求翻译：本文以万客隆家具集团为例，针对我国当前中小型零售企业的特点，对企业的物流成本应用作业成本法进行核算，并根据其核算结果进行分析研究，从物流提供者的角度研究作业成本法在我国中小型物流企业的应用，利用作业成本法能够提供更为准确的成本信息，分析如何运用作业成本管理方法来对企业的物流作业进行管理，从而严格控制其成本。通过本文的研究，探讨我国的部分中小型企业亦可以运用作业成本法来挖掘和计算其真正的物流成本，并为企业的物流作业及成本管理等方面的决策提供方法和支持。是什么意思？

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