作业成本法应用于物流企业成本核算的探索

摘要

根据成本最新发展理论,对物流成本核算方法的运用提出了建议,即将作业成本法应用于物流企业的成本核算,并提出了作业成本法应用于物流企业成本核算应具备的基础条件与应注意的问题.%In this paper, according to the latest cost theory, we proposed the corresponding suggestions of the application of activity-based costing in the cost accounting of logistics enterprises and pointed out the fundamental conditions and issues worth attention in the process.