基于ABC成本法的安徽惠多利农资有限公司物流成本核算研究摘要近几年,“”三农一词开始备受关注，农业的发展在这个信息化的时代也得到前所未有的发展，农资作为农业发展的核心之一，迎来越来越多的机遇与挑战，对于农资企业而言，物流能力已成为企业核心竞争的重要一部分。本文以安徽惠多利农资有限公司作为研究对象，对惠多利农资有限公司的现状分析，通过实地的考察，分析公司往年的数据，发现其物流成本核算存在的问题，运用作业成本法对其物流成本重新进行核算，得到更加精确的物流成本信息，从而提出有针对性的物流成本管理建议，具体安排如下。首先，本文简单介绍了国内外关于物流成本核算方法的相关理论研究，阐述了物流成本核算的意义，在了解惠多利当前在物流成本核算内容的基础上，对安徽惠多利公司的背景进行了介绍。其次，分析安徽惠多利有限公司的物流现状，对其物流成本核算的现状进行分析，并指出其成本核算存在的问题。最后，针对这些问题，以作业成本法对其物流成本进行重新核算，并根据惠多利公司的具体情况，提出其物流成本核算问题的应对方法。【关键词】物流成本；成本核算；作业成本法Agriculturallogisticscostcontrolresearch--TakingAnhuiHuiduoliagriculturallimitedasanexampleAbstractInrecentyears,the"threerural"begantoconcern,inthiseraofinformationofthedevelopmentofagriculturehasbeenhithertounknowndevelopment,agriculturalmeansofproductionasoneofthecoreofagriculturaldevelopment,opportunitiesandchallengesinmoreandmore,fortheagriculturalenterprises,logisticscapabilityhasbecomeanimportantpartofenterprisecorecompetition.ThispapertakesAnhuiagriculturallimitedHuiduoliastheresearchobject,throughtheanalysisonthecurrentstatusofHuiduoliinthelogisticscostcontrolmethods,pointsouttheproblemsintheapplicationofABCinputforwardsomeimprovementmethods,specificarrangementsareasfollows.Firstly,thispaperintroducesthedomesticandforeignrelatedresearchonagriculturallogisticscostcontrol,andsoon,expoundsthesignificanceofagriculturallogisticscostcontrol,intheunderstandingofHuiduoli'scurrentbasedonlogisticscostcontrolmethodsonthecontentofAnhuiHuiduoli'sbackgroundareintroduced.Secondly,analysisofthestatusquoofAnhuiHuiduoliLogisticsCo.Ltd.,thestatusofthelogisticscostcontrolmethodsareanalyzed,andpointsouttheexistingproblems.Finally,aimingattheseproblems,thelogisticscostcontrol,ABCtheory,combinedwiththeactualsituationofVictoriacompany,putforwardtheeffectivecountermeasuresofVictoriahighlogisticscosts.[Keywords]LogisticsCost;CostAccounting;Activities-BasedCostMethod目录一、绪论..................................................................................................................................................1（一）研究背景、目的与意义.......................................................................................................1（二）国内外研究综述.................................................................................................................2二、安徽惠多利有限公司现状...............................................................................................................3（一）公司简介..............................................................................................................................3（二）现状分析..............................................................................................................................3三、关于公司物流成本核算存在的问题...............................................................................................4（一）传统的物流成本核算方式.........................
