on the application of Deppon logistics ABC, this paper provides reference experience for cost management of enterprises in the same industry.

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