物流仓储作业成本实证研究

A Empirical Study on Warehousing Activity Costs

物流贯穿于产品的流动过程之中,从原材料采购到成品分销这一物流过程横穿了企业的各职能部门,其仓储环节占用了大量的资源,成本核算需要单独核算。结合企业物流成本评价方法和作业成本法,通过实证比较不同时期的物流仓储成本并对其进行趋势分析,从而找出在影响仓储成本变化的主要环节。

Based on business logistics cost evaluation method and activity-based costing, the paper compares the warehousing costs in different period emprirically and analyzes its trend in order to find out the main links which make warehousing cost change.