基于作业成本法的农产品冷链物流成本核算.docx

基于作业成本法的农产品冷链物流成本核算□ 李婷，宋志兰（云南财经大学 物流学院，云南 昆明 基于作业成本法的农产品冷链物流成本核算 □ 李 婷，宋志兰 （云南财经大学 物流学院，云南 昆明 650221） 【摘 要】近年来，冷链物流的发展引起各界学者的广泛关注，我国对冷链物流成本核算的研究很少，对于冷 链物流的研究多偏向于技术、设备、工艺等方面。文中将对农产品冷链物流的成本核算进行研究。以作业成本法为 核算基础，通过对作业成本法的分析、研究，进一步建立针对农产品冷链物流成本核算的数学模型。为了方便模型 的建立，文中将农产品冷链物流的成本划分为直接成本和间接成本两部分，并分别建立核算模型，最后再合并直接 成本和间接成本即可得到农产品冷链物流成本核算的数学模型。为了检验此核算模型的可行性，文中还引入案例， 并运用此模型对案例中的数据进行了分析、计算，最后成功计算出了合理的数学结果。 【关键词】作业成本法；农产品冷链物流；成本核算 【中图分类号】F306 【文献标识码】 B 【文章编号】 1674-4993（2014）10-0017-04 Agricultural Products Cold Chain Logistics Cost Accounting Based on ABC □ LI Ting, SONG Zhi-lan (School of Logistics,Yunnan University of Finance and Economics, Kunming 650221, China) 【 Abstract 】 Recently, scholars has been paying more attentions tothe rapid development of cold chain logistics,however, the research of cold chain logistics islimited to the area of technology, equipment andtechnology etc., based on activity cost accounting theory, this paper tries toestablish an mathematical models for agricultural products cold chain logistics cost accounting. the total cost of agricultural products cold chain logistics is divided into two parts-direct and indirect costs in this paper in order, to facilitate model establishment, then, the accounting models for both of them is established accordingly, finally, direct and indirect costs are combinedto obtainmathematical model for agricultural cold chain logistics cost accounting.Moreover, this paper introduces an empirical case study to test the feasibility of the model, analyzing and calculatingthe data from the case study, finally an reasonable mathematical results are obtained. 【Key words】activity based costing; agricultural products cold chain logistics; cost accounting 1 农产品冷链物流及成本概述 1.1 农产品冷链物流概述 农产品冷链物流就是指以水果、蔬菜、鱼、肉、蛋等为 代表的农产品从产地采购、加工、贮藏、运输、销售直到消 费的各个环节都处于低温环境中以保证农产品的质量，减少 农产品的损耗，防止农产品的变质和受污染。农产品冷链物 流主要包括：冷冻加工、冷冻存储、冷藏运输及配送、冷冻 销售四个环节。 1.2 农产品冷链物流的成本概述 1.2.1 直接成本 ①普通物流作业成本：在冷链物流作业中发生的和普通 物流作业相同的作业成本，包括运输、包装、装卸搬运、流