以作业成成本为基础的物流成本管理模式探析.docVIP

摘要:物流管理引入作业成本法是企业物流成本管理的必由之路。结合作业成本法的特点和物流成本管理的内容, 论文的标准格式提出应建立以作业成本为基础的物流成本管理的综合体系,包括以作业成本为基础的物流成本核算体系和以作业成本为基础的控制体系。 关键词:作业成本法 物流 成本管理 ? On Logistics Cost Management Model Based on Activity-Based Cost ? Abstract:Activity-based cost method is essential to logistics cost measurement and management. /logistics/Based on characteristics of activity-based cost and items of logistics cost management, the following problems are examined in this article: logistics cost management based onactivity-based cost is a synthetically system, including logistics cost calculation and control on logistics based