煤炭企业物流成本控制案例分析被引量：2

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摘要近年来,我国的物流管理效率低下已经成为制约我国企业发展的主要瓶颈,文章对作业成本法在企业物流成本的控制运用方面进行了重点研究。将作业成本法引入物流成本控制体系中,其中物流成本核算可以运用作业成本法进行准确核算,物流成本分析可运用作业成本法进行数据分析。通过煤炭企业物流成本控制案例进行分析说明,证明作业成本法的重要性及企业物流成本控制的整体性。

作者司洁萌

机构地区唐山师范学院经济管理系

出处《会计之友》北大核心 2014年第14期14-18,共5页 Friends of Accounting

关键词物流成本作业成本法成本预算

分类号 F273 [经济管理—企业管理]

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参考文献6

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