CAJ | 학술논문

实施作业成本法是对传统物流企业成本核算方法的一次根本变革。笔者在界定物流企业的概念、成本核算和作业成本法内涵特点及应用优势基础上，研究设计了物流企业实施作业成本核算的确认资源费用、识别定义作业、确定成本动因系数等流程，提出了应注意的实施节点、软硬件建设等方面应考虑的问题。
실시작업성본법시대전통물류기업성본핵산방법적일차근본변혁。필자재계정물류기업적개념、성본핵산화작업성본법내함특점급응용우세기출상， 연구설계료물류기업실시작업성본핵산적학인자원비용、식별정의작업、학정성본동인계수등류정， 제출료응주의적실시절점、연경건건설등방면응고필적문제。
Implementation activity-based costing is a fundamental change to traditional logistics enterprise cost accounting method. Based on defining the concept of logistics enterprises, cost accounting and the characteristics of the connotation of the homework cost method and its application advantages, The author studied and designed the logistics enterprise implemen-tation of homework cost accounting confirmation definition operation, resource costs, identify to identify the cost drivers coef-ficient such as process and put forward the implementation should pay attention to the implementation of the nodes, should consider the problem of software and hardware construction, etc.