摘要:以作业成本法为工具，通过将物流活动按职能划分为运输、装卸、包装、存储、流通加工和信息处理六类作业，建立了系统的物流成本控制方法。能够准确计算成本事实是作业成本法的主要目的，而作业成本法并不是表层意义上的成本计算，哪怕作业成本法是起源于产品成本计算的精确性动机，但其意义基本上已经完全超越了成本计算精确性要求这个层面，可以说已进入更深层的阶段，转移到作业管理这个层次，从而更新了管理思想和观念。利用该方法不仅可以准确计算企业整体的物流成本，而且可以为企业降低成本提供有效信息。

关键词：物流成本；作业成本法；成本控制

Abstract:With homework cost method for the tool, the logistics activity according to the function is divided into the transportation,loading and unloading,packaging, storage, circulation processing and information processing six types of homework, established the system's logistics cost control method. Which Can accurately calculate the cost is the fact that the main purpose of the activity-based costing method, and homework cost method and not on the surface meaning the cost calculation, even if the activity-based costing method is originated in the product cost calculation accuracy of motivation, but its significance basically had completely beyond the cost calculation precision requirements this level, can say has entered into the deeper stages, and transferred to the operation management this level to update the management idea and concept. Using this method not only can accurately calculate the whole enterprise logistics costs, and can reduce the cost for the enterprise to provide valuable information.

Key words: The logistics cost；Homework cost method；Cost control

　　然而作业成本法是以物流活动为基础从而进行成本核算，从开始的源头到最终的结果，要追溯企业中发生的所有成本，从而能更为有效保证了成本核算的准确性。本文结合物流成本的特征，通过运用作业成本管理的理论和方法，对以作业为基础的物流成本核算方法进行研究。其意义具体表现在以下几个方面：

(1)帮助企业了解自身真实的运营成本，能通过进行横、纵向成本对比之后，更能清楚地了解企业在行业中所处的地位，从而为企业建立更为科学合理的战略定位；

(2)帮助企业更为准确地了解到，为每一位客户提供服务的支出费用或每一类业务的成本来龙去脉，从而能更加客观准确地分析每一类业务或每一类客户的盈利率,因此提高制定价格策略及其他经营策略的精确性；

(3)为企业提供更有效、更有针对性的成本信息，从而对业务流程进行更为详细地分析和再造，改善落后业务，打造并加强其价值核心竞争力；

(4)将作业成本法在非制造业中的应用范围进一步地扩展。