• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文会议>International conference on transportation engineering >Third-Party Cold Chain Logistics Cost Accounting Based on Activity-Based Costing
【24h】

Third-Party Cold Chain Logistics Cost Accounting Based on Activity-Based Costing

机译：基于作业成本法的第三方冷链物流成本核算

获取原文
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Compared to the general logistics, the cold chain logistics is more expensive and the cost structure is more complex. It plays an important role in logistics. The importance of the logistic cost determines that it must be as accurate as possible, which requires higher requirements for accounting methods. In order to carry out cost accounting better, this paper uses activity-based costing and multistage mode, assembling the indirect cost into operations according to resource driver, forming the ABC library. The cost allocation rates are determined by the activity driver. The cost in the ABC library is assigned to various cold chain logistics service according to the cost allocation rates. In this way, we can obtain the cost object, which is the indirect cost of the third-party cold chain logistics services. Based on activity-based costing, this paper establishes a cost accounting model for the third-party cold chain logistics enterprises. Apply this model to one of the third-party cold chain logistics enterprises and analysis the cost accounting. Research results show that cost accounting based on activity-based costing is more accurate, truthful and objective compared to traditional cost accounting methods for indirect cost. The cost method is conducive to control cost effectively and to make better decisions for enterprises.
机译：与一般物流相比，冷链物流更昂贵，成本结构也更复杂。它在物流中起着重要的作用。物流成本的重要性决定了它必须尽可能准确，这对会计方法要求更高。为了更好地进行成本核算，本文采用基于活动的成本核算和多阶段模式，根据资源动因将间接成本组合到业务中，形成了ABC库。成本分配率由活动动因确定。根据成本分配率，将ABC库中的成本分配给各种冷链物流服务。这样，我们可以获得成本对象，即第三方冷链物流服务的间接成本。基于作业成本法，建立了第三方冷链物流企业的成本核算模型。将该模型应用于第三方冷链物流企业之一，并分析成本核算。研究结果表明，与传统的间接成本核算方法相比，基于活动成本核算的成本核算更加准确，真实和客观。成本法有利于有效控制成本，为企业做出更好的决策。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号