摘要
分析了目前物流企业成本预算存在的问题,并就作业成本预算在物流企业的实施进行探讨,详述了其具体的实施步骤。
The paper analyzes the problems existing in the cost budget of logistics enterprises at present, discusses the application of the cost budget based on activity in the enterprises and expatiates on its concrete implementing steps.
出处
《物流技术》
2008年第1期64-66,共3页
Logistics Technology
关键词
作业成本预算
物流企业
成本预算
cost budget based on activity
logistics enterprise
cost budget
