基于作业成本法的企业物流成本研究

Study on the Business Logistics Cost Based on Operation Cost Method

针对我国物流成本现状及物流成本的特点,结合作业成本法的原理提出了物流作业成本法。指出物流作业成本法能为企业提供准确、完整的成本信息,同时还是优化物流活动、加强物流成本管理的有力工具。

The paper puts forward a logistics operation cost method hased on operation cost method according to the current situation of China logistics cost and the features of logistics costs and points out that the method can provide accurate and entire cost information.