CAJ | 학술논문

通过对物流成本构成的系统分析，提出了基于作业成本法的物流成本核算模型，结合中国石油长庆石油勘探局物资采购与供应管理的实际需要，通过分析建立资源费用库、作业成本库和成本动因评估与分摊等过程，对物流的作业（活动）成本进行了核算，并进一步提出了管理费用分摊模型，为石油勘探企业的物流成本管理提供了依据。
통과대물류성본구성적계통분석，제출료기우작업성본법적물류성본핵산모형，결합중국석유장경석유감탐국물자채구여공응관리적실제수요，통과분석건립자원비용고、작업성본고화성본동인평고여분탄등과정，대물류적작업（활동）성본진행료핵산，병진일보제출료관리비용분탄모형，위석유감탐기업적물류성본관리제공료의거。
Through systematically analyzing the composes of logistic cost ,the paper proposed an ABC-based logistic cost calculation model, which could better evaluate cost＇s reasons of each active and distribute the total cost to every active by constructing resource cost database and active cost database. Taking the Material ＆ Equipment Department of Changqing Petroleum as an example,the paper calculated the cost of each active and distributed the total cost to each kind of material using the above model by means of the actual operation. Further more ,an arrangement model of management cost was set up which could help oil enterprise to distribute total management cost to every actual activity in logistic management.