摘要
实施作业成本法是对传统物流企业成本核算方法的一次根本变革。笔者在界定物流企业的概念、成本核算和作业成本法内涵特点及应用优势基础上,研究设计了物流企业实施作业成本核算的确认资源费用、识别定义作业、确定成本动因系数等流程,提出了应注意的实施节点、软硬件建设等方面应考虑的问题。
Implementation activity-based costing is a fundamental change to traditional logistics enterprise cost accounting method. Based on defining the concept of logistics enterprises, cost accounting and the characteristics of the connotation of the homework cost method and its application advantages, The author studied and designed the logistics enterprise implemen-tation of homework cost accounting confirmation definition operation, resource costs, identify to identify the cost drivers coef-ficient such as process and put forward the implementation should pay attention to the implementation of the nodes, should consider the problem of software and hardware construction, etc.
出处
《科技创新与生产力》
2014年第3期47-49,共3页
Sci-tech Innovation and Productivity
关键词
物流企业
作业成本法
成本核算
logistics enterprise
activity-based costing
cost accounting
