摘要
研究了物流服务中企业不重视各个客户的成本分配现状 ,分析了传统的物流成本核算法的弊端 ,介绍了ABC法的概念和原理 ,将ABC法应用于物流服务并给出实例。
The status that enterprises ignore the service cost in logistics service was studied.The shortage of the traditional logistics costing was analyzed and the activity based costing in logistics service costing was introduced.The basic theory of ABC was presented.An example of application of ABC in logistics service was given.
出处
《机床与液压》
北大核心
2004年第10期224-226,共3页
Machine Tool & Hydraulics
关键词
作业成本分析法
物流成本
物流服务
Activity based costing
Logistics cost
Logistics service
