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摘 要
物流产业是当今社会无法缺少的产业，在国际上被喻为促进经济发展的“加速器”。我国的物流企业正处于起步与发展阶段，资金相对短缺，企业实力也相对薄弱，尤其是在现有的物流作业中，成本始终居高不下。要想在市场竞争中取得优势地位和长远发展，物流企业就必须建立适合自身发展特点的成本管理体系，控制成本支出，提高经济效益。
本文采用理论研究结合实证分析的研究方法，对作业成本法在SF物流公司的应用进行研究。首先对我国物流企业成本管理的现状进行分析，通过比较作业成本法和传统成本核算方法在控制物流服务成本上的优劣势，将作业成本法确定为物流成本控制的工具；然后根据作业成本法的基本原理，建立物流成本控制的一般模型；最后，通过一个具体的案例验证作业成本法在物流成本控制中的有效性。在加强第三方物流企业成本管理上的价值，这对于我国物流企业成本管理水平的改善与提高具有一定的参考价值和借鉴意义。
关键词：作业成本法 物流成本 作业中心
Abstract
Logistics industry is in today's society cannot lack of industry, internationally known as "accelerator" to promote the development of economy. Logistics enterprises in our country is at the start and development stage, the relative shortage of funds, enterprise strength is relatively weak, especially in the current logistics operation, cost is always high. When we want to get advantage in the market competition status and the long-term development, logistics enterprises must establish cost management system suited to the characteristics of the own development, control costs, improve the economic benefit.
Based on the theoretical research combined with empirical analysis research methods, application of homework cost method in logistics company SF for research. First analyzes the present situation of our logistics enterprise cost management, through comparing the homework cost method and traditional cost accounting method on the control logistics cost, the advantages and disadvantages to homework cost method for logistics cost control tools;
Then according to the basic principle of homework cost method, to establish the general model of the logistics cost control; Finally, through a specific case to verify effectiveness of homework cost method in the logistics cost control. In strengthening the value of the third party logistics enterprise cost management, this for our country logistics enterprise cost management level to improve and has a certain reference value and reference significance.
Key Words: activity-based costing , cost driver , activity based management
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