基于时间驱动作业成本法的生物制药企业物流成本核算

摘要

在分析生物制药企业物流成本核算现状的基础上,总结了其物流成本核算存在的问题.利用时间驱动作业成本法进行生物制药企业物流成本核算建模,并总结具体的核算步骤.最后,通过实例验证了时间驱动作业成本法在生物制药企业物流成本核算上的有效性和可行性.%Through analyzing the current situation and the core elements of logistics cost accounting of pharmaceutical companies, this paper summarizes the problems of logistics cost accounting of biopharmaceutical companies.Then it conducts logistics cost accounting modeling by the time-driven activity cost method, and concludes accounting steps.Finally, it verifies the validity and feasibility of the proposed modeling scheme through an example.