摘要
本文以作业成本法为对象,分析了传统物流成本计算的缺陷,提出了降低物流成本的10大基本原则,在此基础上研究和提出了基于企业运营决策的物流作业分析方法.
Based on the principle of the Activity Based cost (ABC), this paper analyses the limitation of the traditional logistics cost calculation, and ten basic principles in reducing logistics cost are proposed. Then the paper researches and gives the logistics activity analysis method based on the operation decision in enterprise.
出处
《机电产品开发与创新》
2005年第z1期125-128,共4页
Development & Innovation of Machinery & Electrical Products
基金
本论文得到国家自然科学基金项目(70072039)和天津市自然科学基金项目(013605411)的资助.
关键词
物流系统
成本控制
作业分析
Logistics system
Cost control
Activity analysis
