【摘要】 在分析物流成本管理中传统分析核算方法的基础上,引入一种适用于现代物流的新的分析核算方法——活动成本法,并阐明了物流企业采用这种方法的实质和意义,最后对企业如何利用活动成本法来提高物流成本管理水平,降低物流成本,提出了新的看法。更多还原

【Abstract】 The paper analyzes the shortcomings of traditional cost analyzing and calculating method in logistic cost management and put forward a new method—Activity-Based Cost analyzing method(ABC). Then it explains the essence and significance of adopting this method. At last the author gives his opinion on how to use ABC to improve the level of logistic cost management and reduce the cost of it.更多还原