摘要
以物流成本核算为背景,以时间驱动作业成本法(Time-Driven Activity Based Costing,TDABC)为理论基础,通过分析TDABC在物流成本核算方面的优势及缺陷,提出将TDABC与约束理论(Theory of Constraint,TOC)结合起来使用,以实现对物流成本及物流流程有效管理。
After analyzing the advantages and weakness of the time-driven activity-based costing （TDABC） in logistics cost management, the paper proposes that a combination of TDABC and theory of constraint （TOC） would make an effective tool in logistics cost and workflow management.
出处
《物流技术》
2011年第4期61-64,共4页
Logistics Technology
