摘要
作业成本法以"作业"为单位计算物流服务的成本,为物流企业成本核算提供了较为科学的体系和方法,同时引入了作业分析与优化的理念,其应用环境与物流企业独特的生产运作方式不谋而合。物流企业可以通过消除和减低无效作业,选择和分享有效作业来改善物流作业,以降低物流作业成本。
Activity-based costing for the logistics accounting system can provide a more scientific method. The paper introduces the concept of operations analysis and optimization, whose application environment of production and logistic company operating agree without prior consultation. Logistics companies can eliminate and reduce the ineffective operation, selection and sharing of effective operations to improve logistics operations to reduce the cost of logistics operations.
出处
《中南林业科技大学学报（社会科学版）》
2010年第4期82-85,共4页
Journal of Central South University of Forestry & Technology（Social Sciences）
关键词
作业成本法
物流作业
作业分析
activity-based costing
logistics operation
activity analysis
