作业成本法在物流行业的应用——以顺丰物流为例摘要在物流业持续发展的现在，快递业逐渐变成当代物流的关键分支与构成部分时效性加快了物流周转的速度，同时也提高了资金的利用效率，为物流这个“第三利润源”提供源源不绝的动力。减少物流费用逐渐变成此行业管理的重要工作本文主要研究现代物流公司的特征，对此类公司成本核算问题进行分析，站在物流提供者层面分析作业成本法在此领域内的使用，使用此方式寻找精准的成本内容，分析怎样使用上述方式强化对物流公司的成本管理，表明物流公司可以使用作业成本法来发掘与统计现实物流费用，且为物流公司其余决策提供最佳方案。本文最先分析作业成本法主要知识和观点。进而，利用实例论述此管理方式在顺丰物流企业的成本核算过程，并与传统成本计算法进行了比较。同时，指出顺丰物流公司运用作业成本法应注意的一些问题。通过本文的研究以期为作业成本法在快递业的推广应用贡献一丝绵薄之力或起些借鉴作用。关键词：作业成本法;成本核算;物流企业；顺丰IStudy on Financial derivatives risk prevention ABSTRACTWith the rapid development of the logistics industry, express industry has become an important branch and part of modern logistics. The delivery of time to speed up the logistics turnover rate, but also improve the efficiency of capital use, provide motivation for logistics is the "third profit source". Reducing the cost of logistics has become the primary task of logistics management. According to the characteristics of modern logistics enterprises, study on the cost accounting of logistics enterprises, from the angle of logistics service provider on the application of ABC in logistics enterprises, accurate cost information provided by ABC method, study how to strengthen the cost management of logistics enterprises using activity-based cost management methods, points out that the logistics enterprise can use ABC method of mining and real calculation of logistics cost, and provide support for logistics and other decision-making method. This pa...
