雷利琼　马成林

摘要：物流作为“第三利润源”的重要性已经得到社会的广泛认知，加强物流成本的分析与核算，降低企业物流成本，成为了全世界研究的焦点。结合国内外企业物流成本核算的现状，通过实习、调研和考察，深入分析国内传统森工企业的生产物流过程和物流成本核算现状，对森工企业的生产作业过程、物流流程和物流成本构成进行全面系统的分析，提出基于作业成本法和因素分析法的森工企业物流成本核算方法和分析方法。給出森工企业物流成本核算的步骤和内容，构建财务核算的核算表。通过因素分析法，确定影响森工企业物流成本的关键因素，以达到控制物流成本的目的。最后，以东北地区某森工企业（林场）为例，验证该方法的有效性和实用性。

关键词：物流成本；作业成本法；森工企业

中图分类号：S 782.3文献标识码：A文章编号：1001-005X（2015）01-0164-05

Logistics Cost Analysis and Accounting for Forestry Enterprises

Lei Liqiong，Ma Chenglin*

（College of Engineering and Technology，Northeast Forestry University，Harbin 150040）

Abstract：The logistics importance has been widely recognized as the third profit source.How to strengthen the logistics cost analysis and accounting and reduce enterprise logistics cost，has become the focus of studies all over the world.Based on the current situation of logistics cost accounting in enterprises at home and abroad，the production process flow，logistics flow，logistics cost of forestry industry enterprise were analyzed comprehensively and systematically through practice，research，investigation，indepth analysis of the logistics processes and logistics cost accounting present situation of production of traditional forest industry enterprises at home.After that，the logistics cost of forestry enterprises accounting and analysis method was put forward based on activitybased costing and factor analysis method.The contents and steps were provided including financial accounting table.The key factors affecting the logistics cost of forestry industry enterprises were identified through factor analysis method in order to control logistics cost.Finally，the validity and practicability of the method was verified through an example of forestry enterprise（forest）in the northeast area.

Keywords： logistics cost；activitybased costing；forest industry

收稿日期：2014-05-05

基金项目：黑龙江省教育厅科学技术研究项目（12533018）；黑龙江省博士后资助项目（LBH-Z2018）

第一作者简介：雷利琼，本科生。研究方向：物流工程。

*通讯作者：马成林，博士，讲师。研究方向：林产品供应链物流、区域物流规划。Email：ms0127@126.com

引文格式：雷利琼，马成林.森工企业物流成本分析与核算[J].森林工程，2015，31（1）：164-168.1956年，在物流管理中引入物流总成本的概念。随着国际市场竞争不断加剧，物流成本管理已成为生产制造企业在企业管理中至关重要的内容，也是森工企业运营管理环节中的重要组成部分。通过对物流成本的核算和分析可以使资源得到更有效的利用[1-2]。……