To fulfill this aim, this article imports the activity based costing into the measurement of logistics cost and analyzed in detail the feasibility of measure the logistics total cost by the activity based costing in manufacture.

• 第三，将作业成本法(Activity-based Costing，简称ABC)引入物流成本计量，建立了制造企业物流成本ABC计量模型，并详细分析了制造企业运用作业成本法计量物流总成本的可行性。