摘要
物流成本管理是降低物流总成本,增强企业竞争优势的有效途径。本文介绍了物流成本管理和作业成本法,在与传统方法比较的基础之上,分析了作业成本法在物流成本管理当中的适用性;通过对物流作业模型的分析,提出了物流成本计算的方法。
The logistics cost management is to reduce the total cost of the logistics and also is the effective way to strengthen the enterprise's competition advantage. This text has introduced the logistics cost management and Activity Based Costing. The traditional method is compared unfavorably with Activity Based Costing. The test analyses the suitability that Activity Based Costing used in the logistics cost management. Through an analysis of the logistics homework model, has proposed the cost calculation method of the logistics.
出处
《物流科技》
2005年第3期9-11,共3页
Logistics Sci-Tech
