作业成本法在物流成本控制体系设计中的应用

发布时间：2018-03-23 19:26

本文选题：作业成本法　切入点：物流成本　出处：《物流技术》2013年03期

【摘要】：首先探讨了作业成本法的基本内涵及其在物流成本控制应用中的计算步骤,接着基于作业成本法对物流成本控制体系的框架进行了总体设计,最后基于作业成本法进行了案例分析,找出了企业物流成本控制的关键构成因素及其相应的对策。作业成本法对于物流企业控制的贡献不仅在于物流成本的节约,还在于物流企业借助作业成本法的实施可以对物流作业服务进行全面诊断和检测,为改进相关的流程效率和优化作业环节提供宝贵的参考和借鉴。
[Abstract]:This paper discusses the basic connotation of activity-based costing and its calculation steps in the application of logistics cost control, and then designs the framework of logistics cost control system based on activity-based costing. Finally, based on the case study of activity-based costing, we find out the key factors of logistics cost control and the corresponding countermeasures. The contribution of ABC to logistics enterprise control is not only the saving of logistics cost. It is also that logistics enterprises can make a comprehensive diagnosis and detection of logistics operation services with the help of the implementation of activity-based costing, and provide valuable reference and reference for improving the process efficiency and optimizing the operation links.
【作者单位】：四川大学工商管理学院;
【分类号】：F253.7;F232

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