共同配送成本分摊方法研究

Research on Cost Allocation Methods of Joint Distribution

企业开展共同配送的主要动机是降低物流成本。共同配送成本分摊的公平合理与否直接影响到企业开展共同配送的积极性。文章探讨了共同配送成本的构成与特点,给出了共同配送成本分摊应当遵循的原则,并提出了满足该原则下的共同配送成本分摊的方法,以一个算例来对共同配送成本分摊方法进行了验证。

The motivation of enterprises to carry out joint dis- tribution is to reduce the logistics cost. Whether the cost allo- cation of joint distribution is fair and reasonable directly af- fects enterprises＂ enthusiasm to take part in joint distribution. The authors have probed into the composition and the charac- teristics of its cost, given out the principles of allocation, pro- posed a cost allocation method based on the principles. Final- ly, test on the method has been made through an example.