第三方物流企业约定作业能力成本控制研究

随着第三方物流企业应用高科技的速度不断加快以及模仿能力的普遍提高，对成本进行有效控制已成为竞争的焦点。由于第三方物流企业已经具备了应用作业成本法的条件．在传统成本法对成本控制呈现边际效用递减的情况下，其对成本控制的重点应逐渐转移到对作业能力的控制与管理上。探讨了作业成本法在第三方物流企业作业能力成本控制中的应用，研究企业如何根据未来物流服务的需求，确定未来期间最优的约定作业能力水平．从而为企业的经营管理决策提供科学的依据。

Research of cost control of designed ability of activity in third-party logistics enterprises

Along with the speed up of high- tech application and the increasing ability of imitating in third-party logistics enterprises (TPLs), the competitive focus should be transferred to valid cost control. Because TPLs has already had the condition of using activity-based costing (ABC), and decreasing marginal utility in cost control has taken on by using traditional costing, the control and management on ability of activity should be the point of cost control in TPLs. It presents the application of ABC on cost of activity ability in TPLs, and discussed how TPLs calculate the superior designed ability level of activity, which can provide scientific information for decision-making according to the need of future logistics services.