摘要:随着科学技术的进步和全球经济的迅速发展，物流产业成为国民经济中新兴的一种服务产业，在世界范围内飞速发展。如何加强物流企业的成本管理，成为物流企业必须面对的问题。物流企业存在间接成本高，强调个性化服务以及定价难等问题，而传统的成本核算方法不能正确的说明不同的产品生产中所发生的不同的费用对服务产品的影响，这种方法已经无法满足当今物流企业高水平成本核算和成本管理的要求。准确核算和有效控制物流企业成本成为物流企业提高管理水平、赢得市场竞争优势的关键，因此有必要去寻找有效的物流企业成本控制方法。

　　　本文首先介绍了作业成本法的概念及其理论体系，其次以中铁铁龙集装箱物流股份有限公司为研究对象，在企业核算现状的基础上，借助作业成本法分析公司成本管理体系存在的问题及各项的改进措施，以保证能为企业提供准确的成本信息，从而能够达到降低物流成本、增加利润的目标，使企业能够健康有序发展。

关键词 作业成本法；物流企业；成本管理

Abstract:With the advancement of science and technology and the rapid development of global economy, the logistic industry has become a service economy in the emerging industry, the rapid development in the world. How to strengthen the logistics cost management, a logistics enterprises must face. Indirect costs of logistics enterprises have high emphasis on personal service, and pricing difficulties and other problems, while the traditional cost accounting methods can not correctly explain the different products that occur in different cost impact on service offerings, this method has been unable to meet today's high-level logistics cost accounting and cost management requirements. Accurate accounting and cost-effective control of logistics enterprises to become the logistics enterprises to improve management, has won a key competitive advantage in the market, it is necessary to find an effective logistics cost control methods.

　　　The paper fist introduces the concept of activity-based costing and its theoretical system, followed by China Railway Tie long Container Logistics as the research object, the status quo in the enterprise on the basis of accounting, with the activity-based costing analysis firm cost management system and its problems term improvement measures to ensure that the enterprise can provide accurate cost information, which can achieve lower logistics costs and increase profit goals, enabling enterprises to healthy and orderly development.

Keywords   Activity-Based Cost   Logistics Enterprise   Cost Management