关于企业物流作业成本法的研究

通过剖析我国物流成本计算和管理存在物流成本计算内容不全面,物流费用归集分配标准不相关,物流成本信息不准确,物流成本管理目的不明确等问题,指出企业计算和管理物流成本时必须充分考虑物流作业划分、物流成本动因选择、物流信息系统支持和物流作业改进等,表明作业成本法是进行现代物流成本计算和管理最有效的方法之一。

Research of enterprise logistics operation cost method

This article give a study of following problem in measuring and managing cost; not total in measure content, no relation about distribute atandards. not exact in logistics cost information and no definitude on logistics cost management purpose. The activity-based cost accounting and activity-based management are fit to logiatics activities. Activity-based cost method is the available method to measure and manage logistics cost. The enterprise should think much of the following aspects; logistics activity division, logistics cost driver choice, logistics information system, logistics activity betterment.