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1、Jonathan Berk.Operating managementD.Peoples Education Press,2006:112.作业成本法在物流企业中的应用摘 要随着经济的蓬勃发展，中国的物流业得到了快速发展，逐渐成为一个占有重要地位的行业。随着物流业的快速发展，传统的成本核算已经不能满足物流企业管理的需要，突出表现在间接费用分配不合理，不能提供准确全面的成本信息，从而使成本核算失去其客观性和决策相关性。本文将针对物流企业成本管理中存在的问题，结合物流企业的特点，对作业成本法在物流企业中的应用进行探讨。关键词: 物流;成本; 作业成本法作业成本法在物流企业中的应用作业成本法的观点在2
2、0世纪40年代就已经产生，但到了20世纪80年代才得到理论界的认同和实业界的重视，有其特定的经济背景。作业成本法的兴起主要基于以下两个方面的原因：间接费用在产品总成本中所占比例越来越大；多样化产品生产。根据物流企业营运间接费用在营运成本中所占比例高以及物流企业的个性化服务要求高的特点，应当考虑采用作业成本法。一下面对作业成本法在物流企业应用的适用性进行分析。1.营运间接费用比例高。间接费用比例高的企业采用单一的分配标准进行间接费用的分配，往往造成产品成本计算结果失真。作业成本法正是针对这种情况而提出的。物流企业在提供服务的过程中，涉及的间接费用额远远高于直接材料、直接人工的成本额。在这种情况下
3、，作业成本法可以提供较传统成本核算方法更为准确的成本信息。这也是许多西方物流企业采用作业成本法的最初动因。2.物流企业的个性化服务要求高。物流企业提供的是无形的服务，每个客户所要求的服务都是不一样的。作业成本法在产品（服务）品种多，工艺多变，经常调整生产作业的情况下尤为适用。对于物流企业，应用作业成本法，不仅可以按客户、按地区或按运输路线进行成本计算，提供详细的成本信息，满足个性化服务管理的要求；而且可以辅助服务定价与客户盈利性分析等。3.物流服务过程的可分解性。物流服务过程虽然复杂，但都可以分解为一系列单独的活动（作业），比如可以把仓储分解为装卸、搬运、验收、加工、补货等，这为物流企业应用作
4、业成本法提供了基础。4.优化企业价值链。物流企业应用作业成本法，不仅可以提供准确详细的成本数据，而且可以利用作业成本计算提供的成本数据对物流的各个环节进行作业分析，通过业务流程再造，消除不增值作业，改进增值作业，优化企业价值链。5.提高企业管理水平。物流企业应用作业成本法，不仅能够准确地掌握物流服务的成本，进而辅助产品定价、客户盈利性分析等，而且可以加强对各部门的考核与业绩评价，分析企业资源的利用情况，优化企业资源配置。因此，作业成本法的应用，将为物流企业的管理与决策提供科学依据，提高物流企业的管理水平。二，物流企业应用作业成本法的步骤长期以来，在物流企业的实际运作中，物流成本核算与成本分析一
5、直是困扰物流管理者的一个难题。传统的成本核算不能提供准确、详细的成本信息，不能满足企业管理与决策的需要。以作业为基础的作业成本法是核算和控制物流成本最有效的方法。物流企业应用作业成本法的步骤如下：1.明确导入作业成本法的目的及成本计算对象。在运用作业成本法计算成本之前，首先要明确导入的目的，确定成本计算对象，是要掌握按客户、按区域或按路线计算的物流成本，还是要掌握按服务类别计算的物流成本。2.调查物流企业布局，分析业务流程。作业成本法的导入方案与物流企业布局以及业务流程有着紧密的联系，通过调查分析，可以优化物流业务流程，为确定作业动因及作业成本中心奠定基础，为设计作业成本实施方案做好准备工作。
6、3.界定物流系统中的作业。从接到客户的货物，到将货物送到目的地，需要经过多个公司的多个部门，包括接货、打包、运输、解包、送货等多个环节，每个环节包括一项或多项作业。为了便于归集作业成本，必须对每个环节的作业进行界定。作业界定是应用作业成本法的关键环节，作业数量过多会增加成本核算的工作量，作业数量过少会影响成本核算的准确性。因此，作业数量的多少及作业范围的大小应根据企业管理的需要进行界定。4.确认物流系统中涉及的资源。这些资源包括能直接归集到客户或服务（成本计算对象）的直接资源（直接费用），如包装材料、直接人工等；还包括大部分的间接材料、间接人工、资产折旧、水电费等间接资源（间接费用）。这些间接
7、资源是不同成本对象共用的资源，需先归集或分配到作业，然后再根据作业动因分配到成本计算对象。5.确认资源动因，并将资源分配到作业。对于作业耗用的资源，有的属于作业的直接费用，可以直接计入作业成本；有的属于作业的间接费用，需要按资源动因分配到作业成本。以订单处理作业为例，订单处理作业可能消耗的资源有人工费、电费、文印费、电话费、折旧费等。对于专门负责订单处理的工作人员的工资及其福利费等可以直接归入订单处理作业；对于电费则按用电量来分摊。6.确认作业动因，将作业成本分配到客户或服务（成本计算对象）。作业动因反映了客户或服务消耗作业的逻辑关系，根据作业动因将作业成本库中的成本分配到客户或服务。如配送过
8、程中的订单处理作业，其作业动因主要为订单数量；而仓储、拣货等作业的成本则由出箱数量决定；配送作业发生的成本由运输距离及运输重量（货运周转量）决定。7.计算客户或服务（成本计算对象）的总成本。由作业成本库分配到产品或服务的间接费用，加上直接追溯的直接人工和直接材料费用，就可以得到客户或服务的总成本。结 论准确计算企业物流成本本身没有更多的意义，运用成本信息帮助企业的管理者决策才是核算的本质所在。通过了解、分析、控制物流成本，不断完善物流作业，提高物流作业效率。目前物流成本管理还只是停留在成本核算方面，成本控制缺乏力度，作业成本法作为一种先进的思想方法在物流成本管理中应该得到重视。作业成本法可以通
9、过分析物流作业动因，了解引起物流成本的因素，从而有目的、有重点地抓住关键的物流要素，有效地控制物流成本；并且可以通过分析作业成本的归属，了解该作业的效率，进而改善作业，清除不增殖作业。物流成本已经成为企业应对市场竞争和维护客户关系的重要的战略决策资源，对物流成本的研究就是为了掌控这一战略资源，利用作业成本法核算物流成本是降低物流总成本，增强企业竞争优势的有效途径。 附：The activity-based costing method in logistics enterprise applicationAbstractWith the vigorous development of Chin
10、ese economy, the logistics industry has been developed rapidly, and gradually become an important industry. With the rapid development of the logistics industry, the traditional cost accounting can not satisfy the need of logistics enterprise management, outstanding performance in indirect cost allo
11、cation is not reasonable, do not provide accurate comprehensive cost of information, making cost accounting and lose its objectivity and decision-making correlation. This paper will focus on logistics enterprise cost the problems existing in the management, combining the characteristics of logistics
12、 enterprises, the activity-based costing method in logistics enterprises in the application are discussed.Keywords: logistics ; cost ; Activity-based costing The activity-based costing method in logistics enterprise application The activity-based costing method viewpoint in the 1940s had produced, b
13、ut in the 1980s to get the theory identity and business attention, has its particular economic background. The rise of the activity-based costing method based on the following two main reasons: (1) the total cost in product indirect expenses increasing proportion of; (2) the diversity of products. A
14、ccording to the logistics enterprise operating indirect expenses in operating costs and high proportion of logistics enterprise personalized service requirement high characteristic, should consider using the activity-based costing method. 一Meet the activity-based costing method in logistics enterpri
