| 企业物流成本计量模型及其应用研究——基于物流作业流程分析 |
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| 引用本文： | 周敏,王成钢.企业物流成本计量模型及其应用研究——基于物流作业流程分析[J].上海立信会计学院学报,2006,20(1):28-32. |
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| 作者姓名： | 周敏 王成钢 |
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| 作者单位： | 1. 湖南商学院工商管理系,湖南,长沙,410019
2. 长沙理工大学管理学院,湖南,长沙,410076 |
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| 摘 要： | 传统的成本核算方法以产品为导向,不能识别客户间差异,不适用于挖掘客户价值。基于顾客价值的物流成本ABC计量模型以客户为导向,可以准确计量企业客户物流成本,有助于企业更好地进行客户关系管理,抓住最有价值的客户。
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| 关 键 词： | 顾客价值 物流成本 计量模型 |
| 文章编号： | 1009-6701（2006）01-0028-05 |
| 收稿时间： | 2005-10-14 |
| 修稿时间： | 2005年10月14 |
The Enterprises' Logistics Cost Measure Model and its Application--Analysis Based on Logistics Process |
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| ZHOU Min,WANG Cheng-gang.The Enterprises'''' Logistics Cost Measure Model and its Application--Analysis Based on Logistics Process[J].Journal of Shanghai Lixin University of Commerce,2006,20(1):28-32. |
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| Authors: | ZHOU Min WANG Cheng-gang |
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| Abstract: | The traditional costing measure methods,which is products oriented,can't identify differences between customers,nor did it explore the customers' value.The logistics cost calculation model based on customer value,which is the customers' value oriented,may accurately measure the customer logistics cost.And so,it may do well on the customer relationship management and holding the most worthy customers. |
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| Keywords: | customer value logistics cost measure model |
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