基于ABC法下的CCG公司物流成本核算研究摘要：许多生产型企业随着公司规模不断壮大，物流服务也越来越趋于多样化，但是其物流成本的核算并不规范，且多数使用传统的成本核算方法，这显然已经跟不上公司的快速发展。本文通过分析江苏共创人造草坪有限公司的物流核算现状，提出使用ABC法核算物流成本，分析了其可行性，并使用共创相关数据进行了验证，提高了物流成本核算结果的准确性，改进了控制物流成本的措施，以希对其他生产型企业有一定的借鉴作用。关键词：物流成本核算ABC法生产型企业1AccountingtheLogisticscostingofCo-CreationGrassCompanybasedonActivity-BasedCostingAbstract:Tomanymanufacturingenterprises,withthecontinuousdevelopmentoftheirscale,logisticsserviceisalsobecomingincreasinglydiverse.However,theirlogisticscostaccountingisn’taccordancewiththecriterion.Mostoftheenterprisesusetraditionalmethodsofcostaccounting,whichhasbeenobviouslyunabletomeettherequirementsofthecompaniesfortheinformationoflogisticscosttomakethemanagementdecisions.Inthisarticle,IwillanalysisthecurrentsituationoflogisticscostaccountingofCo-CreationGrassusingActivity-BasedCosting.ThroughActivity-BasedCosting,Iwillanalysisthepossibility.What’smore,throughverifyingthevalidityofspecificdataofCCG,itmaypromotetheaccuracyoftheresultsandincreasetheeffectivenessofthelogisticscostaccountingsothatothermanufacturingenterprisescandrawexperiencefromit.KeyWords:logisticscosting，Activity-BasedCosting，production-orientedenterprises2目录一、研究背景及意义............................................................................................................1（一）研究背景...................................................................................................................................1（二）研究意义..................................................................................................................................2二、物流成本核算研究综述..............................................................................................2（一）物流成本...................................................................................................................................2（二）物流成本核算..........................................................................................................................3（三）ABC法........................................................................................................................................4三、基于ABC法的CCG公司物流成本核算实证分析................................................6（一）江苏共创人造草坪有限公司简介......................................................................................6（二）ABC法.........................................................................................................................................7（三）利用ABC法核算共创物流成本的可行性.......................................................................10（四）基于ABC法的CCG公司物流成本核算分析..................................................................11四、基于ABC法的CCG公司物流成本优化对策........................................................19(一)传统成本法与ABC法核算结果对比分析........................................................................19(二)CCG公司物流成本优化对策................................................................................................20五、结束语......................................................
