论文部分内容阅读
针对目前物流成本管理相对落后的现状和企业物流成本核算中存在的缺陷,将成本管理会计范畴的作业成本法应用于企业物流成本核算中。在对作业成本法的基本理论模型深入研究的基础上,从物流成本性质的角度,提出了用于核算物流成本的通用成本形态核算模型,阐述了模型的特点和适用性,并推导出模型下物流成本的分配模型。模型全面合理地刻画了物流成本的划分,在物流成本核算领域有着很强的适用性,也为物流决策提供有效支持。
In view of the current logistics cost management is lagging behind the current situation and the enterprise logistics cost accounting flaw, the cost management accounting scope of the ABC method applied to the enterprise logistics cost accounting. On the basis of deep research on the basic theoretical model of ABC, from the point of view of the nature of logistics cost, a universal costing accounting model for logistics cost accounting is proposed, the characteristics and applicability of the model are expounded, and the model is derived Logistics cost allocation model. The model comprehensively and rationally depicts the division of logistics cost, has strong applicability in the field of logistics cost accounting, and also provides effective support for logistics decision-making.