| 基于作业成本法的寄售型保税仓库的优势分析 |
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| 引用本文： | 金光禹,赵一飞.基于作业成本法的寄售型保税仓库的优势分析[J].物流科技,2011,34(8):28-31. |
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| 作者姓名： | 金光禹 赵一飞 |
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| 作者单位： | 上海交通大学,上海,200030 |
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| 摘 要： | 对寄售型与公共型两种保税物流作业流程进行了细致的分析,对两种作业模式在作业成本方面的优劣势进行了深度分析。结果表明,寄售型保税物流中,仓库作业成本相对较高,但是总成本和时间效率均相对占优的结论。因此建议具有高附加值的和较高响应要求的售后服务零部件采用寄售型保税仓库是降低此类企业维修服务口岸物流成本的较好选择。
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| 关 键 词： | 寄售 保税物流 仓库管理 作业成本法 |
The Strength Analysis for Consignment Sales Bonded Warehouse Based on Activity-Based Costing |
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| JIN Guang-yu,ZHAO Yi-fei.The Strength Analysis for Consignment Sales Bonded Warehouse Based on Activity-Based Costing[J].Logistics Management,2011,34(8):28-31. |
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| Authors: | JIN Guang-yu ZHAO Yi-fei |
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| Institution: | (Shanghai Jiaotong University,Shanghai 200030,China) |
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| Abstract: | This article analyzes consignment bonded warehouse and general bonded warehouse deeply,and comparing the merits and limitations of these two modes of operation,such as the activity-based costs.We find that,the warehouse operation costs of consignment bond |
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| Keywords: | consignment sales bonded logistics warehouse management activity-based costing |
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