15、se application applicability for analysis. 1. Indirect cost ratio is high operating. Indirect charge a high proportion of enterprise USES a single standard of distribution for indirect cost allocation, often caused the product cost calculation results distortion. The activity-based costing method is
16、 proposed in view of this situation. Logistics enterprise in the service process, involving the indirect expenses directly forehead far higher than the cost of material, the direct labor forehead. In this case, the activity-based costing method can provide more traditional cost accounting methods mo
17、re accurate cost data. This also is many western logistics enterprises to adopt the initial motive of activity-based costing. 2. Logistics enterprise personalized service requirement is high. Logistics enterprises provide is invisible service, every customer required services are not the same. The a
18、ctivity-based costing method in product (service) in many varieties and craft and changeful, often adjust production operation of particularly applicable. For logistics enterprise, application of activity-based costing, can not only by area or according to customer, according to transport routes cos
19、t calculation, the cost of providing detailed information, satisfy personalized service management requirements; and can assist service pricing and customer profitability analysis, etc.3. Logistics service process can decompose sex. Logistics service process although complex, but can be decomposed i
20、nto a series of individual activities (), such as the homework can be decomposed into loading and unloading, and storage handling, acceptance, processing and replenishment, and so on, this is logistics enterprise application provides the basis for the activity-based costing method.4. Optimizing ente
21、rprise value chain. Logistics enterprise application activity-based costing, can not only provide accurate detailed cost data, and can use the homework cost calculation of logistics cost data provide every link of practice, through analysis of the business process reengineering, remove the value-add
22、ed homework assignments, optimization, improve the appreciation of enterprises value chain.5. Improve the management level of the enterprise. Logistics enterprise application activity-based costing, can not only accurately grasp the cost of logistics services, and auxiliary products pricing, custome
23、r profitability analysis etc, and can strengthen of the various departments of the performance evaluation, the assessment and analysis of the utilization of the enterprise resources optimizing enterprise resource allocation. Therefore, the activity-based costing method for the application of logisti
24、cs enterprise, will provide the scientific basis for decision-making and management, improve logistics enterprise management level.二 logistics enterprise application of activity-based costing steps Long-term since, in the actual operation of logistics enterprises, the logistics cost accounting and c
25、ost analysis is always a problem bothering logistics managers. Traditional cost accounting cannot provide accurate and detailed cost information, and cant meet the needs of enterprise management and decision-making. Based on the operation of activity-based costing is accounting and control the logis
26、tics cost the most effective method. Logistics enterprise application of activity-based costing procedure is as follows: 1. Clear import activity-based costing purpose and cost calculation object. In calculating cost activity-based costing, the first to clear before importing purpose, identify cost
27、calculation object, is to grasp according to customer, by area or press the route computation, still want to master logistics cost is calculated according to the logistics cost service category. 2. Survey logistics enterprise layout, analyzing workflow. The import of activity-based costing solutions
28、 with logistics enterprise layout and business processes are closely linked, through the investigation and analysis, can optimize logistics business process, agent and homework assignments for sure cost center lays the foundation, homework cost implementation plan for the design to complete the prep
