针对传统物流成本核算存在的不足,结合作业成本法的原理提出了作业成本法。通过作业成本法提供的信息优化物流成本管理,采用物流作业链的改造、资源的合理分配、物流作业标准化等策略,从而使物流成本得到有效控制和降低。 Aiming at the shortcomings of the traditional logistics cost accounting, this paper proposed ABC with the principle of ABC. The logistics cost management is optimized through the information provided by ABC. The strategies such as the transformation of logistics chain, the rational allocation of resources and the standardization of logistics operations are adopted to effectively control and reduce the logistics cost.