| 军事物流的全生命周期成本控制探讨 |
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| 引用本文： | 王凤忠,赵复涛,吴志斌,孙铭鸿. 军事物流的全生命周期成本控制探讨[J]. 物流技术, 2012, 0(13): 411-413 |
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| 作者姓名： | 王凤忠 赵复涛 吴志斌 孙铭鸿 |
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| 作者单位： | 军事交通学院汽车工程系;解放军72849部队 |
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| 摘 要： | 根据全生命周期成本分析法的基本原理,分析了军事物流成本的阶段构成及相关作业,结合作业成本法,给出了军事物流成本的核算模型,并提出了几点建议。
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| 关 键 词： | 军事物流 全生命周期 作业成本法 成本控制 |
Study on Life-circle Cost Control of Military Logistics |
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| WANG Feng-zhong,ZHAO Fu-tao,WU Zhi-bin,SUN Ming-hong. Study on Life-circle Cost Control of Military Logistics[J]. Logistics Technology, 2012, 0(13): 411-413 |
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| Authors: | WANG Feng-zhong ZHAO Fu-tao WU Zhi-bin SUN Ming-hong |
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| Affiliation: | 1.Department of Automobile Engineeriing,Military Transportation University,Tianjin 300161;2.Troop 72848 of the PLA,Qixia 265301,China) |
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| Abstract: | According to the basic principle of life-circle cost analysis,we analyzed the composition of the military logistics cost in different stages and the corresponding operations,presented the accounting model of military logistics cost based on ABC,and at the end gave several suggestions. |
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| Keywords: | military logistics life circle ABC cost control |
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