| 以作业成本为基础的物流成本管理模式研究 |
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| 引用本文： | 姚翠红,肖萍,吴锦明.以作业成本为基础的物流成本管理模式研究[J].茂名学院学报,2007,17(4):71-73. |
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| 作者姓名： | 姚翠红 肖萍 吴锦明 |
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| 作者单位： | 茂名学院,经济管理学院,广东,茂名,525000 |
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| 基金项目： | 茂名学院人文社会科学科研项目 |
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| 摘 要： | 物流管理引入作业成本法是企业物流成本管理的必由之路.结合作业成本法的特点和物流成本管理的内容,提出应建立以作业成本为基础的物流成本管理的综合体系,包括以作业成本为基础的物流成本核算体系和以作业成本为基础的控制体系.
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| 关 键 词： | 作业成本法 物流 成本管理 作业成本法 企业物流成本管理 模式研究 Cost Based Activity Management Model 控制体系 物流成本核算体系 综合 结合 物流管理 |
| 文章编号： | 1671-6590（2007）04-0071-03 |
| 修稿时间： | 2007-03-262007-05-25 |
On Logistics Cost Management Model Based on Activity - Based Cost |
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| YAO Cui-hong,XIAO Ping,WU Jin-ming.On Logistics Cost Management Model Based on Activity - Based Cost[J].Journal of Maoming College,2007,17(4):71-73. |
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| Authors: | YAO Cui-hong XIAO Ping WU Jin-ming |
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| Institution: | College of Economic Management, Maoming University, Maoming 525000, China |
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| Abstract: | Activity-based cost method is essential to logistics cost measurement and management.Based on characteristics of activity-based cost and items of logistics cost management,the following problems are examined in this article: logistics cost management based on activity-based cost is a synthetically system,including logistics cost calculation and control on logistics based on activity-based cost. |
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| Keywords: | activity- based costing logistics cost management |
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