| 制造业物流成本控制研究 |
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| 引用本文： | 杨凌.制造业物流成本控制研究[J].沈阳工程学院学报(社会科学版),2009,5(2). |
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| 作者姓名： | 杨凌 |
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| 作者单位： | 沈阳工业大学财务处,沈阳,110178 |
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| 摘 要： | 在剖析制造企业物流成本控制的现状及其存在问题的基础上,通过对制造企业物流系统的分析,深入研究了基于作业的物流成本目标控制的方法,并总结了制造企业实施基于作业的物流成本目标控制方法应采取的相应措施.理论上探讨了在制造企业内部建立基于作业的物流成本目标控制系统的方法,对于物流成本目标控制途径在企业的具体应用还有待研究.
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| 关 键 词： | 物流 物流成本 控制 作业成本 |
Discussing the logistics cost control in manufacturing enterprise |
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| YANG Ling.Discussing the logistics cost control in manufacturing enterprise[J].Journal of Shenyang Institute of Engineering:Social Sciences,2009,5(2). |
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| Authors: | YANG Ling |
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| Institution: | Office of Financial Affairs;Shenyang University of Technology;Shenyang 110023;China |
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| Abstract: | On the basis of analyzing the actual situation and problems of logistics cost control in manufacturing enterprise,by analyzing logistics system of manufacturing enterprise,deeply researches the method of objective logistics cost control based on operation,and summarizes the measures that manufacturing enterprise should take to bring the method of objective logistics cost control based on operation into effect.From the aspect of theory discusses the method to establish objective logistics cost control system... |
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| Keywords: | logistics logistics cost control operation cost |
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