| 作业成本法在第三方物流企业中的应用研究 |
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| 引用本文： | 吴小梅.作业成本法在第三方物流企业中的应用研究[J].厦门理工学院学报,2009,17(2):87-91. |
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| 作者姓名： | 吴小梅 |
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| 作者单位： | 厦门理工学院管理科学系,福建,厦门,361024 |
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| 基金项目： | 福建省教育厅B类社会科学研究项目 |
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| 摘 要： | 从分析第三方物流企业应用作业成本法的适用性入手，着重研究作业成本法在第三方物流企业中的应用模式；进而探讨了作业成本法在应用中存在的问题，并提出建立配套会计制度与会计准则、合理定位作业成本法的应用范围与应用层面、建立作业基础信息系统、加强对财会人员的培训等改进对策。
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| 关 键 词： | 第三方物流企业 作业成本法 成本核算 应用模式 |
Application of Activity Based Costing in TPL Enterprises |
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| WU Xiao-mei.Application of Activity Based Costing in TPL Enterprises[J].Journal of Xiamen University of Technology,2009,17(2):87-91. |
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| Authors: | WU Xiao-mei |
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| Institution: | Department of Managerial Science;Xiamen University of Technology;Xiamen 361024;China |
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| Abstract: | The article starts with an analysis of the necessity to apply Activity Based Costing(ABC) to Third Party Logistics(TPL) enterprises to discuss application models of ABC in TPL enterprises with focus on problems and solutions.It suggests accounting systems and principles for the models and the positioning of Activity Based Costing in fields and levels for better effect. |
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| Keywords: | Third Party Logistics Enterprises Activity Based Costing cost accounting application models |
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