摘要
以作业成本法为工具,通过将物流活动按职能划分为运输、装卸、包装、存储、流通加工和信息处理六类作业,建立了系统的物流成本控制方法。利用该方法不仅可以准确计算企业整体的物流成本,而且可以为企业降低成本提供有效信息。
Activity-based Costing (ABC) is employed to divide logistics activity into activities of transporting, loading, packing, storing, circulating and information disposing. A systematic method is established to control logistics cost. Using the method, the whole logistics cost of an enterprise could be well evaluated, and effective information is available for the enterprise to further reduce the cost.
出处
《工业工程》
2004年第6期65-68,共4页
Industrial Engineering Journal
