摘要
首先分析了烟草商业企业物流管理的现状,对相关理论进行总结。在此基础上,结合烟草商业企业实际情况,研究构建了企业物流成本核算体系、绩效评价体系以及绩效回溯模型,并通过实际应用,验证研究的有效性。
The paper first analyzes the current status of the logistics management of tobacco commercial enterprises and summarizes the related theories, based on which, it constructs the logistics costing system, performance evaluation system and performance retrospection system of tobacco enterprises, whose effectiveness is demonstrated by their practical applications.
出处
《物流技术》
2010年第11期121-122,152,共3页
Logistics Technology
关键词
烟草商业企业
物流成本核算
绩效评价
tobacco commercial enterprise
logistics costing
performance evaluation
