摘要
阐述了物流成本及物流成本管理的含义,分析了我国物流成本管理的现状,基于作业成本法与传统成本计算方法的比较,并结合物流企业的特点,对作业成本法在物流企业中应用的必要性和可行性进行了探讨。
This paper expounds the connotations of the logistics cost antt logistics cost control, analyzes the present situation of our country＇s logistics cost control, and based on the comparison of ABC with traditional costing method, and connecting with the features of logistics enterprise, probes into the necessity and feasibility of applying ABC in logistics enterprise.
出处
《科技情报开发与经济》
2009年第6期130-132,共3页
Sci-Tech Information Development & Economy
