| 基于TDABC和TOC的物流成本控制研究 |
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| 引用本文： | 涂南,叶剑. 基于TDABC和TOC的物流成本控制研究[J]. 物流技术, 2011, 0(7): 61-64 |
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| 作者姓名： | 涂南 叶剑 |
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| 作者单位： | 清华大学深圳研究生院; |
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| 摘 要： | 以物流成本核算为背景,以时间驱动作业成本法(Time-Driven Activity Based Costing,TDABC)为理论基础,通过分析TDABC在物流成本核算方面的优势及缺陷,提出将TDABC与约束理论(Theory of Constraint,TOC)结合起来使用,以实现对物流成本及物流流程有效管理。
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| 关 键 词： | TDABC TOC 物流成本 成本管理 |
Study on Logistics Cost Control Based on TDABC and TOC |
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| TU Nan,YE Jian. Study on Logistics Cost Control Based on TDABC and TOC[J]. Logistics Technology, 2011, 0(7): 61-64 |
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| Authors: | TU Nan YE Jian |
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| Affiliation: | TU Nan,YE Jian(Graduate School at Shenzhen,Tsinghua University,Shenzhen 518055,China) |
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| Abstract: | After analyzing the advantages and weakness of the time-driven activity-based costing(TDABC) in logistics cost management,the paper proposes that a combination of TDABC and theory of constraint(TOC) would make an effective tool in logistics cost and workflow management. |
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| Keywords: | TDABC TOC logistics cost cost management |
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