作业成本法在物流成本计算中的应用（Application of activity based costing in logistics cost calculation）.docVIP

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作业成本法在物流成本计算中的应用（Application of activity based costing in logistics cost calculation）.doc

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作业成本法在物流成本计算中的应用（Application of activity based costing in logistics cost calculation）

作业成本法在物流成本计算中的应用（Application of activity based costing in logistics cost calculation） Application of activity based costing in logistics cost calculation Application of activity based costing in logistics cost calculation 2008-12-20 15:10:56 First, the comparative analysis of activity-based costing and traditional costing methods Activity based costing (ABC) is a brand new costing method. In the calculation of logistics cost, compared with the traditional full cost method and variable cost method, activity-based costing has the following characteristics: First, the allocation of indirect logistics costs is more reasonable. Compared with the traditional cost calculation method, distribution based costing (cost) change, it is no longer the number distribution of single reference, but the diversification of distribution base, and financial variables and non-financial variables as a whole, with particular emphasis on non-financial variables such as order processing times, transport distance, quality inspection times etc.. As a result, activity-based costing provides much more accurate cost information than traditional costing methods. Second, homework is the basic costing object of abc. The traditional cost calculation method of main goods to entities or logistics process and function as the cost object, and ABC to work as the most basic objects of cost calculation, other cost calculation object cost calculation through the cost allocation. It is because the activity-based costing method can provide the cost information of each operation, so it is possible for managers to carry out the operation management and improve the operation chain. Third, logistics activity-based costing is a broader, fully cost approach. The traditional total cost approach lists many cost items as interim costs, and does not allocate them for a one-time deduction in the current period of occurrence. In ABC, the field of marketing, storage, recycling and other costs as long as the specific produc