| 我国油田企业物流成本控制的问题及对策研究 |
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| 引用本文： | 李宏勋,关峰,马照丁.我国油田企业物流成本控制的问题及对策研究[J].物流技术,2011(19):129-131. |
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| 作者姓名： | 李宏勋 关峰 马照丁 |
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| 作者单位： | 中国石油大学(华东); |
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| 基金项目： | 国家社科基金项目“提高我国石油工业控制力和国际竞争力的研究”(05BJY050) |
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| 摘 要： | 首先分析了油田企业物流发展的特点,找出其物流成本管理中存在的问题,同时应用作业成本法对物流成本构成进行分析,并提出了有针对性的成本控制对策。
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| 关 键 词： | 油田企业 物流成本 作业成本法 成本控制 |
Research on Problems and Countermeasures of Logistics Cost Control of Oil Enterprises in China |
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| LI Hong-xun,GUAN Feng,MA Zhao-ding,Qingdao ,China.Research on Problems and Countermeasures of Logistics Cost Control of Oil Enterprises in China[J].Logistics Technology,2011(19):129-131. |
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| Authors: | LI Hong-xun GUAN Feng MA Zhao-ding Qingdao China |
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| Institution: | LI Hong-xun,GUAN Feng,MA Zhao-ding(China University of Petroleum(East China),Qingdao 266555,China) |
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| Abstract: | The paper first analyzes the characteristics of the logistics development of the oil enterprise and finds out the problems existing in its logistics cost control process.Then,ABC analysis is used to study its logistics cost structure and pertinent countermeasures of cost control are accodingly proposed. |
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| Keywords: | oil enterprises logistics cost activity-based costing cost control |
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