| 企业隐性物流成本的计算 |
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| 引用本文： | 黎荣芳.企业隐性物流成本的计算[J].中国市场,2008(41):46-47. |
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| 作者姓名： | 黎荣芳 |
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| 作者单位： | 四川建筑职业技术学院 |
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| 摘 要： | 随着流动资金占用成本在物流成本中的比重不断增大,社会和企业都越来越关注流动资金占用成本。对于企业而言,构成流动资金占用成本的隐性物流成本主要是指存货占用自有资金产生的利息。本文基于国家标准《企业物流成本构成与计算》(GB/T20523—2006)及对隐性物流成本含义的把握,探讨了三种计算隐性物流成本的方法。
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| 关 键 词： | 隐性物流成本 存货 自有资金 |
Calculation of Enterprise Implicit Logistics Cost |
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| Li Rongfang.Calculation of Enterprise Implicit Logistics Cost[J].China Market,2008(41):46-47. |
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| Authors: | Li Rongfang |
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| Institution: | Li Rongfang (Sichuan College of Architectural Technology) |
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| Abstract: | With the proportion rising in total logistics cost, society and enterprises are paying more and more attention on liquidity occupation cost. To enterprises, implicit logistics cost which composes total logistics cost mainly refers to the interest on inventory occupation own funds. Based on national Standards. Composition and calculation of logistics cost, (GB/T20523— 2006) and the grasp of the meaning of implicit logistics cost, the article discusses three methods to calculate implicit logistics cost. |
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| Keywords: | implicit logistics cost inventory own funds |
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