摘要:隨著科學(xué)技術(shù)的進(jìn)步和全球經(jīng)濟(jì)的迅速發(fā)展，物流產(chǎn)業(yè)成為國民經(jīng)濟(jì)中新興的一種服務(wù)產(chǎn)業(yè)，在世界范圍內(nèi)飛速發(fā)展。如何加強(qiáng)物流企業(yè)的成本管理，成為物流企業(yè)必須面對(duì)的問題。物流企業(yè)存在間接成本高，強(qiáng)調(diào)個(gè)性化服務(wù)以及定價(jià)難等問題，而傳統(tǒng)的成本核算方法不能正確的說明不同的產(chǎn)品生產(chǎn)中所發(fā)生的不同的費(fèi)用對(duì)服務(wù)產(chǎn)品的影響，這種方法已經(jīng)無法滿足當(dāng)今物流企業(yè)高水平成本核算和成本管理的要求。準(zhǔn)確核算和有效控制物流企業(yè)成本成為物流企業(yè)提高管理水平、贏得市場競爭優(yōu)勢的關(guān)鍵，因此有必要去尋找有效的物流企業(yè)成本控制方法。

　　　本文首先介紹了作業(yè)成本法的概念及其理論體系，其次以中鐵鐵龍集裝箱物流股份有限公司為研究對(duì)象，在企業(yè)核算現(xiàn)狀的基礎(chǔ)上，借助作業(yè)成本法分析公司成本管理體系存在的問題及各項(xiàng)的改進(jìn)措施，以保證能為企業(yè)提供準(zhǔn)確的成本信息，從而能夠達(dá)到降低物流成本、增加利潤的目標(biāo)，使企業(yè)能夠健康有序發(fā)展。

關(guān)鍵詞 作業(yè)成本法；物流企業(yè)；成本管理

Abstract:With the advancement of science and technology and the rapid development of global economy, the logistic industry has become a service economy in the emerging industry, the rapid development in the world. How to strengthen the logistics cost management, a logistics enterprises must face. Indirect costs of logistics enterprises have high emphasis on personal service, and pricing difficulties and other problems, while the traditional cost accounting methods can not correctly explain the different products that occur in different cost impact on service offerings, this method has been unable to meet today's high-level logistics cost accounting and cost management requirements. Accurate accounting and cost-effective control of logistics enterprises to become the logistics enterprises to improve management, has won a key competitive advantage in the market, it is necessary to find an effective logistics cost control methods.

　　　The paper fist introduces the concept of activity-based costing and its theoretical system, followed by China Railway Tie long Container Logistics as the research object, the status quo in the enterprise on the basis of accounting, with the activity-based costing analysis firm cost management system and its problems term improvement measures to ensure that the enterprise can provide accurate cost information, which can achieve lower logistics costs and increase profit goals, enabling enterprises to healthy and orderly development.

Keywords   Activity-Based Cost   Logistics Enterprise   Cost Management