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.
物流成本；管理；作业成本法。
最后，就作业成本法在实际应用中如何与财会系统融合，进行物流成本核算体系的设计加以论述。
Finally, give an elaboration how to integrate operating cost method in practical applications and accounting systems, the design of logistics cost accounting system.
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.
作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
根据作业成本法在现有物流管理领域中应用的可行性、成熟度论述了如何将作业成本法应用在物流成本计算当中。
According to the feasibility and maturity of Activity-Based Costing applying to logistics, discuss how to apply Activity-Based Costing to calculate logistics costs.
本文通过利用作业成本法对企业物流成本进行核算和分析，然后从作业管理等方面提出企业物流成本控制的思路和具体措施。
The paper, on the basis of analyzing the logistics cost with activity-based costing, puts forward an approach of logistics cost control in the aspect of activity-based management.
本文首先分析了作业成本法的理论，探讨了物流企业的分类与运作，分析了物流企业的成本构成和成本特性。
First, the theories of ABC, the classification and operation of logistics enterprise are discussed. Then the cost structure and cost characteristics of them are analyzed detailedly.
作业成本法弥补了传统成本核算方法的不足，将物流活动视为一系列有密切联系的作业集合体，以作业为基础，对物流成本进行动态反映。
ABC has remedied the deficiency of the traditional cost accounting method, regards logistics as a series of activities with close ties, and reflects the logistics cost dynamically based on activities.
作业成本法是目前被认为确定和控制物流成本最有前途的方法。
At present, Activity Based Costing is the most promising method of confirm and control logistics cost.
现行企业物流成本核算中普遍存在因对物流成本认识不足并进而导致计算不准确的问题，利用作业成本法进行物流成本核算则可有效弥补其不足。
The problem in the logistics costs accounting is the inaccurate calculation for lack of the knowledge about logistics costs, and the activity-based accounting can solve it.
文中基于价值链的分析方法，对企业物流各环节的成本利用作业成本法进行分析。
Based on value chain, this paper analyzes the running cost of enterprises' logistics process.
本文主要研究作业成本法在汽车制造企业的应用和物流成本控制的策略研究。
This paper works on the application of Activity Based Costing used in motor-car industry and on the strategy of logistic cost control.
传统的会计方法并不能准确的计量出物流成本，而作业成本法则可以弥补这一缺陷。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
对物流系统来说，作业成本法既重要又实用，被认为是确定和控制物流费用最有前途的方法。
To logistics system, Activity-Based Costing Method is important and practical, and is considered to be the most promising method to confirm and control logistics expenses.
通过对物流企业的现行的两种成本方法进行比较，既对营运成本法和作业成本法进行比较。
Based on the existing logistics enterprises of the two methods of cost comparisons both operating cost and trading cost comparisons.
作业成本法是一种深入到作业层面的成本控制方法，能够较为有效的控制企业物流成本。
The Activity Based Costing is a method which gets profound in the operation aspect, and it can control the enterprise's logistics cost effectively.
最后探讨了作业成本法在物流成本细化与计算中的应用。
Finally the article discusses the application of Activity-based Costing method (ABC) in logistics cost a…
最后探讨了作业成本法在物流成本细化与计算中的应用。
Finally the article discusses the application of Activity-based Costing method (ABC) in logistics cost a…
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