摘要
物流成本是企业为实现物资实体流动而发生的耗费,主要包括客户服务成本、库存管理成本、运输成本、批量成本、仓储成本、订货处理和信息成本。与发达国家相比,当前我国物流成本偏高,物流成本控制效率较低。如何更好地进行物流成本管理与核算,提高企业成本管理效率,成为目前物流管理学术界与实务界一个很重要的课题。文章提出,进行物流成本管理必须结合传统方法,构建以作业成本法为基础的成本管理模式,以有效加强物流成本管理,降低物流成本,提高物流企业经济效益。
The logistic cost is the cost for the enterprises to realize the material physical flowing, such as the cost of customer service, storage management, transportation, ordering and information. Comparing with the advanced countries, the logistic cost in China is very high and the efficiency of logistic cost control is very low. How to better solve the problem of logistic cost control and economic accounting and improve the efficiency of enterprise cost control is a key subject in the academic and practical field of logistic management. The author puts forward that, we should construct a cost management mode based on the activity based costing to effectively strengthen logistic cost management and improve the economic efficiency for the logistics enterprises.
出处
《中国流通经济》
CSSCI
北大核心
2009年第12期21-24,共4页
China Business and Market
关键词
物流成本
作业成本法
管理模式
logistic cost
activity based costing： mode of management
