通过对作业成本法原理和应用方法进行分析,结合仓储企业的实际业务流程,从仓储作业分类、作业中心的建立及作业成本的分摊等方面,阐述了作业成本法在仓储企业成本管理中的应用,将作业成本法应用于仓储企业进行成本核算,能够较全面地捕获成本信息,不易遗漏。 By analyzing the principles and application methods of ABC, combined with the actual business processes of warehousing enterprises, this paper expounds the application of ABC in the cost management of warehousing enterprises from the aspects of storage job classification, operation center establishment and operation cost allocation , The ABC method applied to warehousing enterprises for cost accounting, can more comprehensively capture the cost of information, not easily missed.