基于作业成本法的中小企业物流成本差异分析

Analysis of Logistics Cost Difference of Small-and-medium-sized Enterprises Based on ABC

从作业的角度对制造业物流成本的消耗进行分析,找出消耗资源的作业的不同类型,进而找出不同作业类型消耗资源成本的差异性,为物流成本的有效控制提供依据。

In this paper, from an activity perspective, we analyzed the logistics cost consumption of the manufacturing industry, identified the different types of resource-consuming activities and then differentiated the cost of resource consumption of each activity.