| 作业成本法在物流成本管理中的应用探讨 |
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| 引用本文： | 李丽婷. 作业成本法在物流成本管理中的应用探讨[J]. 科技情报开发与经济, 2009, 0(6) |
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| 作者姓名： | 李丽婷 |
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| 作者单位： | [1]山西财经大学,山西太原030012 [2]山西工程职业技术学院,山西太原030012 |
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| 摘 要： | 阐述了物流成本及物流成本管理的含义,分析了我国物流成本管理的现状,基于作业成本法与传统成本计算方法的比较,并结合物流企业的特点,对作业成本法在物流企业中应用的必要性和可行性进行了探讨。
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| 关 键 词： | 物流企业 成本管理 作业成本法 |
Probe into the Application of the Activity-based Costing(ABC) in Logistics Cost Control |
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| LI Li-ting. Probe into the Application of the Activity-based Costing(ABC) in Logistics Cost Control[J]. Sci-Tech Information Development & Economy, 2009, 0(6) |
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| Authors: | LI Li-ting |
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| Abstract: | This paper expounds the connotations of the logistics cost and logistics cost control,analyzes the present situation of our country's logistics cost control,and based on the comparison of ABC with traditional costing method,and connecting with the features of logistics enterprise,probes into the necessity and feasibility of applying ABC in logistics enterprise. |
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| Keywords: | logistics enterprise cost control ABC |
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