作业成本法在供应链管理中的应用:国外研究综述被引量：4

Application of Activity-based Costing in Supply Chain Management:Foreign Literature Review

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摘要从作业成本法在供应链管理中的应用领域、框架模型设计、应用阶段和层次以及影响因素4个方面,对作业成本管理在供应链管理中应用的国外研究文献进行了系统梳理和综述。 This paper systematically reviews and summarizes the foreign research on the application of activity-based costing in the field of supply chain management from four aspects,namely application domain,framework model,application stage and level and influencing factor.

作者徐鲲鲍新中

机构地区北京联合大学管理学院

出处《技术经济》 CSSCI 北大核心 2016年第3期116-122,共7页 Journal of Technology Economics

基金国家社会科学基金项目"基于第三方风险动态监控平台的知识产权质押融资模式研究"(14BGL034) 北京社会科学基金重点项目"知识产权质押融资风险形成机理与风险动态共担机制设计"(15JGA003) 北京社会科学基金项目"电商双边市场供应链融资与北京小微企业融资体系优化研究"(14JGC097)

关键词供应链管理作业成本法框架模型 supply chain management activity-based costing framework model

分类号 F275.3 [经济管理—企业管理] F274 [经济管理—企业管理]

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参考文献53

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