节点文献
物流作业成本核算模型研究
Study on Logistics Activity Cost Accounting Model
【摘要】 通过对物流中心作业流程的标准化设计,基于作业成本法的思想,运用表格工具进行各项作业的成本参数设置,从而建立起物流作业成本核算模型。
【Abstract】 Through designing the standard logistics center activity process and using the method of activity-based costing,the paper employs diagram and table drawing softwares to the setting of the cost parameters of various logistics activities which are then used to formulate the cost accounting model of logistics activities.
【关键词】 作业成本法;
流程分析;
物流作业成本核算模型;
【Key words】 activity-based costing; process analysis; logistics activity cost accounting model;
【Key words】 activity-based costing; process analysis; logistics activity cost accounting model;
- 【文献出处】 物流技术 ,Logistics Technology , 编辑部邮箱 ,2011年01期
- 【分类号】F253.7
- 【被引频次】10
- 【下载频次】262