【摘要】 结合物流成本核算的要求,综合运用成本计算领域和供应链领域的最新理论,即作业成本法和SCOR模型,构建了基于SCOR的物流作业成本核算模型(ABC-SCOR模型),通过定义标准的物流作业分析流程,使物流作业成本核算的可操作性得到加强。最后,运用一案例进一步说明该方法的具体操作方法。更多还原

【Abstract】 Based on the requirement of logistics costing,combined with the newly developed theories of Activity-based Costing(ABC) and Supply Chain Operation Reference(SCOR) model,an SCOR based logistics activity costing system(ABC-SCOR model) was constructed,which defined a standard process of logistics activity analysis,and made the logistics activity costing more exercisable.Finally,a case study concerned about purchase payment was presented to further detail the implementation of the ABC-SCOR model.更多还原