高阳县纺织产业物流成本核算优化模型研究

摘要

高阳县是我国传统的棉花产区，纺织产业是该县经济的重要组成部分。随着劳动力成本的增加，以及国内市场的竞争加剧，高阳县纺织产业的利润越来越低，为了改善这种状况，提出必须深化产品质量，有效控制产业成本，将物流作为实现高阳县纺织产业化经营的核心因素，对与纺织产业有关的物流活动成本以及它们之间的关系进行有效的平衡，最后采用作业成本法的核算模型对高阳纺织产业中的物流成本进行评估分析。%In this paper, in view of the problems of Gaoyang County, a traditional cotton growing region in China, we proposed that it must focus on product quality, effectively control industrial cost, make logistics the core factor in realizing the industrialized operation of the textile enterprises in Gaoyang and balance the cost of logistics activities related to the textile industry. Finally, we used the accounting model in activity-based costing to evaluate the logistics cost of the textile industry in Gaoyang.