29、aratory work. 3. Define logistics system of homework. From the goods to the customer to deliver the goods, to destination, need to pass through more than one companys many departments, including receiving, packaging, transportation, unpack, delivery and so on many link, each link includes one or mor
30、e homework. To facilitate the activity-based costing, must deal to define each link assignments. Homework definition is used the key link of activity-based costing, homework excessive number increases cost accounting workload, assignments, small number will affect the accuracy of the cost accounting
31、. Therefore, quantity and homework assignments range of size should be based on the needs of enterprise management on defining.4. Confirm the resources involved in logistics system. These resources include can deal directly to customers or services (cost calculation object) direct resources (direct
32、costs), such as packaging materials, direct artificially, etc.; Also includes most of the indirect materials, indirect artificially, asset depreciation, utilities such as indirect resources (overhead). These indirect resources are different cost share resources, need to target deal or allocated to h
33、omework first, and then according to homework assigned cost calculation object motivations.5. Confirm resources and resource allocation, actors to homework. For homework amount of resources, some belong to homework of direct costs, may be directly included in the homework cost; some belong to homewo
34、rk, need indirect expenses according to the resources allocation to homework cost drivers. To order processing operations, for example, order processing assignments may over-consume resources have labour, electricity, telephone communications, office fee etc. Depreciation Responsible for special ord
35、er processing work personnels wage and welfare funds can directly into order processing homework; According to electricity electricity is to spread.6. Confirm homework assignments, actors will cost allocations to customers or services (cost calculation object). Homework reason reflects customers or
36、service consumption, according to the logic relationship homework assignments in the library homework cost drivers will cost allocations to customers or service. Such as distribution process of order processing operations, the operation impetuses for order quantity;and storage, picking tour by the c
37、ost of production is a box quantity decide; The cost of distribution operations by transportation distance happened transportation and weight (freight quantity) decision.7. Calculation customers or services (cost calculation object) total cost. The homework cost pools assigned to product or service,
38、 plus the indirect expenses directly the direct artificially and trace direct materials cost, they can get the total cost of customer or service.Conclusion Accurate calculation enterprise logistics cost itself has no more meaning, use cost information to help enterprise managers decision-making is t
39、he essence of accounting. By understanding, analysis and control the logistics cost, and constantly improve the logistics operations, improve logistics operation efficiency. At present the logistics cost management is still stay in cost accounting, cost control lack of dynamics, the activity-based c
40、osting method as a kind of advanced thinking methods in the logistics cost management should get attention. By analyzing the activity-based costing method can understand motivation, logistics operations caused logistics cost factor, thus have purpose, a key to seize key logistics elements, effective
41、ly control the logistics cost; And you can analyze the ownership of the homework cost to understand the homework, and then improve the efficiency of homework assignments, remove not proliferation. The logistics cost has become enterprise to market competition and maintenance of customer relationships important strategic decision resources to logistics cost of research is to control this strategic resource, utilizing the activity-based costing method accounting logistics cost is to reduce logistics total cost, to increase the effective way of enterprise competitive advantage.
