| 基于作业成本法的物流作业分析与改善 |
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| 引用本文： | 阳志琼.基于作业成本法的物流作业分析与改善[J].湖南经济管理干部学院学报,2010(4):82-85. |
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| 作者姓名： | 阳志琼 |
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| 作者单位： | 湖南科技职业学院经贸商务系,湖南长沙410004 |
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| 摘 要： | 作业成本法以＂作业＂为单位计算物流服务的成本,为物流企业成本核算提供了较为科学的体系和方法,同时引入了作业分析与优化的理念,其应用环境与物流企业独特的生产运作方式不谋而合。物流企业可以通过消除和减低无效作业,选择和分享有效作业来改善物流作业,以降低物流作业成本。
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| 关 键 词： | 作业成本法 物流作业 作业分析 |
Analysis and Improvement of Logistics Operations of Activity-based Costing |
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| YANG Zhi-qiong.Analysis and Improvement of Logistics Operations of Activity-based Costing[J].Journal of Hunan Economic Management College,2010(4):82-85. |
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| Authors: | YANG Zhi-qiong |
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| Institution: | YANG Zhi-qiong(Department of International Trade, Hunan Vocational College of Science and Technology, Changsha 410004, Hunan, China) |
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| Abstract: | Activity-based costing for the logistics accounting system can provide a more scientific method. The paper introduces the concept of operations analysis and optimization, whose application environment of production and logistic company operating agree without prior consultation. Logistics companies can eliminate and reduce the ineffective operation, selection and sharing of effective operations to improve logistics operations to reduce the cost of logistics operations. |
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| Keywords: | activity-based costing logistics operation activity analysis |
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