摘要
文中根据第三方物流企业成本特点和核算现状,结合作业成本法的原理,提出了基于作业成本的第三方物流成本核算方法,并通过实例说明具体实施程序,最后论述了作业成本法在物流企业成本管理中的应用。
Based on the characteristics of the third party logistics costing and the current situations of accounting by connecting the principle of activity-based costing, this paper proposes a cost accounting method for the third party logistics. And it also illustrates through examples the specific implementation procedure and discusses the application of activity-based costing in cost management of logistics enterprises.
出处
《物流工程与管理》
2009年第1期13-15,共3页
Logistics Engineering and Management
关键词
作业成本法
第三方物流
成本核算
activity-based costing
third party logistics
cost accounting
作者简介
周秋风（1982-），女，硕士，华北电力大学，会计理论与实务。
李静（1984-），女，硕士，山东大学，物流管理。
