低碳供应链环境下作业成本法在第三方物流企业中的应用

随着第三方物流企业日益重视供应链竞争，传统的成本核算方法不能准确客观的对供应链环境下的物流成本进行计算，更无法合理分配碳成本。本文运用作业成本法，基于整个供应链以真实成本核算为导向选取碳排放成本指标，将其作为独立模块纳入成本核算系统中，便于企业掌握准确真实的成本信息，进行成本控制，做出成本决策。

The Application of Activity -Based Costing in the Third-part Logistics Enterprises under the Environment of Low Carbon Supply Chain

Withthe third-part logistics enterprises paying more attention to the supply chain competition,the traditional cost accounting method can not accurately and objectively calculate on the logistics cost under the supply chain environment,but also can not reasonably allocate carbon costs.Guided by the real cost accounting,this paper uses activity-based costing method to select the cost of carbon emissions index based on the entire supply chain.As the independent module into the cost accounting system,it can facilitate the enterprise to grasp the accurate and real cost information,ccontrol the cost and make better cost decisions.