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近年来中国现代物流业得到了较快发展但相较于国外现代物流企业,我国物流企业成本管理观念还比较淡薄,不能准确计算出不同物流服务产品的成本,对如何降低物流运作成本也缺乏研究,还是使用传统的成本计算方法,而传统成本计算方法不适合现代物流企业成本管理需要。因此研究出适合物流企业自身特点的成本管理方法已是必需。本文在研究作业成本法应用特性,分析物流企业成本构成特点及成本管理存在不足的基础上,对作业成本法在物流企业成本管理中应用的必要性与可行性进行了分析,并就作业成本法在物流企业中的具体应用思路进行了探讨。
In recent years, China’s modern logistics industry has developed rapidly. However, compared with foreign modern logistics enterprises, the concept of cost management in China’s logistics enterprises is still relatively weak. Therefore, the cost of different logistics service products can not be accurately calculated, and the research on how to reduce logistics operation costs is also lacking , Or use the traditional cost calculation method, and the traditional cost calculation method is not suitable for modern logistics enterprise cost management needs. Therefore, it is necessary to find a cost management method that suits the characteristics of logistics enterprises. Based on the study of the application characteristics of ABC and the analysis of the characteristics of cost structure and cost management, this paper analyzes the necessity and feasibility of applying ABC in the cost management of logistics enterprises, In the logistics enterprises in the specific application of ideas were discussed.