【作者】 刘海潮； 王磊；

【Author】 Liu Hai Chao 1,Wang Lei2(1 School of management,Dalian university of technology,Dalian 116024)(2 School of management,Dalian university of technology,Dalian 116024)

【机构】 大连理工大学管理与经济学部；

【摘要】 本文在梳理大量国内外文献的基础之上,界定了物流成本的定义及构成,同时对物流成本研究内容进行了总结,揭示出物流成本研究的实用性倾向以及不足之处。作业成本研究已成为物流成本核算领域的热点话题,基于此,本文着重介绍了作业成本法(ABC)和时间驱动作业成本法(TDABC)在物流成本核算中的应用。分析表明,时间驱动作业成本法(TDABC)省去了作业成本法(ABC)中基于资源动因分配资源费用到作业的这一步骤,通过时间动因直接分配资源成本至成本对象。因此,时间驱动作业成本法(TDABC)较作业成本法(ABC)在物流成本核算上更具有优越性,为物流成本核算的研究开拓了新领域。更多还原

【Abstract】 The detailed definition of logistics cost and its framework in this paper lays the theoretical foundation for researches on logistics cost.According to the main research content presented about logistics cost,it fully indicates that the logistics cost researches in other countries are pragmatic-oriented and in our country are not enough.The calculation methods about logistics cost are shown at the end of the paper,and related researches concentrate on the application of activity-based costing(ABC) and time-driven activity-based costing(TDAB) in calculating logistics cost.It is found that TDABC uses time as the primary cost driver.Time is used for allocating resource costs directly to objects,which makes it possible to omit a complex step involved in ABC,namely allocating resource costs to activities before assigning them to cost objects.Therefore TDABC has more advantages than ABC in calculating logistics cost,and TDABC opens up an academic frontier for researches on logistics cost.更多还原