摘要
针对配送中心物流成本的计算方法——传统成本法和作业成本法的缺点提出EVA经济增加值法，并结合作业成本法应用到具体实例中。
The prevailing costing methods used in distributions centers traditional costing method and task -based costing method have some disadvantages. This paper presents a new costing method called Economic Value Added Costing （ EVA）, and shows examples of its application in costing of distribution centers along with the application of task - based costing method.
