作业成本法在物流行业的应用——以顺丰物流为例摘要在物流业持续发展的现在，快递业逐渐变成当代物流的关键分支与构成部分。时效性加快了物流周转的速度，同时也提高了资金的利用效率，为物流这“”个第三利润源提供源源不绝的动力。减少物流费用逐渐变成此行业管理的重要工作。本文主要研究现代物流公司的特征，对此类公司成本核算问题进行分析，站在物流提供者层面分析作业成本法在此领域内的使用，使用此方式寻找精准的成本内容，分析怎样使用上述方式强化对物流公司的成本管理，表明物流公司可以使用作业成本法来发掘与统计现实物流费用，且为物流公司其余决策提供最佳方案。本文最先分析作业成本法主要知识和观点。进而，利用实例论述此管理方式在顺丰物流企业的成本核算过程，并与传统成本计算法进行了比较。同时，指出顺丰物流公司运用作业成本法应注意的一些问题。通过本文的研究以期为作业成本法在快递业的推广应用贡献一丝绵薄之力或起些借鉴作用。关键词：作业成本法;成本核算;物流企业；顺丰StudyonFinancialderivativesriskpreventionABSTRACTInthecontinuousdevelopmentofthelogisticsindustrynow,thecourierindustryhasgraduallybecomethekeybranchofmodernlogisticsandcomponents.Timelinessacceleratesthespeedoflogisticsturnover,butalsoimprovetheefficiencyoftheuseoffundsforlogistics,the"thirdsourceofprofit"toprovideanendlesssupplyofpower.Reducinglogisticscostsisbecominganimportantpartofthisindustrymanagement.Thispapermainlystudiesthecharacteristicsofmodernlogisticscompanies,theanalysisofthecostaccountingofsuchcompanies,atthelogisticsproviderlevelanalysisoftheuseofactivity-basedcostinginthisarea,theuseofthisapproachtofindaccuratecostcontent,analysisofhowtousetheabovewaytostrengthenthelogisticscompany'scostmanagement,Itshowsthatthelogisticscompanycanuseactivity-basedcostingtodiscoverandstatistictheactuallogisticscostandprovidethebestsolutionfortherestofthelogisticscompany.Thispaperfirstanalyzesthemainknowledgeandviewpointofactivity-basedcosting.Then,thepaperdiscussesthecostaccountingprocessofthismanagementmodeinShunFengLogisticsenterprise,andcomparesitwiththetraditionalcostingmethod.Atthesametime,thepaperpointsoutsomeproblemsthatshouldbepaidattentiontobytheapplicationofactivity-basedcostinginShunFunglogisticscompany.Throughtheresearchofthispaper,wehopetocontributealittletotheapplicationofactivity-basedcostingintheexpressindustry.Keyword：Activity-basedcosting;Costaccounting;Logisticsenterprise;ShunFeng目录一、前言...........................................................1（一）研究背景与意义.............................................1（二）国内外研究现状简述.........................................1（三）研究方法...................................................3二、作业成本法的相关概念............................................4（一）作业成本法的定义...........................................4（二）作业成本法的基本原理.......................................4三、作业成本法在物流企业中的应用....................................6（一）物流企业成本核算现状.......................................6（二）物流企业在作业成本法中的核算原则...........................7（三）作业成本法的核算步骤.......................................7四、作业成本法在顺丰中的应用........................................9（一）公司简介...................................................9（二）作业成本法在顺丰中的操作实施流程...........................9（三）顺丰实施作业成本法的分析评价..............................16五、顺丰物流运用作业成本法的对策.................................
