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在激烈的全球经济竞争环境下,运用有效的管理措施和成本控制水平称为调整管理模式的有效途径。本文主要阐述了ABC成本控制法的计算思想和方法,并结合物流企业成本核算,从企业运行过程研究,如何进行资源成本归类消耗,根据计算出的成本动因分配率和产品或服务所消耗的作业动因种类、数量可计算出该产品或服务的物流作业成本,更好的优化价值链,逐步给出有效的可行实施方案。
In the fierce global economic competition, the use of effective management measures and cost control is called an effective way to adjust the management mode. This paper mainly elaborates ABC calculation method and method of cost control, combined with the cost accounting of logistics enterprises, how to carry out resource cost classification consumption from the study of enterprise operation process, according to the calculated cost driver allocation rate and product or service consumed The type and quantity of motivation for work can calculate the logistics cost of the product or service, optimize the value chain better and give an effective and feasible implementation plan step by step.