摘要
按照作业成本法的基本原理,推导出物流企业实施作业成本法的具体流程,以及基于作业的以物流服务项目为成本对象的成本计算模型,再以实际案例说明其过程,并论述了作业成本法在支持物流企业的客户管理、定价决策、业务流程再造和成本控制等方面的作用.
According to the basic principle of applying ABC in logistics enterprise, the concrete process of implementing ABC and the mathematical model of calculating cost are deduced. And this model subjects to logistics service project and bases on activity. Moreover, the applying process is explained by a case, and ABC＇s function in supporting logistics company＇s customer management, pricing decision, business process reengineering and cost control are elaborated.
出处
《武汉理工大学学报（交通科学与工程版）》
2007年第3期498-501,共4页
Journal of Wuhan University of Technology（Transportation Science & Engineering）
关键词
物流企业
成本
作业成本法
模型
logistics enterprise
cost
activity based costing
model
