在一个铁路物资供应企业内部,其物资供应物流成本占其成本总额的30%左右。传统会计核算方法只注重核算供应物资的采购成本,没有完全地揭示出供应物流成本。本文在铁路物资供应物流成本的核算中引入作业成本法,力图准确地核算出供应物流成本,为铁路物资供应成本的管理提供定量分析依据。 In a railway material supply company, its material supply logistics costs account for about 30% of its total cost. Traditional accounting methods only focus on accounting for the procurement costs of supplies, did not fully reveal the supply logistics costs. In this paper, the ABC method is introduced in the accounting of the logistics cost of railway material supply, trying hard to calculate the supply logistics cost accurately and provide the quantitative analysis basis for the management of the railway material supply cost.