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摘要:近几年来，物流企业逐渐发展。如何加强成本管理，以尽可能小的资金投入为客户提供尽可能好的服务已经成为现代物流企业必须面对的重要课题。然而，我国的物流企业仍沿用传统成本核算模式，对物流体系的成本计量与控制主要以数量为准绳，而忽视了物流体系各环节的具体运作过程，无法准确核算物流企业的成本。这就迫切要求我们寻求新的成本核算方法。作业成本法能有效地弥补传统成本核算模式的弊病，较好地实现物流成本计量管理的目的，有很强的应用价值。
本文采用定量与定性相结合的方法，通过阐述作业成本法、物流、物流企业的相关理论与应用原理，结合我国物流企业的发展现状与成本构成特性，比较作业成本法与传统成本法的优缺点，分析实施作业成本法的条件，阐明物流企业应用作业成本法进行成本核算的合理性，最后通过应用作业成本法及传统成本法分别核算徐州鑫泰物流有限公司这一典型实例的物流成本，探讨作业成本法在物流企业具体的应用思路。本文认为，作业成本法不仅能提供较准确的成本信息，而且以作业成本为基础，可将成本管理深入到作业层面，能够较好的适用于现代物流企业的成本控制与经营决策, 我国物流企业应积极予以推广，但仍需明确应用时的注意点及以后的研究方向，使得作业成本法更好适用于现代物流成本体系。
关键词：作业成本法；物流企业；传统成本核算
Abstract:In the resent years,logistics enterprises have been growing gradually.How to improve the cost management and provide the best service for the customers with as little as possible funding has become the most important subject for all of the logistics enterprises.However,the logistics enterprises still use traditional cost accouting model,which cost and control of logistics system is mainly based on number and fail to take the specific operation process of each link in logistics system into account.So it’s hard for them to calculate the cost of logistics enterprises accurately. This is urgent requirements for us to seek new cost accounting method. Activity Based Costing can effectively compensate for the disadvantages of traditional cost accounting model, to achieve the purpose of logistics cost accounting management,has a stong value in the application.
Methods of intergration of quantitative and quanlitative analysis are adopted in this paper.It starts from introducing the related theories and theoretical application of Activity Based Costing、Logistics、Logistics enterprises,and combines this with present situation of logistics enterprises’ development and cost structure characteristics.Morever,this paper also Compares the pros and cons of Activity Based Costing and traditional cost method, analyses the applicable conditions of Activity Based Costing and clarifies the rationality for Logistics enterprises to apply Activity Based Costing in cost accouting.Finally,it uses the typical examples of XuZhou XinTai logistics co., LTD. to illustrate the specific application of Activity Based Costing in logistics enterprises by applying Activity Based Costing and traditional cost accouting model to calculate respectively. This paper argues the fact that Activity Based Costing can provide a relatively accurate cost information,and it is based on operation,which can make the cost management deep into the operation level.All these make the fact that its better for modern logistics enterprise to apply Activity Based Costing to control cost and make operating decision. logistics enterprises in China should promoted it actively.However, we still need to realize the attention of application and future research direction to make Activity Based Costing more suitable for modern logistics system.
Keywords: Activity based costing Logistics enterprises traditional cost accounting
本文将在现有相关理论研究的基础上，从我国物流企业的实际出发，通过下面几个方面展开：第一章绪论，要介绍了本文的研究背景及意义、国内外研究现状、研究的内容、采用的方法、文章的基本框架等；第二章是相关理论介绍，包括作业成本法，物流及物流企业相关理论，重点在于阐述作业成本法的概念体系，应用性，核算步骤，物流企业的特征及成本分析；第三章是作业成本法在徐州鑫泰物流有限公司中的具体应用，是从徐州鑫泰物流有限公司的简介，成本核算现状及作业成本法的应用设计三个方面进行论述；第四章提出作业成本法在我国物流企业应用的局限性及建议，并启迪我国物流企业在成本管理中立足于企业的实际情况与运作特点，探讨适合本企业的成本核算与控制体系。