基于作业成本法的物流成本核算模型及其应用研究

通过对物流成本构成的系统分析,提出了基于作业成本法的物流成本核算模型,结合中国石油长庆石油勘探局物资采购与供应管理的实际需要,通过分析建立资源费用库、作业成本库和成本动因评估与分摊等过程,对物流的作业(活动)成本进行了核算,并进一步提出了管理费用分摊模型,为石油勘探企业的物流成本管理提供了依据.

ABC-Based Logistic Cost Calculation Model and Its Application

Through systematically analyzing the composes of logistic cost,the paper proposed an ABC-based logistic cost calculation model,which could better evaluate cost's reasons of each active and distribute the total cost to every active by constructing resource cost database and active cost database.Taking the Material & Equipment Department of Changqing Petroleum as an example,the paper calculated the cost of each active and distributed the total cost to each kind of material using the above model by means of th...