物流作业成本测度及其应用

Activity-Based Logistics Costing System and its Application

对于企业来讲,要实施现代化的物流管理,首要的是全面、正确地把握包括企业内外发生的物流成本等企业整体的物流成本,也就是说,要削减物流成本必须以企业整体成本为对象。本文全面分析探索了新型的成本管理方法———物流作业成本测度———及其在物流供应链管理中的应用。

It is very important for companies to analyze total cost of logistics activities that occurred inside and outside of companies. Especially, in order to upgrade the performance of logistics, companies should control cost from the perspective of process management and supply chain management. Based on reviewing of other schools of logistics cost management, this paper analyzes a new way of logistics costing system, namely, activity-based logistics costing system and its application.