为了实现流通企业物流中心的精细化成本管理,在分析作业成本法原理的基础上,结合流通企业物流中心的业务流程及其生产成本构成特点,本文构建了物流中心作业成本通用模型,并对通用模型中资源池的建立、作业池模型设计、确认成本核算对象、成本动因模型设计四大主要环节的成本核算过程和方法进行了研究和阐述,最后通过实例说明了作业成本法的应用.%In order to realize fine cost accounting and management in logistic center of circulation enterprise, with the analysis of the basic principles of Activity-based Costing as well as the combination of the operation process of the logistic center and the characteristics of its cost structure, this paper constructs a general model for the activity-based costs of logistic center, in this model, we will study and elaborate the process and method of cost accounting which consists of four links of the establishment of resource pool, the designing of activity pool model, the confirmation of cost accounting object and the designing of cost driver model and finally exemplify the application of ABC.
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