摘要
文章以三维核算模式作为供应链物流成本统计视角,以相关度分析作为主要的成本分析方法,选取实例企业进行供应链物流成本研究,建立相关度模型,分析主要影响指标,针对成本重点进行根源分析,并制定出相应的控制策略。
The paper based on the three -dimensional accounting mode for supply chain logistics cost statistics, used correlation analysis as the main cost analysis method, studied on the instance enterprisers supply chain logistics cost, built up correlation model, analysis its main impact index, analyzed the root causes of cost and made corresponding control strategies.
作者
许湘津
宋洋
XU Xiangjin, SONG Yang(Oxbridge College, Kunming University of Science and Technology, Kunming 650106, China)
出处
《物流科技》
2018年第10期128-130,共3页
Logistics Sci-Tech
基金
2018年云南省教育厅科学研究基金项目(2018JS754)
关键词
供应链
物流成本
三维核算模式
相关度分析
Supply chain
logistics cost
three-dimensional accounting mode
correlation analysis
