摘要
文章基于煤炭企业物流成本控制的三个基本原则,结合煤炭企业物流成本的特点,按照时间的顺序,从事前、事中、事后三个阶段进行分析,分别选择了物流战略性成本动因分析、作业成本法和审计,系统地对整个物流成本进行控制,从而达到系统优化、降低成本的目的。
This article is based on the three basic principles about logistics Cost Control of coal enterprises; combined with the Characteristics of Coal enterprises logistics, in accordance with the order of time, engaged in prior, matter, incident. The writer selects logistics strategic cost driver analysis, homework law auditing, so as to optimize system and to reduce cost.
出处
《物流科技》
2009年第7期32-34,共3页
Logistics Sci-Tech
基金
宁夏高等学校科学技术研究项目<宁夏地区煤炭企业物流成本控制方法研究>
关键词
煤炭企业
物流成本
控制方法
coal enterprise
logistics cost
control method
