摘要
以某钢铁企业(从巴西进口铁矿石)为例,在分析其采购流程和采购路径的基础上,采用作业成本法核算铁矿石采购运输成本,在最大程度上真实反映其采购的物流成本。通过对采购物流成本的核算,对企业的铁矿石物流运输成本进行优化控制。
In this paper, in the case of a certain steel-making enterprise（that imported iron ore from Brazil）, we analyzed the process and path of its purchasing activities, and used ABC to calculate the transportation cost of the purchasing process which could to the maximum extent reflect the logistics cost associated with the purchasing activities.
出处
《物流技术》
北大核心
2013年第12期138-140,共3页
Logistics Technology
关键词
铁矿石物流
运输成本
成本核算
优化控制
iron ore logistics
transportation cost
cost accounting
optimization and control
