摘要
伴随着全球经济一体化的快速发展，我国的市场化程度越来越高，企业间
的竞争也日趋激烈，由此形成了市场竞争的新格局。为了使企业在如此纷争的
市场中立于不败之地，作为“第三利润源”的物流便引起了企业和社会的极大
兴趣，尤其是进入21世纪以来，我国的现代物流产业取得了较快发展，物流产 业已成为我国最重要的支柱产业和新的国民经济增长点。因此，如何削减物流
成本便成为理论界和实务界有待解决的重大课题。
面对减少物流成本的重要现实意义，我国企业积极引入国外先进的物流管
理经验和管理技术，组织专门的物流管理人员来研究如何降低物流成本，以便
加强物流管理。但是，目前我国物流产业仍存在着管理不规范、成本核算薄弱、
制度不健全等系列问题，许多物流企业仍采用传统成本核算方法。一方面，传 统成本核算方法固有的局限性已不能满足现代物流企业成本管理的需求，其计 算出来的成本信息严重失真，不能为企业经营管理决策提供客观真实的依据； 另一方面，国民经济大发展和企业发展的需要对物流产业提出了更高的要求， 物流产业自身竞争加强，利润空间受到一定压缩，这些问题的存在都有赖于物
流成本管理。
为了寻求和探索适合物流企业自身发展的成本核算方法，本文以现代物流
学、会计学、财务管理学以及统计学等学科知识为指导，通过采用定性分析与 定量分析、比较分析与综合分析、理论研究与案例研究相结合的研究方法。在 总结了关于国内外在物流成本管理核算研究现状的基础上，通过结合物流企业 的特点及作业成本法基本原理，从作业成本法对物流企业管理的必要性和可行
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性方面进行了论证，并通过对物流企业成本核算存在的问题及对作业成本法和
传统成本计算方法进行比较得出作业成本法的优越性，在此基础上构建了物流
企业成本核算模式，结合案例详尽介绍了作业成本法应于物流企业程序和方法， 并针对我国物流企业有效利用作业成本法提出相关的对策与建议。
【关键词】作业成本法
物流企业成本管理4
物流成本核算
Abstract
With the development of global economic integration, China is becoming more and more
market-oriented, competition between enterprises is becoming increasingly fierce market
competition, thus forming a new pattern. In order to enable enterprises to market in such disputes in
an invincible position, as \ third profit source\ of the logistics has aroused great interest in the
business and society, especially in the 21st century, China's modern logistics industry has made
rapid development, the logistics industry has become the most important pillar of our industry and new economic growth point. Therefore, how to reduce logistics costs will become a major issue to be resolved in the theoretical and practical filed.
Facing the great practical significance of reduc ing logistics cost, our enterprises have the light
of the advanced foreign management experience and technology in logistics, organizing the
specialized logistics management personnel to study and reduce logistics costs. However, currently
there still exists several issues in the logistics industry in China, just like managemengt is not
standardized, cost accounting is weak, the system is not perfect, many logistics companies are still using traditional cost accounting method. On the one hand, the inherent limitations of the traditional
cost accounting method can not meet the logistics needs of enterprise cost management, the cost
information calculated from a serious distortion, not for business management decision-making
based on objective truth; on the other hand, the national economy development and business
development has put forward higher requirements to the logistics industry, the logistics industry to
enhance their own competitiveness, profit margins are subject to certain compression, these
problems will depend on the logistics cost management.
In order to seek and explore the logistics cost accounting method for their own development, this paper uses the logistics, accounting, financial management, statistics and other academic
knowledge as a guide, through the use of qualitative analysis and quantitative analysis, comparative
analysis and comprehensive analysis, theory and case study research methods. At the conclusion on
the domestic and international logistics cost management accounting research in the current
situation, based on the combination of characteristics of enterprises and activity-based costing
basical principles, from the operating cost of logistics management necessity and feasibility were
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