外文翻译--作业成本法在物流企业中的应用（可编辑）

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1、外文翻译一作业成本法在物流企业中的应用Theactivity-basedcostingmethodinlogisticsenterpriseapplicationWiththevigorousdevelopmentofChineseeconomy,thelogisticshasbeenindustryhasbeendevelopedrapidly,andgraduallybecomeanimportantindustryWiththerapiddevelopmentofthelogisticsindustry,t

2、hetraditionalcostaccountingcannotsatisfytheneedoflogisticsenterprisemanagement,outstandingperformanceinindirectcostallocationisnotreasonable,donotprovideaccuratecomprehensivecostofinformationmakingcostaccountingandloseitsobjectivityanddecision-makingcorrelati

3、on.Thispaperwillfocusonlogisticsenterprisecosttheproblemsexistinginthemanagement,combiningthecharacteristicsoflogisticsenterprises,theactivity-basedcostingmethodinlogisticsenterprisesintheapplicationarediscussedTheactivity-basedcostingmethodviewpointinthe1940

4、shadproduced,butinthe1980stogetthetheoryidentityandbusinessattention,hasitsparticulareconomicbackground.Theriseoftheactivity-basedcostingmethodbasedonthefollowingtwomainreasons:1thetotalcostinproductindirectexpensesincreasingproportionof;2thediversityofproduc

5、ts・Accordingtothe1ogistiesenterpriseoperatingindirectexpensesinoperatingcostsandhighproportionoflogisticsenterprisepersonalizedrequirementhintcharacteristic,shouldconsiderusingtheactivity—basedcostingmethod.Definitionoftheactivity-basedcostinginliteraturether

6、eareseveraldefinitionsofABC.ThedefinitionhereshowstheABCphilosophy[Hicks,1992]brieflyandclearly:^Activity-basedcostingisacostaccounlingconceptbasedonthepremisethatproductsrequireanorganizationtoperformactivitiesandthatthoseactivitiesrequireanorganizationtoinc

7、urcost・Inactivity-basedcosting,systemaredesignedsothatanycoststhatcannotbeattributeddirectlytoaproduct,flowintotheactivitiesthatmakethemnecessary.Thecostoftheproductthatmaketheactivitynecessarybasedontheirrespectiveconsumptionofthatactivity."一・Mcottheactivity

8、-basedcostingmethodinlogisticsenterpriseapplicationapplicabilityforanalysis1.Indirectcostrationishighoperating.IndirectchargeahighproportionofenterpriseUSESasinglestandardofdistributionfo