| 基于ABC的物流成本控制分析 |
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| 引用本文： | 吴振华,黎芸.基于ABC的物流成本控制分析[J].大众科技,2012(1):265-267. |
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| 作者姓名： | 吴振华 黎芸 |
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| 作者单位： | 桂林电子科技大学商学院 |
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| 摘 要： | 成本控制是物流成本管理的核心,是企业取得成本领先的保证。所以应用科学的成本控制方法对我国企业的物流成本进行分析显得十分重要。通过对我国企业物流成本管理的现状进行分析,并重点介绍如何应用作业成本法对我国企业的物流成本进行控制,详细阐述作业成本法的内涵及其计算程序和运用作业成本法的可行性和优势,建立了物流成本的作业成本控制模型。同时介绍了作业成本法在物流成本控制中的应用,旨在增强企业竞争力。
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| 关 键 词： | 作业成本法(ABC) 成本控制 物流成本 |
Based Costing Analysis of the logistics cost control |
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| Abstract: | The logistics cost management cost control is the core of the enterprises to obtain cost leadership.Therefore,the cost of control methods applied science of logistics enterprises in China is very important to analyze the cost.Through the management of logistics cost in China to analyze the situation and focus on the application of activity-based costing on the cost of logistics enterprises in China to control,while costing detail the meaning and application of computational procedures and the feasibility and costing advantage,the establishment of a logistics cost model for operating cost control.Costing by cost control under the concept of innovation,combined with activity-based costing and cost control theory,introduced activity-based costing in the application of logistics cost control,cost control,building a new business model,designed to enhance the competitiveness of enterprises. |
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| Keywords: | activity-based costing(ABC) cost control logistics costs |
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