| 物流成本计算模型的构建及其应用研究——基于作业成本法原理 |
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| 引用本文： | 周美荣.物流成本计算模型的构建及其应用研究——基于作业成本法原理[J].物流科技,2006,29(12):5-9. |
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| 作者姓名： | 周美荣 |
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| 作者单位： | 上海海事大学,上海,200135 |
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| 摘 要： | 物流成本核算一直是困扰现代企业的一个难题。本文针对物流成本计算困难这一问题。借助作业成本法的基本原理，构建普通制造企业的物流成本计算模型，并通过举例分析这一模型的具体运用，为企业核算、控制其物流成本以厦进行物流成本决策提供思路。
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| 关 键 词： | 作业 作业成本法 物流成本 物流成本计算模型 |
| 文章编号： | 1002-3100（2006）12-0005-05 |
| 收稿时间： | 2006-05-26 |
| 修稿时间： | 2006年5月26日 |
Study on Constructing the Model of Logistics Cost Accounting and Its Application——Based on ABC |
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| ZHOU Mei-rong.Study on Constructing the Model of Logistics Cost Accounting and Its Application——Based on ABC[J].Logistics Management,2006,29(12):5-9. |
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| Authors: | ZHOU Mei-rong |
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| Institution: | Shanghai Maritime University, Shanghai 200135, China |
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| Abstract: | The logistics cost accounting has always been a problem facing modern enterprises. Based on the principle of ABC, the article concerning the problem constructs a model of cost accounting used in common enterprises. By analyzing its application through a concrete example it offers enterprises the train of thought in cost accounting, cost control and cost decision-making. |
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| Keywords: | activity activity-based costing logistics cost the model of logistics cost accounting |
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