摘要
精益物流运作的基本思想和核心要旨是在物流服务成本和物流客户价值之间寻求一个最佳均衡,基于此分析了物流企业精益运作下的物流成本核算问题。首先对精益物流运作的内涵及其物流作业成本核算的作用机制进行了阐述,指出了物流成本核算对于精益物流运作的重大意义和作用。作业成本、作业单价、作业时间和作业处理量构成了现代物流企业物流作业成本的四个主要因素,以这四个因素为依据,重点研究了精益物流运作下企业物流作业成本核算中相关成本数据获取的方法、途径和程序。
In this paper, we analyzed the accounting of logistics cost in the lean operation of the logistics enterprises. First we explained the connotation of the lean operation of logistics as well as the acting mechanism of the accounting of logistics activity cost and pointed out the significance and function of logistics cost accounting in lean logistics operation. Then arguing that activity cost, activity unit price, activity time and activity processing load constituted the four major factors of the logistics activity cost of a modern logistics enterprise, we concentrated on the method, path and procedure for the acquiring of relevant cost information in the logistics cost accounting of the enterprise in lean operation.
出处
《物流技术》
北大核心
2013年第5期135-137,共3页
Logistics Technology
关键词
精益物流运作
物流作业
成本核算
物流服务成本
lean logistics operation
logistics activity
cost accounting
logistics service cost
