摘要:作業(yè)成本法是以作業(yè)為中心，通過對(duì)作業(yè)成本動(dòng)因的確認(rèn)和計(jì)量，進(jìn)而以作業(yè)量為基礎(chǔ)將資源耗費(fèi) (間接費(fèi)用)分配到成本對(duì)象上，如把質(zhì)量檢驗(yàn)、機(jī)器維修和顧客服務(wù)等作業(yè)費(fèi)用分配到產(chǎn)品成本中。作業(yè)成本法不是以成本論成本，而是把著眼點(diǎn)放在成本發(fā)生的前因后果上。

　　　自改革開放以來，我國(guó)的經(jīng)濟(jì)得到了快速的發(fā)展，同時(shí)也迎來了各種挑戰(zhàn)。物流業(yè)作為國(guó)民經(jīng)濟(jì)中的一個(gè)新興的服務(wù)部門，當(dāng)然也不例外。在各種機(jī)遇與挑戰(zhàn)中，物流業(yè)已經(jīng)成長(zhǎng)成為國(guó)家經(jīng)濟(jì)的重要支柱產(chǎn)業(yè)之一。而隨著物流業(yè)的快速發(fā)展，傳統(tǒng)的成本核算已不能滿足日益增長(zhǎng)的物流業(yè)管理的需求。本文將從各個(gè)方面搜集資料及相關(guān)信息，針對(duì)物流企業(yè)成本管理中存在的問題，結(jié)合物流企業(yè)的特點(diǎn)，對(duì)作業(yè)成本法在物流企業(yè)中的應(yīng)用進(jìn)行探討。

關(guān)鍵詞: 作業(yè)成本法；物流成本；物流企業(yè)

Abstract:Activity-Based Costing is to work as the center, based on the activity cost drivers of the confirmation and measurement, and then to the amount of work will be based on the resource costs ( overhead) assigned to the cost objects, such as quality inspection, machine repair and customer service and other operating costs assigned to the cost of the product. Cost of operation law is not based on the cost, but the focus on cost in the antecedents and consequences.

　　　Since reforming and opening, our country economy got rapid development, but also ushered in the various challenges. The logistics industry as the national economy in an emerging service sector, is certainly no exception. In all kinds of opportunities and challenges, the logistics industry has become one of important pillar industries of national economy. With the rapid development of the logistics industry, the traditional cost accounting has been unable to meet the growing demand for logistics management. This paper from the aspects to collect information and related information, for logistics enterprise cost management problems, combined with the characteristics of logistics enterprise, on Activity-Based Costing in logistics enterprise this paper discusses the application of.

Key Words：Activity-Based Costing；Logistics Cost；Logistics enterprise

　　隨著現(xiàn)代社會(huì)經(jīng)濟(jì)的快速發(fā)展和企業(yè)生產(chǎn)經(jīng)營(yíng)理念的轉(zhuǎn)變，越來越多的企業(yè)都把他們的非核心業(yè)務(wù)外包給具有專業(yè)服務(wù)功能的能滿足企業(yè)需求的物流企業(yè)。物流正是適應(yīng)這種環(huán)境及需求所出現(xiàn)的一種物流形態(tài)，是物流專業(yè)化、產(chǎn)業(yè)化的結(jié)果。而隨著我國(guó)加入WTO，世界經(jīng)濟(jì)一體化進(jìn)程的加快和科學(xué)技術(shù)的快速發(fā)展，物流企業(yè)作為國(guó)民經(jīng)濟(jì)的一個(gè)新興的產(chǎn)業(yè)部門，將在我國(guó)的經(jīng)濟(jì)增長(zhǎng)中占據(jù)重要位子。目前，物流管理已經(jīng)成為國(guó)家、區(qū)域、城市及企業(yè)提高市場(chǎng)競(jìng)爭(zhēng)能力和提升核心競(jìng)爭(zhēng)力的重要手段。同時(shí)全球經(jīng)濟(jì)環(huán)境的日益增長(zhǎng)，也使得企業(yè)間的競(jìng)爭(zhēng)趨向國(guó)際化和白熱化，成本控制越來越受到企業(yè)的關(guān)注，誰能有效控制成本，就能在這激烈的競(jìng)爭(zhēng)中取得勝利。成本管理的成功與否是至關(guān)重要的。

　　　作業(yè)成本法的基本思想早在二十世紀(jì)30年代末就形成了，起初只是應(yīng)用在制造業(yè)，后來慢慢的被更多的銀行、電信、電力、政府機(jī)構(gòu)，醫(yī)院等服務(wù)行業(yè)所接受。但從服務(wù)行業(yè)間接成本占較大比例的成本構(gòu)成特點(diǎn)來看，服務(wù)業(yè)更適合應(yīng)用作業(yè)成本法。作業(yè)成本法在物流企業(yè)應(yīng)用應(yīng)備受關(guān)注。