摘要
企业的物流系统是由一系列物流作业组成的。随着物流管理越来越受到重视,物流作业管理也成为现代物流管理的重要组成部分。作业成本法为物流作业管理提供了有效的成本核算工具,企业利用作业成本法所得到的信息,在作业分析的基础上,对物流作业流程进行改善,实行有效的作业管理,从而实现物流总成本最低和作业流程最优的目标。
The enterprise logistics system is composed of a series of logistics activities. With the increasing attention to logistics management, logistics activity management is becoming an important component in modern logistics management. Activity-based cost has offered an effective cost accounting tool for logistics activity management. Enterprises can utilize information received from activity-based cost to improve the procedures of logistics activities. Effective activity management can decrease the enterprise's total cost and realize an optimum goal.
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2004年第6期93-95,102,共4页
Journal of Wuhan University of Technology：Information & Management Engineering
基金
湖北省科技攻关计划资助项目(2003AA402B05).
关键词
物流作业
作业分析
作业管理
logistics activities
activity analysis
activity management
