摘要
主要从会计学与物流学相结合的角度,针对我国木材加工业物流成本过高的问题,从创新物流成本管理理念出发,运用供应链管理理论,在运营成本控制、流程成本控制、系统成本控制、战略成本等方面构建多层次的物流成本控制体系,加强木材加工业物流成本管理。
Targeting at the excessively high logistics cost for the timber processing industry of China and using the theory of supply chain management, we propose to strengthen the management of logistics cost for the industry by establishing multi-layered logistics cost control system on the aspects of operational cost control, process cost control, systematic cost control and strategic cost control, etc.
出处
《物流技术》
北大核心
2012年第6期20-24,共5页
Logistics Technology
关键词
木材加工业
物流成本
成本管理
timber processing industry
logistics cost
cost management
