电商物流企业JD的成本核算——基于作业成本法视角
Cost Accounting of JD in E-Commerce Logistics Enterprise—From the Perspective of Activity-Based Costing

随着全世界经济与网络时代的高速发展，电商物流这种新兴行业也繁荣起来。但我国大部分的物流企业采用的仍然是传统的成本核算法，这种方法会传递不实的成本信息、影响管理决策，让企业失去对成本的管理控制。而新兴的作业成本法则没有这些缺点和不足，能够给企业提供更加真实准确的成本信息。基于以上背景，本文将充分利用前人已有的研究成果，以JD为案例，综合对比物流企业内成本核算的现状，建立作业成本法核算框架，探究作业成本法实际应用于物流企业的过程和可能带来的经济效益，最后针对其实施的过程提出改进建议，希望能达到优化JD作业成本管理方法的目标，同时也能为作业成本法在物流成本核算的应用方面提供科学的理论依据。
With the rapid development of the world economy and the Internet era, the emerging industry of e-commerce logistics has also prospered. However, most of the logistics enterprises in our country still adopt the traditional cost accounting method, which will transmit false cost information, affect management decisions, and let enterprises lose the cost management control. The new activity-based costing method does not have these shortcomings and deficiencies, and can provide more real and accurate cost information for enterprises. Based on the above background, this paper will make full use of previous research achievements, take JD as a case, comprehensively compare the current situation of cost accounting in logistics enterprises, establish the accounting framework of activity-based costing, explore the actual application process of activity-based costing in logistics enterprises and the possible economic benefits, and finally put forward improvement suggestions for its implementation process. It is hoped that it can achieve the goal of optimizing JD activity-based costing management method and provide scientific theoretical basis for the application of activity-based costing in logistics cost accounting.