作业成本法在物流企业成本控制中的应用探析
Application of Activity Based Costing in Cost Control of Logistics Enterprises

在全球化和互联网经济的推动下，物流行业在现代经济体系中的重要性愈发凸显。据相关调查发现，目前大多数物流企业仍依赖传统成本核算方法，然而这种方法难以满足企业对精细化成本控制的需求。作业成本法凭借精准的成本分配和全面的流程管理，展现出独特优势。本文通过探讨作业成本法在物流企业成本控制中的应用的实际意义，分析并提出具体的实施路径，以及作业成本法在物流企业实施的保障措施，以期为物流企业引入该方法提供借鉴，助力其优化成本管理。
With the globalization and the vigorous development of the Internet economy, the logistics industry plays an increasingly important role in the modern economic system. According to relevant investigations, most logistics enterprises are still using traditional cost accounting methods. However, this method is no longer sufficient to meet the needs of cost control in logistics enterprises. activity-based costing, with its accurate cost allocation and comprehensive process management, has shown unique advantages in cost control in logistics enterprises. This article explores the practical significance of the application of activity-based costing in cost control of logistics enterprises, analyzes and proposes specific implementation paths, and finally proposes guarantee measures for the implementation of activity-based costing in logistics enterprises, in order to provide some reference significance for introducing activity-based costing for cost control in logistics enterprises.