基于作业成本法的A公司物流成本优化研究

摘要

本文以A公司为例，从该企业物流成本管理的现状及其存在问题上入手，使用作业成本法核算该企业的真实、客观的成本构成。结合核算结果，寻求控制企业物流成本和优化企业物流管理的途径，最后为企业的物流成本优化的具体措施提出一些建议。%This paper takes A Company as the example, takes the present situation of logistics cost management of this enterprise and its problems as the beginning point to account the real and objective cost of this enterprise by activity-based costing. Combined with the accounting results, this paper seeks the methods of controlling the logistics cost and optimizing logistics management of the enterprise, and puts forward some suggestions for the specific measures of the logistics cost optimization for the enterprise.