基于 ABC 成本法的安徽惠多利农资有限公司物流成本核算研究摘 要近几年,“三农”一词开始备受关注，农业的发展在这个信息化的时代也得到前所未有的发展，农资作为农业发展的核心之一，迎来越来越多的机遇与挑战，对于农资企业而言，物流能力已成为企业核心竞争的重要一部分。本文以安徽惠多利农资有限公司作为研究对象，对惠多利农资有限公司的现状分析，通过实地的考察，分析公司往年的数据，发现其物流成本核算存在的问题，运用作业成本法对其物流成本重新进行核算，得到更加精确的物流成本信息，从而提出有针对性的物流成本管理建议，具体安排如下。首先，本文简单介绍了国内外关于物流成本核算方法的相关理论研究，阐述了物流成本核算的意义，在了解惠多利当前在物流成本核算内容的基础上，对安徽惠多利公司的背景进行了介绍。其次，分析安徽惠多利有限公司的物流现状，对其物流成本核算的现状进行分析并指出其成本核算存在的问题。最后，针对这些问题，以作业成本法对其物流成本进行重新核算，并根据惠多利公司的具体情况，提出其物流成本核算问题的应对方法。【关键词】物流成本；成本核算；作业成本法Agricultural logistics cost control research -- Taking Anhui Huiduoli agricultural limited as an exampleAbstractIn recent years, the "three rural" began to concern, in this era of information of the development of agriculture has been hitherto unknown development, agricultural means of production as one of the core of agricultural development, opportunities and challenges in more and more, for the agricultural enterprises, logistics capability has become an important part of enterprise core competition. This paper takes Anhui agricultural limited Huiduoli as the research object, through the analysis on the current status of Huiduoli in the logistics cost control methods, points out the problems in the application of ABC in put forward some improvement methods, specific arrangements are as follows.Firstly, this paper introduces the domestic and foreign related research on agricultural logistics cost control, and ...
