| 作业成本法在物流企业应用的优越性及其缺陷分析 |
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| 引用本文： | 阳志琼.作业成本法在物流企业应用的优越性及其缺陷分析[J].物流科技,2010(11):143-145. |
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| 作者姓名： | 阳志琼 |
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| 作者单位： | 湖南科技职业学院,湖南,长沙,410004 |
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| 摘 要： | 描述了作业成本法的概念和基本原理,分析了作业成本法与传统成本法的主要区别,指出了作业成本法在物流企业间接费用分配、产品定价、客户盈利性分析等方面具有的优越性,同时也指出了作业成本法在物流企业应用的缺陷。
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| 关 键 词： | 作业成本法 物流企业 应用 |
Costing in the Superiority of Logistics Enterprise Applications and Defect Analysis |
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| YANG Zhi-qiong.Costing in the Superiority of Logistics Enterprise Applications and Defect Analysis[J].Logistics Management,2010(11):143-145. |
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| Authors: | YANG Zhi-qiong |
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| Institution: | YANG Zhi-qiong(Hunan Vocational College of Science and Technology,Changsha 410004,China) |
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| Abstract: | This paper describes the costing concepts and basic principles of the costing and traditional costing the main difference that the operating cost of logistics enterprises in manufacturing cost allocation,product pricing,customer profitability analysis and other aspects of the superiority of the also pointed out that the operating costs in the logistics enterprise application defects. |
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| Keywords: | activity-based costing logistics applications |
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