摘 要
伴随着科技的迅速发展，服装等制造业企业的自动化水平不断提高，成本结构发生
了许多变化，间接成本在总成本中的比例不断增加，物流成本居高不下。因此，服装等
制造业企业越来越重视物流成本管理体系的建设与完善，积极思考和探索如何才能全面
真实地反映企业经营状况、降低物流成本、提高经营利润与市场竞争力是企业发展的主
要目的
在生产经营中，物流活动通常被称为“第三利润源”，传统成本核算方法的瑕疵与
不足逐步显现，但作业成本法的优势逐渐被广大企业所接受。作业成本法以企业各项物
流作业环节为基础，通过对作业动因和成本动因进行细致分析，能够为各企业组织提供
更加全面、更加准确的成本数据和物流信息
本文以宇峰服饰公司为例，在实地考察与访谈的基础上，主要探讨如何将作业成本
法引入到宇峰服饰公司物流成本管理体系之中，完善宇峰服饰公司的物流成本管控体
系。本文主要包括四部分：第一部分主要针对研究背景、研究目的与意义、国内外研究
现状、研究思路、研究方法以及可能的创新点进行了详细阐述。第二部分主要针对宇峰
服饰公司目前物流成本管控的现状及存在的问题进行分析，包括对物流成本的相关概
念、宇峰服饰公司基本情况、宇峰服饰公司物流成本的现状、物流成本的管控方法、物
流成本管控程序的现状和物流成本管控体系存在的问题进行阐述和分析研究。第三部分
为构建宇峰服饰公司物流成本管控体系。首先说明宇峰服饰公司物流成本管控体系引入
作业成本法的重要性，其次对基于作业成本法的物流成本管控体系的思路和原则进行说
明，最后基于作业成本法对宇峰服饰公司的物流成本管控体系进行设计。第四部分是对
宇峰服饰公司物流成本的管控体系提出保障措施，主要从加强物流成本管控体系的资源
投入、强化物流成本管控理念和完善物流成本管控体系整体性等三方面提出保障措施
关键词：作业成本法；物流成本；物流成本管控
ABSTRACT
With the rapid development of science and technology, the automation level of garment
and other modeling has been improving. The cost structure has undergone some changes. The
proportion of indirect costs in total cost is increasing and logistics costs remain high.
Therefore, clothing manufacturing pay more attention to the construction and improvement of
logistics cost management system, and actively think and explore how to reflect the business
conditions and the cost of information, reduce logistics costs and improve operating profit and
market competitiveness.
In business practice, logistics activities are often referred to as the third profit source,
defects and deficiencies of the traditional cost accounting method gradually, however, the
activity-based costing method is based on the enterprise logistics operations, mainly to the
drivers and cost drivers are analyzed in detail, which can provide a more comprehensive and
more accurate cost data and logistics information for the enterprise organization.
This article takes Yufeng Apparel Company as an example. Based on the field visits and
interviews, it mainly discusses how to introduce the activity-based costing method into the
logistics cost management system of Yufeng Apparel Company and improve Yufeng
Apparel's logistics cost control system. This article mainly includes four parts: The first part
mainly elaborates on the research background, research purpose and significance, domestic
and foreign research status, research ideas, research methods and possible innovations. The
second part mainly analyzes the current status and existing problems of logistics cost control
of Yufeng Apparel Company, including relevant concepts of logistics costs, basic conditions
of Yufeng Apparel Company, status of logistics costs of Yufeng Apparel Company, and
control of logistics costs. The method, the current status of logistics cost control procedures,
and the problems in the logistics cost control system are described and analyzed. The third
part is to construct the logistics cost management and control system of Yufeng Garment
Company. First of all, the importance of introducing logistics cost management system in
Yufeng Garment Co., Ltd. into the operation cost method is described. Secondly, the thoughts
and principles of the logistics cost management system based on the activity-based costing
method are described. Finally, the logistics cost management of Yufeng Garment Company is
based on the activity-based costing method. The system is designed. The fourth part is to put
forward the safeguard measures for the management and control system of logistics costs of
Yufeng Apparel Co., Ltd. It mainly proposes safeguard measures from the aspects of
strengthening the resource input of logistics cost control system, strengthening the concept of
logistics cost control, and improving the integrity of the logistics cost control system.
Key words: Activity-Based Costing; logistics cost; logistics cost control。