摘要:我国自改革开放和加入WTO以来，经济发展速度加快，经济实力不断提高，市场经济的发展也越趋成熟。随着市场经济环境的变化，企业的发展环境也随之发生了变化：企业间的竞争加剧；行业间的联系比以前紧密；整个市场是一个息息相关的整体，没有孤立的个体存在，一个部分发生变化都将影响整个市场的发展格局。企业在这样的发展环境下更要提高自身的实力，用实力来应对千变万化的市场环境。

　　　成本控制是现代企业管理中的一个重要环节，企业若想要增强自身实力，提高企业在整个行业中的地位就必须要做好成本管理工作。只有做好了成本管理工作，企业才能获得真实准确的成本信息，才能帮助企业做出正确的经营决策。而从我国大部分企业的成本管理情况来看，很多企业还是采用传统的成本核算方法，而这样的核算方法的成本分配标准较单一，不能真实准确地反映企业成本信息。因而采用更科学合理的成本核算方法对企业来说是十分必要的。本文通过在物流企业中构建并核算作业成本法模型，结合物流企业与传统制造业在成本结构上的不同之处构建作业模型，以此为基础进行分析核算。利用作业成本法核算可以真实地反映企业成本信息，将企业的成本管理控制融入到企业的整体战略规划中，帮助企业发挥其竞争优势。

关键词 作业成本法；成本控制；物流企业

Abstract:Our country since reform and opening up and joining the WTO, the economic development speed, economic strength increasing, the development of market economy also more hasten is mature. With the change of the market economy environment, the development of the enterprise environment has been changed: increased competition among enterprises; The relationship between industry closely than ever before; Is closely related the whole market is a whole, there is no isolated individuals exist, a part of the change will affect the whole market development pattern. Enterprise  under this development environment to improve its own strength, with the strength to cope with the ever-changing market environment. 

　　　Cost control is an important part of modern enterprise management, enterprise to improve their strength, the enhancement enterprise competitiveness must be to do a good job of cost management. Only to do a good job of the cost management, the enterprise can get truthful and accurate cost information, can help companies make the right business decisions. From the cost management of most enterprises in our country, many enterprises still adopt traditional cost method for enterprise cost accounting method, the traditional cost method of cost allocation standard is relatively single, can not accurately reflect the real cost of enterprise information. And thus a more scientific and reasonable cost calculation method is very necessary for enterprises. This article introduce the ABC（Activity Based Costing）logistics enterprise cost accounting, the combination of logistics enterprises and traditional manufacturing industry on the cost structure of the different operation model was constructed, based on analysis of accounting. Use of ABC of accounting can truly reflect the cost information, blend in enterprise cost management control to the enterprise's overall strategic planning, help enterprises to develop its competitive advantage. 

Key words  ABC  Cost control  Logistics enterprises