| 我国企业隐性物流成本的构成与核算 |
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| 引用本文： | 董兴林,马媛,刘广东.我国企业隐性物流成本的构成与核算[J].中国市场,2009(23):106-107. |
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| 作者姓名： | 董兴林 马媛 刘广东 |
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| 作者单位： | 山东科技大学,经管学院,山东,青岛,266510 |
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| 基金项目： | 山东省软科学研究计划项目 |
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| 摘 要： | 流动资金占用成本在物流成本中的比重不断增大,构成了企业隐性物流成本的主要部分。本文基于国家标准《企业物流成本构成与计算》(GB/T20523—006)及隐性物流成本构成的把握,给出了企业隐性物流成本的具体算法,为现阶段我国企业准确计算物流成本提供了可行方案。
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| 关 键 词： | 隐性物流成本 流动资金占用成本 存货 自有资金 |
Constitution and Calculation of Enterprise Implicit Logistics Cost in Our Country |
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| DONG Xing-lin,MA Yuan,LIU Guang-dong.Constitution and Calculation of Enterprise Implicit Logistics Cost in Our Country[J].China Market,2009(23):106-107. |
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| Authors: | DONG Xing-lin MA Yuan LIU Guang-dong |
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| Institution: | College of Economics and Management;Shandong University of Science and Technology;Qingdao 266510;China |
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| Abstract: | With the proportion rising in total logistics cost, fiquidity occupation cost is becoming a main part of impficit lo- gistics cost. Based on national standards. Composition and calculation of logistics cost, （ GB/T 20523--2006） and the grasp of the meaning of implicit logistics cost, the article discusses specific method to calculate implicit logistics cost, which provides a feasible plan on calculating enterprise logistic cost accurately in our country at the present stage. |
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| Keywords: | implicit logistics cost liquidity occupation cost inventory own funds |
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