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。
Production Enterprises taking activity-based costing law can make the occurring cost clear and achieve the aim to control it.
采油企业采用作业成本法，能使发生的成本清晰化、明细化，达到严格控制成本的目的。
However, activity-based costing is a cost system, rather than cost control system.
但是，作业成本法只是一个成本计算系统，而不是成本控制系统。
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