在物流作业成本法的基础上，加进了基于物流时间的物流成本核算方法，构建了物流成本核算的T - A模型。

Based on logistics activity-based costing, the paper adds logistics time to logistics cost calculation and built the T-A model of logistics costing.

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物流成本；管理；作业成本法。

Logistics cost; Management; Activity-based costing.

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在物流企业中应用作业成本法，能建立更为全面、准确、及时的成本管理体系。

The application of operating cost method in logistics enterprises can establish a more comprehensive, accurate and timely cost management system.

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