| 论物流作业成本管理在企业中的实施 |
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| 引用本文： | 陈艳.论物流作业成本管理在企业中的实施[J].安阳师范学院学报,2011(1):96-99. |
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| 作者姓名： | 陈艳 |
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| 作者单位： | 安阳师范学院,工商管理学院,河南,安阳,455000 |
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| 摘 要： | 现代成本管理越来越深入到作业层次上进行作业计算与管理,作业成本管理系统往往被认为是最优核算系统,将其应用于企业物流活动中就形成了物流作业成本管理思想。它针对企业物流成本的特点,通过作业成本计算和作业成本控制,有效地弥补了传统的物流成本管理的缺陷,成为一种有效的物流成本管理方法。
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| 关 键 词： | 物流作业成本管理 作业成本计算 作业成本控制 |
The Discuss on the Application of Logistics Activity-Based Costing Management in Enterprise |
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| CHEN Yan.The Discuss on the Application of Logistics Activity-Based Costing Management in Enterprise[J].Journal of Aayang Teachers College,2011(1):96-99. |
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| Authors: | CHEN Yan |
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| Institution: | CHEN Yan (School of Business Administration,Anyang Normal University,Anyang 455002,China) |
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| Abstract: | More and more modern costing management is penetrated into activity level,utilizing information from Activity-Based Costing calculation and management.Activity-Based Costing Management(ABCM) is often considered as the best accounting system.When it is applied to the logistics activities of enterprises,logistics Activity-Based Costing Management is formed.It is focused on the characteristics of enterprise logistics cost to calculate logistics activity-based cost and controll logistics activity-based cost.ABC... |
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| Keywords: | activity-based costing caculate activity-based costing control logistics activity-based costing management |
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