摘要
降低企业物流成本被认为是企业的第三利润源泉。而目前,在传统的成本核算方法下,我国企业的物流成本就像一座冰山,与实际发生值相差甚远。因此运用作业成本法,建立物流成本计算和控制的管理系统,才能真正降低企业物流成本。
Reducing logistics cost is considered to be the third profit source of enterprises. But at present, by using the traditional cost accounting method, the logistics cost of enterprises of our country is just like an iceberg, very differently with the actual cost. So, activity-based costing is applied, and a management system to calculate and control the logistics cost is established.
出处
《天津师范大学学报（社会科学版）》
CSSCI
北大核心
2006年第3期17-19,49,共4页
Journal of Tianjin Normal University(Social Science)
关键词
作业成本法
成本动因
物流成本管理
activity-based costing
cost driver
logistics cost management
