以作业成本为基础的物流成本管理模式研究

On Logistics Cost Management Model Based on Activity-Based Cost

物流管理引入作业成本法是企业物流成本管理的必由之路。结合作业成本法的特点和物流成本管理的内容,提出应建立以作业成本为基础的物流成本管理的综合体系,包括以作业成本为基础的物流成本核算体系和以作业成本为基础的控制体系。

Activity- based cost method is essential to logistics cost measurement and management. Based on characteristics of activity - based cost and items of logistics cost management, the following problems are examined in this article： logistics cost management based on activity- based cost is a synthetically system, including logistics cost calculation and control on logistics based on activity- based cost.