Abstract: This paper introduced Activity-Based Costing of logistics, analyzed cost constitutes and the related relation between Activity-Based Costing and the cost of logistics, used linear regression forecast and control principle to foresee the logistics cost and control the quantity of logistics activity.It discussed the calculation and prediction of the cost of multi-activity logistics and measured the principle of optimization.The given example verified the correctness of this principle which has cer

Key words: activity-based costing of logistics, linear regression, forecast, control

摘要： 首先介绍了物流作业成本法，分析了物流成本的作业构成以及物流作业与物流成本的相关关系，引入线性 回归预测与控制原理来预测物流作业成本和控制物流作业量。同时讨论了多作业物流作业成本的计算、预测和作 业量的优化控制基本原理。通过实例验证了线性回归预测与控制原理对多作业物流作业成本的计算、预测和对作 业量的优化控制的正确性，该原理对物流成本管理与决策具有一定的参考价值。

关键词: 物流作业成本, 线性回归, 预测, 控制