摘要
针对目前我国第三方物流企业的成本管理方法难于反映实际作业过程,以及成本控制预算不准确等问题,提出了针对第三方物流企业,应用作业成本控制方法来探析企业的成本问题。
Aiming at the cost of third party logistics management is difficult to reflect the actual operation process,and cost control issues such as the budget is not accurate,in this paper,for the third-party logistics companies,operating cost control methods applied to the cost of business problems.
出处
《物流科技》
2011年第4期98-100,共3页
Logistics Sci-Tech
关键词
第三方物流
作业成本
控制方法
企业成本
third-party logistics
operating costs
control method
business costs