作业成本法在企业物流成本计算中的应用研究

摘要

In this paper, we first introduced briefly the concept and characteristics of modern enterprise logistics management and the related cost accounting, then analyzed in detail the methodology of activity—based costing and finally studied both qualitatively and quantitatively the specific application of ABC in enterprise logistics cost accounting.%首先对现代企业物流管理以及成本计算的概念以及特点进行简单介绍,然后详细阐述了作业成本的方法论,采用定性与定量的方式对企业物流成本计算中作业成本的具体应用进行研究.