作业成本法在物流企业中的运用与案例研究

随着科技的发展，世界经济已经进入了全球化、信息化的时代，我国物流业也得到了迅猛的发展。而在发展的过程中现代物流企业也遇到了许多困难，特别是在加强成本管理方面，如何更有效的降低物流成本，增加企业的利润已经成为物流企业不得不面对的难题。在成本的计算问题上，因为物流企业的间接成本高，业务个性化强难以定价等问题，如果采用传统成本法的单一成本分配标准，已不能满足现代物流企业进行高水平成本核算和成本管理的要求。而作业成本法则不同，作为二十世纪90年代兴起的一种全新的企业管理成本计算方法，作业成本法在许多方面对传统成本法进行了改进，将成本管理的重心放到了作业层次，为现代物流企业进行成本核算、经营决策提供了更多更有价值的信息。
本文首先介绍了物作业成本法的概念及理论体系，其次在对物流企业核算现状进行分析，构建了物流企业作业成本核算模型，然后以作业成本法在ZH物流公司的应用，分析物流企业进行作业成本法的方法及步骤，比较作业成本法和传统成本法的核算结果，并且运用作业成本法对物流企业进行成本控制和作业改进。最后指出作业成本法的优势以及其对物流行业的必要性。
关键词：作业成本法；物流企业成本；成本管理；成本动因

Abstract
In recent years, along with the globalization, informatization economy accelerated, China's logistics industry has been rapid development. How to strengthen the cost management, reduce logistics cost, increase the profit of the enterprises have become the core content of enterprise management, is also an important problem in modern logistics enterprises have to face the. But because the logistics company has high indirect costs, logistics services and personalized pricing problem, a single standard cost allocation using the traditional cost method, has not been able to satisfy the modern logistics enterprises in the high level of cost accounting and cost management requirements. In twentieth Century 90's first applied in advanced manufacture enterprises in western a new enterprise management theory and method of cost accounting and activity-based costing, in many aspects of the traditional cost accounting to achieve the transformation, will be the focus of cost management into the operation level, provide valuable information for cost management, management decision-making for modern logistics enterprises.
This paper firstly introduces the concept and theoretical system of physical activity-based costing, secondly on the present situation of accounting of logistics enterprises is analyzed, built a cost accounting model of logistics enterprise, and then to the application of Activity-Based Costing in ZH logistics company, methods and steps of the analysis of logistics enterprises operating cost method, activity-based costing and accounting results comparison the traditional costing method and activity-based costing, cost control and improvement of operation of the logistics enterprise. Finally pointed out the advantages of activity-based costing of logistics industry and its necessity.
Key words: Activity Based Costing; The cost of logistics enterprises; Cost Control; Cost Drivers

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