论文部分内容阅读
长期以来,物流成本核算一直是困扰物流管理者的一个难题,物流企业传统的成本核算方法一般只分摊直接运输成本,没有将其他相关费用按具体客户进行分摊,也就导致了无法对具体客户进行盈利性分析。针对此问题,本文将作业成本法引入到物流企业的成本核算中,以作业为基础,通过对作业成本的确认、计量来核算不同客户实际应分担的成本的方法,更客观的反映不同客户的真实成本,为公司决策提供有利的依据。并在此基础上,进一步提出了降低物流成本的切实有效的方法。
For a long time, logistics cost accounting has always been a problem for logistics managers. The traditional cost accounting methods of logistics enterprises generally only allocate direct transportation costs, and do not allocate other related costs according to specific customers, which leads to the failure of specific customers Profitability Analysis. In response to this problem, this paper introduces ABC into the cost accounting of logistics enterprises, and based on homework, calculates the actual cost that different customers should share through the confirmation and measurement of ABC, and more objectively reflects the different customers’ The real cost, for the company’s decision-making to provide a favorable basis. And on this basis, further proposed a practical way to reduce logistics costs.