| 作业成本法在物流企业中的应用研究 |
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| 引用本文： | 梁国锋. 作业成本法在物流企业中的应用研究[J]. 吉林省经济管理干部学院学报, 2010, 24(2): 58-60 |
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| 作者姓名： | 梁国锋 |
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| 作者单位： | 吉林大学农学部财务处,吉林,长春,130012 |
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| 摘 要： | 国内物流企业现行成本核算方法存在的问题,必须应用新的方法加以解决。在物流企业中应用作业成本法,能建立更为全面、准确、及时的成本管理体系。作业成本法核算程序的科学性和有效性以及作业成本法的应用价值,应该是我国大多数物流企业现实的选择。
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| 关 键 词： | 财务管理 物流成本 研究 |
Applied Research on Activity-based Costing in Logistics Enterprises |
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| LIANG Guo-feng. Applied Research on Activity-based Costing in Logistics Enterprises[J]. Journal of Jilin Province Economic Management Cadre College, 2010, 24(2): 58-60 |
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| Authors: | LIANG Guo-feng |
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| Affiliation: | LIANG Guo-feng(Financial Section of Agriculture Dep.in Jilin University,Changchun,Jilin 130012,China) |
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| Abstract: | Problems of the current cost accounting methodology in domestic logistics enterprises must be solved with new methods.The application of operating cost method in logistics enterprises can establish a more comprehensive,accurate and timely cost management system.The scientific nature and effectiveness of the application of activitybased costing as well as its value should be the realistic option of the majority of logistics enterprises in China. |
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| Keywords: | Financial management Logistics costs Research |
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