摘要
近年来,作业成本法得到较大的发展,以此为基础形成的作业成本管理的应用范围也在逐渐扩大,但作业成本管理在农产品物流中的应用尚属空白。分析作业成本管理在农产品物流中的适用性及其意义。
The cost of operation management application scope also is being gradually expanded in recent year, but the cost of operation management in the flow of the agricultural products has still been blank. In this artiele the suitability of the cost of operation management in the flow of the agricultural product was analyzed and its significance was pointed out.
出处
《安徽农业科学》
CAS
北大核心
2006年第11期2557-2557,2559,共2页
Journal of Anhui Agricultural Sciences
关键词
农产品物流
作业成本管理
适用性
Flow of agricultural plvduet
Cost of operation management
