摘要
在分析当前企业物流成本核算中主要问题的基础上,简述TD成本作业法的基本原理和优点,并简述了TD成本作业法在物流成本核算中的应用过程。通过TD成本作业法的应用为企业降低总物流成本、提高成本竞争力优势提供具体方法。
In this paper, on the basis of an analysis of the problems in the current practice of enterprise logistics cost accounting, we introduced briefly the working principle and strength of the TD activity-based costing, and described the process of the application of the approach in the accounting of enterprise logistics cost.
出处
《物流技术》
北大核心
2014年第10期289-291,共3页
Logistics Technology
基金
绵阳职业技术学院2013院级课题"基于会计从业资格考试的基础会计课程教学方法与改革"(gzy1207)
关键词
时间驱动成本作业法
物流
成本核算
time-driven activity-based costing
logistics
cost accounting
