物流作业成本核算模型研究

摘要

通过对物流中心作业流程的标准化设计,基于作业成本法的思想,运用表格工具进行各项作业的成本参数设置,从而建立起物流作业成本核算模型.%Through designing the standard logistics center activity process and using the method of activity-based costing, the paper employs diagram and table drawing softwares to the setting of the cost parameters of various logistics activities which are then used to formulate the cost accounting model of logistics activities.