摘要
竞争的激烈化促使制造企业想方设法地控制成本。随着对物流的认识加深，人们发现物流成本管理是企业控制总成本的一种有效途径。本文以焊管制造企业为代表，提出如何运用作业成本法来加强企业物流成本的核算与管理，并引用焊管制造企业A的实际数据，分析该企业的物流现状，提出相关物流成本管理的建议。同时希望能借此引发人们对其他制造企业物流成本管理的思考，以促使作业成本法能实实在在的应用到制造企业的物流管理过程中去。
The competition intensification urges the manufacture enterprise to control the cost resourcefully. Along with to physical distribution understanding deepening, the people discovered the physical distribution cost management is the enterprise controls the total cost one effective way. This article take the welded pipe manufacture enterprise as representative, proposed how strengthens the enterprise physical distribution cost using the cost of operation law the calculation and the management,and quotes welded pipe manufacture enterprise A the actual data,analyzes this enterprise the physical distribution present situation, puts forward the correlation physical distribution cost management proposal. Simultaneously hoped can initiate the people to other manufacture enterprise physical distribution cost management ponder, urges the cost of operation law to be able in the solid application manufacture enterprise＇s physical distribution management process.
出处
《中国经济与管理科学》
2008年第3期41-43,共3页
Chinese Economy Management Science Magazine
基金
广东外语外贸大学科研创新团队项目（GW2006-TB-015）.
关键词
物流成本
作业成本法
成本核算
Physical distribution cost Cost of operation law Cost accounting
