摘要
首先以作业成本法为基础确认物流成本;然后对制造业的供应、生产、销售三大物流流程的物流成本构成进行分析,并在此基础上构建三大物流流程的成本体系;最后针对关键作业领域提出优化建议。
In this paper, we first defined the logistics cost using the activity-based costing process, then analyzed the composition of the logistics cost of the supply, production and sales process of the manufacturing industry, on such basis, built the cost system of the three processes, and at the end, proposed the suggestions to optimize the key activities thereof.
出处
《物流技术》
2015年第23期167-169,187,共4页
Logistics Technology
关键词
物流成本
作业成本法
制造业
物流成本体系
logistics cost
activity-based costing
manufacturing industry
logistics cost system
