论作业成本法在制造业物流成本管理中的应用
随着科技的不断进步，企业之间的成本竞争更是趋于白热化。对制造性企业，物流成本在企业的综合成本中占有很大的比重，被称为“第三利润源”和“物流冰山”，在降低成本方面有很大的挖掘潜力和巨大的研究意义。但是在我国，物流成本的观念还比较淡薄，仍然用传统的成本计算方法，统一标准分配物流成本，很容易造成物流成本的扭曲，而作业成本法将企业物流过程进行细化，多标准分配成本，弥补了传统成本法的不足，并且按照动因分配成本更易于找出降低物流成本的方法，具备传统成本法所不及的优点。
本文首先通过介绍现行制造企业物流成本管理的现状，指出其不足之处，再将作业成本法与传统的成本法进行比较，凸显其优越性，进而分析作业成本法在制造业物流成本核算和管理上的可行性。最后通过一个案例介绍作业成本法在制造业物流成本核算和管理上的应用，得出本文的观点。在此也希望本人的观点能够引起管理者的重视，对企业降低物流成本起到一定的引导作用。
关键词：物流成本；传统成本法；作业成本法；成本管理
Applied Research on Activity-Based Costing in Manufacturing Industry Logistics costs Management
ABSTRACT
As technology advances, the cost of competition among enterprises is getting intense. For manufacturing companies, logistics costs accounts for a large proportion of the cost in the integrated enterprise, which is called "the third profit source" and "logistics iceberg", It is of potential and great significance to reduce the total costs. But in China, the logistics cost concept is still relatively weak, They still use traditional costing methods and unified distribution for logistics costs, it is likely to cause distortions of logistics costs. The activity-based-costing divides the process of the logistics more clear in enterprise, and makes up the deficiencies of the traditional cost with multi-standard distribution costs, and makes it a easier way to reduce logistics costs based on activities, it has the advantages that traditional costing doesn’t have.
This article first briefly introduce the existing situation in nowaday manufacturers of logistics costs management, and pointed out its inadequacies, to show its superiority, and then analies the feasibility of using activity-based-costing to manage the logistics costs in enterprise. Finally, a case describes the applications of using activity-based-costing on logistics in manufacturing cost accounting and management, and drawn my view from this paper. Here I also hope that my view can play a role on reducing the logistics from drawing the managers’ attentions.
Key words: Logistics costs; traditional costing; activity-based costing；cost management
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