摘要:作业成本法是以作业为中心，通过对作业成本动因的确认和计量，进而以作业量为基础将资源耗费 (间接费用)分配到成本对象上，如把质量检验、机器维修和顾客服务等作业费用分配到产品成本中。作业成本法不是以成本论成本，而是把着眼点放在成本发生的前因后果上。

　　　自改革开放以来，我国的经济得到了快速的发展，同时也迎来了各种挑战。物流业作为国民经济中的一个新兴的服务部门，当然也不例外。在各种机遇与挑战中，物流业已经成长成为国家经济的重要支柱产业之一。而随着物流业的快速发展，传统的成本核算已不能满足日益增长的物流业管理的需求。本文将从各个方面搜集资料及相关信息，针对物流企业成本管理中存在的问题，结合物流企业的特点，对作业成本法在物流企业中的应用进行探讨。

关键词: 作业成本法；物流成本；物流企业

Abstract:Activity-Based Costing is to work as the center, based on the activity cost drivers of the confirmation and measurement, and then to the amount of work will be based on the resource costs ( overhead) assigned to the cost objects, such as quality inspection, machine repair and customer service and other operating costs assigned to the cost of the product. Cost of operation law is not based on the cost, but the focus on cost in the antecedents and consequences.

　　　Since reforming and opening, our country economy got rapid development, but also ushered in the various challenges. The logistics industry as the national economy in an emerging service sector, is certainly no exception. In all kinds of opportunities and challenges, the logistics industry has become one of important pillar industries of national economy. With the rapid development of the logistics industry, the traditional cost accounting has been unable to meet the growing demand for logistics management. This paper from the aspects to collect information and related information, for logistics enterprise cost management problems, combined with the characteristics of logistics enterprise, on Activity-Based Costing in logistics enterprise this paper discusses the application of.

Key Words：Activity-Based Costing；Logistics Cost；Logistics enterprise

　　随着现代社会经济的快速发展和企业生产经营理念的转变，越来越多的企业都把他们的非核心业务外包给具有专业服务功能的能满足企业需求的物流企业。物流正是适应这种环境及需求所出现的一种物流形态，是物流专业化、产业化的结果。而随着我国加入WTO，世界经济一体化进程的加快和科学技术的快速发展，物流企业作为国民经济的一个新兴的产业部门，将在我国的经济增长中占据重要位子。目前，物流管理已经成为国家、区域、城市及企业提高市场竞争能力和提升核心竞争力的重要手段。同时全球经济环境的日益增长，也使得企业间的竞争趋向国际化和白热化，成本控制越来越受到企业的关注，谁能有效控制成本，就能在这激烈的竞争中取得胜利。成本管理的成功与否是至关重要的。

　　　作业成本法的基本思想早在二十世纪30年代末就形成了，起初只是应用在制造业，后来慢慢的被更多的银行、电信、电力、政府机构，医院等服务行业所接受。但从服务行业间接成本占较大比例的成本构成特点来看，服务业更适合应用作业成本法。作业成本法在物流企业应用应备受关注。