| 作业成本法在间接物流成本核算中的应用 |
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| 引用本文： | 姜海燕,张宏伟.作业成本法在间接物流成本核算中的应用[J].物流科技,2009,32(5):13-15. |
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| 作者姓名： | 姜海燕 张宏伟 |
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| 作者单位： | 内蒙古财经学院,内蒙古,呼和浩特,010051 |
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| 摘 要： | 对于间接物流成本，传统以产量为基础的分配方法已不适应现代物流业的发展，而作业成本法采用多元化的分配基础，使间接物流成本的分配和计算更为准确。文章在介绍作业成本法基本原理的基础上，对应用作业成本法核算间接物流成本的可行性进行了分析，给出核算步骤，并通过举例阐明作业成本法的具体运用，为企业进行物流成本核算提供思路。
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| 关 键 词： | 作业成本法 间接物流成本 成本核算 |
The Application of Activity-based Cost in Indirect Logistics Cost |
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| JIANG Hai-yan,ZHANG Hong-wei.The Application of Activity-based Cost in Indirect Logistics Cost[J].Logistics Management,2009,32(5):13-15. |
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| Authors: | JIANG Hai-yan ZHANG Hong-wei |
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| Institution: | Inner Mongolia Finance and Economics College;Huhhot 010051;China |
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| Abstract: | For indirect logistics cost,traditional allocation method based on production is no longer suited to modern logistics de-velopment,and the activity-based costing is based on a wide range of distribution so that the allocation and calculation of indi-rect logistics cost is more accurate.This article introduces principles of activity-based costing and analyzes the feasibility of the application of activity-based costing,and is given steps of the accounts,and clarifys the specific use for activity-based costin... |
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| Keywords: | activity-based cost indirect logistics cost cost-accounting |
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