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浅谈制造业物资供应物流成本计算
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作者 龚先蓉 《经济视野》 2013年第13期-,共1页
本文在论述分析制造企业物资供应物流成本管控方面存在的主要问题,通过阐述作业成本计算相对于传统成本计算的优越性支撑分析其可行性,籍此探讨推进物流作业成本核算的主要步骤,在此基础上思考构建物流成本综合控制模式。
关键词 物资供应物流 成本计算 制造业
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Research on logistics management system based on supply chain management
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作者 Yi Shi 《International Journal of Technology Management》 2013年第6期71-74,共4页
Generally, supply chain logistics is the unification of logistics, information flow and capital flow, logistics runs through the whole process of the supply chain. Logistics connects the individual enterprise in the s... Generally, supply chain logistics is the unification of logistics, information flow and capital flow, logistics runs through the whole process of the supply chain. Logistics connects the individual enterprise in the supply chain and it is the bond of mutual cooperation between enterprises. In that way, the logistics management becomes an important part of the supply chain management system naturally. However, it is not so long since the theory of supply chain management and logistics management put forward so they are still being refined. Besides, it is lack of green philosophy in the logistics management of the supply chain and effect of logistics on the environment and resource efficiency do not be considered synthetically. Yet, methods to solve the problem that customers return items and waste materials have been excluded from the enterprises and business strategy. With the awareness that people should protect the environment and conserve resources enhanced and governments increase the intensity of environmental regulations constraints, the theory and practice of green logistics management are valued by the foreign supply chain management and logistics management theory community and the business community gradually. 展开更多
关键词 logistics management system supply chain management product manufacturing.
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