在我国物流行业快速发展的背景下，国内对第三方物流成本的核算采用传统核算方法并不能准确反映出物流成本。本文经过国内外文献的阅读和总结，在对国内外作业成本法的研究情况有一定了解的基础上，对德邦物流企业的现状进行分析，运用作业成本法对其物流成本进行核算应用，首先确认资源动因和作业成本中心，将间接费用归集到作业成本中心形成作业成本库，然后确认作业成本动因，将作业成本归集到成本对象上^[1]。接着与传统作业成本法进行作业成本的比较，找出作业成本法的优势，为德邦物流企业准确核算物流成本提供应用研究。

In the context of the rapid development of my country's logistics industry, the use of traditional accounting methods for third -party logistics costs cannot accurately reflect logistics costs. After reading and summing up domestic and foreign literature, this article has a certain understanding of the research on the cost of operating costs at home and abroad. After understanding the current status of Debon logistics enterprises, use the operating cost method to account for their logistics costs. First of all, confirm the resource resource The Center for Mobility and Operations Costs will collect indirect expenses into the operating cost center to form the operating cost library, and then confirm the operating cost dynamic cause, and collect the operating cost into the cost object. Then compare the cost of operating costs with the traditional operating cost method, find out the advantages of the operating cost method, and provide application research for the accurate calculation of logistics costs for Debon logistics enterprises.