封面作业成本法在物流企业中的应用一以顺丰为例作业成本法在物流行业的应用一以顺丰为例摘要在物流业持续发展的现在，快递业逐渐变成当代物流的关键分支与构成部分。时效性加快了物流周转的速度，同时也提高了资金的利用效率，为物流这个“第三利润源”提供源源不绝的动力。减少物流费用逐渐变成此行业管理的重要工作。本文主要研究现代物流公司的特征，对此类公司成本核算问题进行分析，站在物流提供者层面分析作业成本法在此领域内的使用，使用此方式寻找精准的成本内容，分析怎样使用上述方式强化对物流公司的成本管理，表明物流公司可以使用作业成本法来发掘与统计现实物流费用，且为物流公司其余决策提供最佳方案。本文最先分析作业成本法主要知识和观点。进而，利用实例论述此管理方式在顺丰物流企业的成本核算过程，并与传统成本计算法进行了比较。同时，指出顺丰物流公司运用作业成本法应注意的一些问题。通过本文的研究以期为作业成本法在快递业的推广应用贡献一丝绵薄之力或起些借鉴作用。关键词：作业成本法：成本核算：物流企业：顺丰Study on Financial derivatives risk preventionABSTRACTIn the continuous development of the logistics industry now,the courier industryhas gradually become the key branch of modern logistics and components.Timelinessaccelerates the speed of logistics turnover,but also improve the efficiency of the useof funds for logistics,the "third source of profit"to provide an endless supply ofpower.Reducing logistics costs is becoming an important part of this industrymanagement.This paper mainly studies the characteristics of modern logisticscompanies,the analysis of the cost accounting of such companies,at the logisticsprovider level analysis of the use of activity-based costing in this area,the use of thisapproach to find accurate cost content,analysis of how to use the above way tostrengthen the logistics company's cost management,It shows that the logisticscompany can use activity-based costing to discover and statistic the actual logisticscost and provide the best solution for the rest of the logistics company.This paperfirst analyzes the main knowledge and viewpoint of activity-based costing.Then,thepaper discusses the cost accounting process of this management mode in Shun FengLogistics enterprise,and compares it with the traditional costing method.At the sametime,the paper points out some problems that should be paid attention to by theapplication of activity-based costing in Shun Fung logistics company.Through theresearch of this paper,we hope to contribute a little to the application ofactivity-based costing in the express industry.Keyword:Activity-based costing;Cost accounting;Logistics enterprise;Shun Feng