基于作业成本法的物流成本控制研究

基于作业成本法的物流成本控制研究

摘要：随着市场竞争的加剧，企业逐渐认识到物流的利润潜力及其在经营中的作用，并把物流成本称为企业的“第3利润源泉”。物流成本控制对于降低企业成本，提高企业竞争力具有重大的意义。如何加强物流成本的控制和管理，是现代企业管理必须面对的重要问题。然而，我国物流成本管理至今没有完整的体系，物流成本核算所反映的物流费用只不过是冰山1角，大量在企业内部消耗的物流费用没有得到揭示，成本浪费现象严重，直接影响了企业的经济效益.本文以作业成本法为研究的视角，首先对物流成本控制的基本理论进行概述，然后分析了作业成本法在成本控制中的应用机理，最后探讨了以作业成本法为基础的物流成本控制策略，包括事前控制、事中控制和事后控制，并对物流成本控制进行绩效评价。

关键词:成本;物流成本控制;作业成本法

Studies on the Cost Control of the Logistics Based on the Activity-based Costing
 
Abstract: With the aggravation of the market competition, enterprises realize the profit potentiality of the logistics and function in managing gradually, combine cost of a logistics called enterprise " The third profit sources ". Logistics cost control, for reducing entreprise cost, raising manufacturing company and competitiveness of product have great meanings. How to strengthen control and management of the cost of logistics, is the important problem which must be faced in modern business administration. However, there is no intact system so far in the cost management of logistics of our country, the logistics expenses reflected in cost accounting of the logistics are nothing but the iceberg corner, a large amount of logistics expenses consumed inside enterprises are not announced, the wasting phenomenon of the cost is serious, have influenced the economic benefits of enterprises directly. This text is based on law of cost of the homework, summarise a series of theories controlled to the cost of logistics at first , then analyse the application mechanism in the cost is controlled, probed into the cost control strategy of logistics taking law of cost of the homework as axis finally, including controlling in advance, controlling and controlling in the thing afterwards, and control performance appraisal to the cost of logistics.

Keywords:Cost;Cost control;Activity-based Costing (ABC) 中国大学排名