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中文摘要：
结合物流成本核算的要求，综合运用成本计算领域和供应链领域的最新理论，即作业成本法和SCOR模型，构建了基于SCOR的物流作业成本核算模型（ABC—SCOR模型），通过定义标准的物流作业分析流程，使物流作业成本核算的可操作性得到加强。最后，运用一案例进一步说明该方法的具体操作方法。
英文摘要：
Based on the requirement of logistics costing, combined with the newly developed theories of Acti＇vity-based Costing （ABC） and Supply Chain Operation Reference （SCOR） model,an SCOR based logistics activity costing system （ABC-SCOR model） was constructed,which defined a standard process of logistics activity analysis ,and made the logistics activity costing more exercisable. Finally, a case study concerned about purchase payment was presented to further detail the implementation of the ABC-SCOR model.
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