时间驱动作业成本法在农产品冷链物流企业中的应用

摘要

In this paper, in view of the two prominent problems in the current practice of calculating the cost of cold-chain logistics enterprises, we pointed out the advantage of the application of the time-driven ABC to agricultural produce cold-chain logistics enterprises, then analyzed the process of the application through an empirical example, and proved its validity.%针对现有的冷链物流企业在成本计算过程中面临的物流成本计算混乱且没有加入时间因素这两个突出问题，指出时间驱动的作业成本法在冷链物流企业中的应用优势，并通过实例分析了通过时间驱动的作业成本法在农产品冷链物流企业中的应用过程，证明了其有效性。