| 作业成本法在物流企业中的应用分析 |
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| 引用本文： | 许民利,袁卓异.作业成本法在物流企业中的应用分析[J].企业技术开发,2006,25(6):85-87,111. |
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| 作者姓名： | 许民利 袁卓异 |
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| 作者单位： | 中南大学商学院,湖南长沙410083 |
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| 摘 要： | 物流已经成为国民经济的支柱产业之一,加强其成本管理已经成为物流管理的重中之重。文章在分析物流及物流成本管理现状的基础上,探讨作业成本法在物流管理中应用的意义和可行性,提出了在物流管理中应用作业成本法的程序,分析了我国物流企业采用作业成本法应注意的几个问题。
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| 关 键 词： | 物流管理 成本管理 作业成本法 |
| 文章编号： | 1006-8937（2006）06-85-03 |
| 收稿时间： | 2006-02-26 |
| 修稿时间： | 2006年2月26日 |
Application and analysis of activity-based costing to logistics enterprise |
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| XU Min-li,YUAN Zhuo-yi.Application and analysis of activity-based costing to logistics enterprise[J].Technological Development of Enterprise,2006,25(6):85-87,111. |
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| Authors: | XU Min-li YUAN Zhuo-yi |
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| Abstract: | Logistics industry has become one of the main industries of China. It is more and more important to reinforce the cost management of logistics. Based on the analysis of the situation of Chinese logistics and cost management of logistics, the significance and feasibility of application of activity-based costing to logistic management is studied. Then the process of applying activity-based costing to logistic management is given. At the end of the paper, some suggestions are given to the enterprise that will implement activity-based costing. |
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| Keywords: | logistic management cost management activity-based costing |
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