| 物流作业成本核算模型研究 |
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| 引用本文： | 李淼,程国全.物流作业成本核算模型研究[J].物流技术,2011,30(1):79-81. |
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| 作者姓名： | 李淼 程国全 |
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| 作者单位： | 北京科技大学,北京,100083 |
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| 摘 要： | 通过对物流中心作业流程的标准化设计,基于作业成本法的思想,运用表格工具进行各项作业的成本参数设置,从而建立起物流作业成本核算模型。
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| 关 键 词： | 作业成本法 流程分析 物流作业成本核算模型 |
Study on Logistics Activity Cost Accounting Model |
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| LI Miao,CHENG Guo-quan.Study on Logistics Activity Cost Accounting Model[J].Logistics Technology,2011,30(1):79-81. |
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| Authors: | LI Miao CHENG Guo-quan |
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| Institution: | LI Miao,CHENG Guo-quan(University of Science & Technology Beijing,Beijing 100083,China) |
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| Abstract: | Through designing the standard logistics center activity process and using the method of activity-based costing,the paper employs diagram and table drawing softwares to the setting of the cost parameters of various logistics activities which are then used to formulate the cost accounting model of logistics activities. |
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| Keywords: | activity-based costing process analysis logistics activity cost accounting model |
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