作业成本法在物流企业成本管理中的应用——以A企业为例

Application of Activity-Based Costing in Administrative Cost of Physical Distribution Companies—Taking A Company as an Example

摘要: 物流成本过高以及缺乏物流成本管理方面的观念意识是制约我国快递业发展的重要瓶颈，而作业成本法被认为是一种能够有效解决此难题的成本计算方法。本文以A物流公司一定时期的财务数据为例，分析作业成本法在现代物流行业中的运用情况。并在此基础上提出快递企业在应用作业成本法过程中的改进建议，包括加强基础数据的收集和管理、合理选择成本动因、注重员工培训和沟通等措施，以提高作业成本法的应用成效。

Abstract: The high logistics cost and the lack of conceptual awareness of logistics cost management are important bottlenecks restricting the development of China’s express delivery industry, and the operation costing method is considered to be a cost calculation method that can effectively solve this problem. This paper takes the financial data of a certain period of logistics company A as an example to analyze the application of activity costing method in the modern logistics industry. On this basis, suggestions for improvement in the application of activity costing are put forward, including strengthening the collection and management of basic data, reasonably selecting cost drivers, and paying attention to staff training and communication, so as to improve the application effectiveness of activity costing.