| 作业成本法在物流企业中的应用 |
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| 引用本文： | 庞彩辉. 作业成本法在物流企业中的应用[J]. 中国市场, 2008, 0(2): 42-43 |
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| 作者姓名： | 庞彩辉 |
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| 作者单位： | 洛阳理工学院 |
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| 摘 要： | 物流环境的变化引起了物流企业成本核算方法的改变,作业成本法(ABC)以作业为基础,采用多种动因对间接费用进行分配,为物流企业提供了一种先进的成本核算方法。本文结合物流企业的特点,介绍了作业成本法在企业成本核算中的具体应用。
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| 关 键 词： | 作业成本法 物流企业 成本核算 |
| 文章编号： | 1005-6432(2008)02-0042-02 |
Application of Activity-Based Costing in Logistics Enterprise |
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| Pang Caihui. Application of Activity-Based Costing in Logistics Enterprise[J]. China Market, 2008, 0(2): 42-43 |
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| Authors: | Pang Caihui |
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| Affiliation: | Pang Caihui(Luoyang Institute of Science , Technology) |
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| Abstract: | The changing logistics environment has lead to the change of cost accounting method in logistics enterprise. Based on activities,ABC method uses several cost drivers to distribute the indirect costs. ABC provides an advanced cost accounting method for logistics enterprise. Taking into account of the characteristics of logistics enterprise,this paper introduces the application procedure of ABC method in enterprise cost accounting. |
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| Keywords: | activity-based costing logistics enterprise cost accounting |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
