摘要
随着经济技术的发展,第三方物流企业也发生了翻天覆地的变化,传统管理会计把视野局限于企业之内,从而使得企业成本战略定位有失合理,企业的成本问题成为企业发展的关键,取得成本优势,便可以在市场中脱颖而出。作业成本法存在主观性强,忽视闲置产能等缺陷,难以在企业中推广。本文旨通过介绍时间驱动作业成本法,并将其应用于第三方物流企业可行性和重要性进行分析,为其他物流企业探索利润源泉,降低成本提供指导意义。
With the development of economic technology, the third-party logistics enterprises have undergone tremendous changes.Traditional management accounting has restricted the field of vision to the enterprise, thereby making the strategic positioning of the enterprise cost unreasonable, and the cost problem of the enterprise has become the key to enterprise development. Getting a cost advantage will help an enterprise stand out in the market. ABC has strong subjectivity and ignores the shortcomings of idle capacity, which is difficult to promote in enterprises. The purpose of this article is to analyze the feasibility and importance of time-driven activity-based costing and apply it to third-party logistics companies, to provide guidance for other logistics companies to explore profit sources and reduce costs.
作者
王堃
戴军
WANG Kun;DAI Jun(School of Economics and Management,East China University of Technology,Nanchang 330013,China)
出处
《价值工程》
2020年第6期107-109,共3页
Value Engineering
关键词
时间驱动作业成本法
第三方物流
成本管理
time-driven activity cost method
third-party logistics
cost management
