- 1、本文档共19页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
- 5、该文档为VIP文档,如果想要下载,成为VIP会员后,下载免费。
- 6、成为VIP后,下载本文档将扣除1次下载权益。下载后,不支持退款、换文档。如有疑问请联系我们。
- 7、成为VIP后,您将拥有八大权益,权益包括:VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
- 8、VIP文档为合作方或网友上传,每下载1次, 网站将根据用户上传文档的质量评分、类型等,对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档
查看更多
物流成本(The logistics cost)
I. composition of enterprise logistics cost
At present, the authority of logistics is defined by the American logistics management association (1998). The association that logistics is part of the supply chain process, in order to meet customer demand for goods, services and related information from origin to consumption of the efficient, effective forward and reverse flow and storage of the planning, implementation and control of process. The American association of logistics management by Japan in 1997 the calculation standard of logistics cost according to the functional division of the way to divide the logistics cost, divided into warehousing operation cost, inventory cost, transportation cost, management cost 4 classes. 1. Warehouse operation costs include loading and unloading cost, inspection cost, logistics processing cost, replenishment cost, warehousing cost and acceptance cost. 2. Inventory costs include inventory tie up funds of interest, the interest of the inventory tie up funds to join the logistics cost, this is the biggest difference between modern logistics and traditional logistics cost calculation, it is to reduce logistics cost and accelerate the capital turnover. 3. Transportation costs include road transport and other transportation costs and the cost of shippers, which include the operation and loading and unloading costs of the transportation department. 4. Management costs also refer to logistics management costs, including order processing costs and procurement processing costs. In the United States, experts determine a fixed proportion, multiplied by the total cost of warehousing, inventory costs and transportation costs, according to the history of the United States.
Ii. Problems of logistics cost management of enterprises
(I) there is no accounting for logistics costs
Logistics no individual project in the financial and accounting systems of enterprises, is the enterprise all the cost of the columns in the colu
您可能关注的文档
- 煲机王burn in cd(Burn in CD).doc
- 滨州市快速代评助理(中级)高级工程师职称评定评审及申报(Binzhou rapid acting evaluation assistant (intermediate) senior engineer title evaluation review and declaration).doc
- 组装电视机维修(Assemble the TV maintenance).doc
- 测量补考复习题(To measure complementary exercises).doc
- 测量计算(Measure to calculate).doc
- 测量平差基础(Measurement of adjustment basis).doc
- 测量解答题(Measurement solution).doc
- 测量学课后习题及答案(Measurement of homework problems and answers).doc
- 测量试题(Measurement test).doc
- 测量学试题库(Measurement of test questions).doc
文档评论(0)