摘要
物流目标成本事前管理是物流企业施行物流目标成本管理的最重要环节,然而在实施过程中却存在着各种问题。本文将站在另外一个角度,对物流企业如何有效实施目标成本事前管理进行尝试性的探索。
Target cost prior management of logistics is the most important step for a logistics corporation to implement target cost prior management. However, there are various problems in the process of implementation. How to implement target cost prior management of logistics effectively is discussed from another perspective.
出处
《湖北汽车工业学院学报》
2007年第2期70-72,共3页
Journal of Hubei University Of Automotive Technology
关键词
物流成本
目标成本管理
事前管理
估算成本
logistics cost
target cost management
prior management
estimated cost