作业成本法在物流企业的应用研究——以中国邮政速递物流为例摘 要随着电子商务经济模式的快速发展，我国物流产业也实现了较好的发展。各个物流企业在行业环境中虽然有着较好的发展机遇，但同时也面临非常显著的挑战。对于各个物流公司来说，在当前行业发展过程中面临着非常显著的成本压力。特别是很多物流公司的盈利能力都出现了一定的下滑，很多物流企业管理者都开始面临生存困境。在这种情况下，充分使用作业成本法就能够显著提升公司的成本管理与控制的水平，有效提升成本控制水平。本文先阐述了作业成本法的相关概念和理论，同时还分析了作业成本法相较于传统成本法的具体差异，接着引入了中国邮政速递物流公司，并探索了中国邮政速递物流公司成本核算的实际现状，指出中国邮政速递物流公司成本管理还存在较多的问题。在后续探索过程中，本文还深层次探讨了作业成本法在中国邮政速递物流公司中的具体应用，同时还提出了针对性较强的改善对策。【关键词】中国邮政速递物流公司；作业成本法；应用；建议AbstractWith the rapid development of e-commerce economic model, China's logistics industry has also achieved good development. Although each logistics enterprise has good development opportunities in the industry environment, it also faces significant challenges. For each logistics company, in the current industry development process is facing a very significant cost pressure. In particular, the profitability of many logistics companies has declined to a certain extent, and many managers of logistics enterprises are beginning to face survival difficulties. In this case, the full use of activity-based costing can significantly improve the level of cost management and control, and effectively improve the level of cost control. This paper first expounds the relevant concepts and theories of activity-based costing, at the same time analyzes the specific differences between activity-based costing and traditional costing, then introduces China Post Express logistics company, and explores the actual situat...
