期刊文献+

企业物流成本核算存在的问题及对策 被引量:3

原文传递
导出
摘要 随着企业成本管理工作的进一步精细化,越来越多的企业认识到物流成本管理的重要性,降低物流成本成为企业取得竞争优势的重要途径。本文分析了目前企业物流成本核算中存在的种种问题,针对这些问题提出了相应的建议。
作者 刘栋
出处 《会计师》 2018年第18期30-31,共2页 Accountant
  • 相关文献

参考文献3

二级参考文献27

  • 1张喆,黄沛,张良.中国企业ERP实施关键成功因素分析:多案例研究[J].管理世界,2005,21(12):137-143. 被引量:74
  • 2Lisa M. Ellram, George A. Zsidisin, Sue Perrott Siferd, Michael J. Stanly. "The Impact of Purchasing and Supply Management Activities on Corporate Success". Journal of Supply Chain Management, 2002, Winter, :38 (1): 4-17.
  • 3国研网数据中心,http://edu.drcnet.com.cn/DRCnet.common.web/docview.aspx?docid=1475191&leafid=14563&chnid=499,2007-03-20.
  • 4中国物流与采购联合会.《中国物流年鉴2004》,北京,中国社会出版社,2004.
  • 5Lisa M. Ellram. " Strategic Cost Management in the Supply Chain: A Purchasing and Supply Manage- ment Perspective". CAPS Research, Report,2002.
  • 6M. Munday. "Buyer-supplier Partnerships and Cost Data Disclosure". Management Accounting, 1992, 70 (6) : 28-32.
  • 7George A. Zsidisin, Lisa M. Ellram,Jeffrey A. Ogden. "The Relationship between Purchasing and Supply Management's Perceived Value and Participation in Strategic Supplier Cost Management Activities". Journal of Business Logistics, 2003, 24(2):129-154.
  • 8Ellram, Lisa M., and Sue P. Siferd. "Total Cost of Ownership: A Key Concept in Strategic Cost Management". Journal of Business Logistics, 1998, 19(1) : 85-102.
  • 9Ernst & Young. "LLP, Activity Based Costing for Food Wholesaler and Retailer, Joint Industry Project on Ef ficient Consumer Response", 1994.
  • 10La Londe, Bernard J. , and Terrance L. Pohlen . "Issues in Supply Chain Costing". The International Journal of Logistics Management, 1996,7(1):1-12.

共引文献43

同被引文献4

引证文献3

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部