基於作業成本法的物流成本控制研究
摘要：隨着市場競爭的加劇，企業逐漸認識到物流的利潤潛力及其在經營中的作用，並把物流成本稱爲企業的“第3利潤源泉”。物流成本控制對於降低企業成本，提高企業競爭力具有重大的意義。如何加強物流成本的控制和管理，是現代企業管理必須面對的重要問題。然而，我國物流成本管理至今沒有完整的體系，物流成本覈算所反映的物流費用只不過是冰山1角，大量在企業內部消耗的物流費用沒有得到揭示，成本浪費現象嚴重，直接影響了企業的'經濟效益.本文以作業成本法爲研究的視角，首先對物流成本控制的基本理論進行概述，然後分析了作業成本法在成本控制中的應用機理，最後探討了以作業成本法爲基礎的物流成本控制策略，包括事前控制、事中控制和事後控制，並對物流成本控制進行績效評價。
關鍵詞:成本;物流成本控制;作業成本法
Studies on the Cost Control of the Logistics Based on the Activity-based Costing
Abstract: With the aggravation of the market competition, enterprises realize the profit potentiality of the logistics and function in managing gradually, combine cost of a logistics called enterprise " The third profit sources ". Logistics cost control, for reducing entreprise cost, raising manufacturing company and competitiveness of product have great meanings. How to strengthen control and management of the cost of logistics, is the important problem which must be faced in modern business administration. However, there is no intact system so far in the cost management of logistics of our country, the logistics expenses reflected in cost accounting of the logistics are nothing but the iceberg corner, a large amount of logistics expenses consumed inside enterprises are not announced, the wasting phenomenon of the cost is serious, have influenced the economic benefits of enterprises directly. This text is based on law of cost of the homework, summarise a series of theories controlled to the cost of logistics at first , then analyse the application mechanism in the cost is controlled, probed into the cost control strategy of logistics taking law of cost of the homework as axis finally, including controlling in advance, controlling and controlling in the thing afterwards, and control performance appraisal to the cost of logistics.
Keywords:Cost;Cost control;Activity-based Costing (ABC)
