摘要
成本会计核算方法和ABC作业成本法在核算企业物流成本时各有优劣。通过设置与物流相关的会计科目,将二者从形式上结合起来,提出将作业成本法中成本动因的确定方法应用于分配率的选择,用于正确分配"间接费用"。通过例证说明:两者的结合既易为会计人员接受,其核算出的物流成本也更为准确。
This paper tries to combine the cost accounting method and the activity-based costing method to calculate the logistics cost of a company, considering both the advantage and disadvantage of the two methods. First it introduces the basic theory of the two methods, then it puts forward the idea of combing the two from form and the indirect expenses allocation rate. And then it exemplifies that the combination is acceptable to the accountants and the logistics cost is then more accurate.
出处
《价值工程》
2008年第7期82-85,共4页
Value Engineering
关键词
成本会计
作业成本法
物流成本
cost accounting
activity-based costing
logistics cost
