| 第三方物流企业作业成本控制绩效评价 |
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| 引用本文： | 蹇令香,李世民.第三方物流企业作业成本控制绩效评价[J].大连海事大学学报(自然科学版),2006,32(4):1-4. |
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| 作者姓名： | 蹇令香 李世民 |
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| 作者单位： | 大连海事大学经济与管理学院 辽宁大连116026(蹇令香)，招商局物流集团辽宁有限公司 辽宁沈阳110036(李世民) |
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| 基金项目： | 辽宁省教育厅基金资助项目(20040072) |
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| 摘 要： | 从作业成本控制角度,构建第三方物流企业绩效评价指标体系,通过基于组合定权的模糊综合评价方法建立相应的评价模型.并用实例说明方法的有效性.方法具有分析评价和诊断功能,不仅能对企业成本控制总体状况进行有效评价,而且还能对成本控制某一具体方面进行评价.评价结果将成为管理者不断完善和提高成本管理水平的依据,从而有针对性地制定改善成本控制手段和措施.
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| 关 键 词： | 第三方物流企业 作业成本控制 组合定权 模糊综合评价 |
| 文章编号： | 1006-7736(2006)04-0001-04 |
| 收稿时间： | 2006-06-22 |
| 修稿时间： | 2006年6月22日 |
Study on performance evaluation of activity-based costing control in third-party logistics enterprises |
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| JIAN Ling-xiang,LI Shi-min.Study on performance evaluation of activity-based costing control in third-party logistics enterprises[J].Journal of Dalian Maritime University,2006,32(4):1-4. |
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| Authors: | JIAN Ling-xiang LI Shi-min |
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| Abstract: | Based on the principle of activity-based costing(ABC) control,this paper constructed the performance evaluation system in Third-Party Logistics Enterprises(TPLs),established the adequate performance model with fuzzy overall evaluation method based on combination weighting,and illustrated the validity of this method by case analyzing.This method has the analysis,evaluation and diagnosis functions,it not only can evaluate the overall performance of cost control in TPLs,moreover can evaluate a special subject of cost control.The result of evaluation can help manager contineously to enhance the level of cost management,and to make decision better so as to improve the method of cost control adequately further more. |
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| Keywords: | third-party logistics enterprises activity-based costing control combination weighting fuzzy overall evaluation |
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