摘要
本文在分析和比较任务成本(MissionCosting)与作业成本(Activity-BasedCosting)的前提下,将任务成本与作业成本结合起来构建了企业物流成本核算的M-A模型框架。在这个模型框架内,系统地阐述了企业物流成本核算的涵括范围、数据收集来源以及相关物流成本的分配架构等。
At the base of analyzing and comparing mission costing and activity- based costing, an M- A model of logistics costing in enterprise has been built under the condition of combing the two methods. In the model, the range, data origins and distributing frame of logistics costing in enterprise have also been expatiated by the numbers.
出处
《财经科学》
CSSCI
北大核心
2006年第5期114-119,共6页
Finance & Economics
基金
西南交通大学重点科技发展基金
合同编号:2005A08。
关键词
物流成本
任务成本
作业成本
M—A模型
logistics cost
mission costing
activity- based costing
M- A model
