Activity-based cost management which belongs to cost management account cate yory has been used to check logistics cost in order to develop the cost management method in loystics.

• 摘要针对目前物流成本管理相对落后的现状和企业物流成本核算中存在的缺陷，将成本管理会计范畴的作业成本法应用于企业物流成本核算中。