摘要
从作业成本法的应用难点展开分析,针对目前我国物流企业成本管理中存在的基本问题,提出了应用作业成本法的相关保障措施,为我国物流企业应用作业成本法进行成本管理提供环境和条件保证。
Starting with the difficulties for the application of activity-based costing（ABC）,the paper analyzes the fundamental problems in the cost management of logistics enterprises in China and puts forth the supporting measures for the application of ABC,aiming for the construction of the environment and conditions conducive to the application of ABC by Chinese logistics enterprises.
出处
《物流技术》
2010年第17期39-40,58,共3页
Logistics Technology
关键词
作业成本法
物流企业
成本管理
activity-based costing
logistics enterprise
cost management
