## 基于ABC法下的CCG公司物流成本核算研究

Accounting the Logistics costing of Co-Creation Grass Company based on Activity-Based Costing
Abstract:To many manufacturing enterprises,with the continuous development of their scale, logistics service is also becoming increasingly perse. However,their logistics cost accounting isn’t accordance with the criterion. Most of the enterprises use traditional methods of cost accounting, which has been obviously unable to meet the requirements of the companies for the information of logistics cost to make the management decisions. In this article, I will analysis the current situation of logistics cost accounting of Co-Creation Grass using Activity-Based Costing. Through Activity-Based Costing, I will analysis the possibility. What’s more, through verifying the validity of specific data of CCG, it may promote the accuracy of the results and increase the effectiveness of the logistics cost accounting so that other manufacturing enterprises can draw experience from it.
Key Words:logistics costing，Activity-Based Costing，production-oriented enterprises
目  　录

（一）研究背景    1
（二）研究意义    2

（一）物流成本    2
（二）物流成本核算    3
（三）ABC法    4

（一）江苏共创人造草坪有限公司简介    6
（二）ABC法    7
（三）利用ABC法核算共创物流成本的可行性    10
（四）基于ABC法的CCG公司物流成本核算分析    11

(一) 传统成本法与ABC法核算结果对比分析    19
(二) CCG公司物流成本优化对策    20

（一）研究背景

《中国采购发展报告(2015)》指出，2014年我国的社会物流总费用高达10.6万亿元，占GDP的 16.6%，而美国只有8.5%，我国的物流成本明显偏高[1]；重要的是，这一比重不仅偏高于美国、德国、日本等经济发达国家，相比于经济水平相似的国家，这一比例也明显偏高(如巴西为11.6%、印度为13%)。 源`自*六)维[论*文'网www.lwfree.cn

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