CAJ | 학술논문

物流成本管理是企业物流管理的核心,物流管理就是要在既定客户服务水平的约束下,对各种物流活动成本及它们相互间的关系进行有效的权衡。在对企业进行绩效评估时,常用的成本核算方法有作业成本法（ABC）和经济增加值法（EVA）。ABC法有助于管理者了解成本和资本对决策的影响,EVA法把决策、绩效测评和薪酬制度有机结合起来,使得管理者更关注公司新价值的创造。二者可以互补,成为企业物流管理和成本核算的重要工具。
물류성본관리시기업물류관리적핵심,물류관리취시요재기정객호복무수평적약속하,대각충물류활동성본급타문상호간적관계진행유효적권형。재대기업진행적효평고시,상용적성본핵산방법유작업성본법（ABC）화경제증가치법（EVA）。ABC법유조우관리자료해성본화자본대결책적영향,EVA법파결책、적효측평화신수제도유궤결합기래,사득관리자경관주공사신개치적창조。이자가이호보,성위기업물류관리화성본핵산적중요공구。
Logistics cost management is the core business of logistics management, which is the effective technical economic balance of the various activities and their inter- relationship under the restraints of the established level of customer service. Activity Based Costing（ABC） and Economic Value Added（EVA） are commonly used method of cost accounting when performance evaluation. ABC method can help managers to understand the cost of capital and the impact of the decision - making, and EVA can combine the decision - making, performance evaluation and pay systems, so company managers should more concerned about the creation of the new value. The above methods are an important tool for the business logistics management and cost accounting.