摘要
在论述逆向物流成本形成机制的基础上,运用基于作业的成本分析法,构建了逆向物流运作的流程结构,并通过作业流程的分析,构建了逆向物流成本的退货成本核算模型、再加工成本核算模型、材料再生成本核算模型、产品拆卸成本核算模型、包装物和载运品回收成本核算模型及废弃处理成本核算模型。
Through the discussion on the formation of reverse logistics cost, by means of cost analysis method based on operation, this paper constructs the procedure of reverse logistics operation. By analyzing this procedure, it conceives relevant cost accounting models for reverse logistics： returned goods, reprocessing, material recycle, product disassembly, reclaim of package and carrier, waste disposal.
出处
《铁道运输与经济》
北大核心
2005年第12期26-27,共2页
Railway Transport and Economy
关键词
逆向物流
成本核算
模型
研究
reverse logistics
cost accounting
model
study
