| 基于作业成本法的企业物流成本研究 |
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| 引用本文： | 罗宇洁.基于作业成本法的企业物流成本研究[J].物流技术,2007,26(1):30-32,40. |
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| 作者姓名： | 罗宇洁 |
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| 作者单位： | 内蒙古科技大学,内蒙古,包头,014010 |
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| 摘 要： | 针对我国物流成本现状及物流成本的特点，结合作业成本法的原理提出了物流作业成本法。指出物流作业成本法能为企业提供准确、完拯的成本信息，同时还是优化物流活动、加强物流成本管理的有力工具。
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| 关 键 词： | 物流成本 作业成本 物流作业成本 |
| 文章编号： | 1005-152X（2007）01-0030-03 |
| 收稿时间： | 2006-12-08 |
| 修稿时间： | 2006-12-08 |
Study on the Business Logistics Cost Based on Operation Cost Method |
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| LUO Yu-jie.Study on the Business Logistics Cost Based on Operation Cost Method[J].Logistics Technology,2007,26(1):30-32,40. |
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| Authors: | LUO Yu-jie |
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| Abstract: | The paper puts forward a logistics operation cost method hased on operation cost method according to the current situation of China logistics cost and the features of logistics costs and points out that the method can provide accurate and entire cost information. |
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| Keywords: | logistics const operation cost logistics operation cost |
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