| 物流企业作业成本分析与管理 |
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| 引用本文： | 代逸生,王章霞.物流企业作业成本分析与管理[J].江苏科技大学学报(自然科学版),2008,8(2). |
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| 作者姓名： | 代逸生 王章霞 |
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| 作者单位： | 江苏科技大学经济管理学院 江苏镇江212003 |
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| 摘 要： | 现代企业面临的是一个激烈竞争的市场环境,获得竞争优势的一个强有力的策略就是获取成本优势。传统的成本核算方法已无法满足管理的需要。作业成本法打破了传统成本核算方法账户体系的局限性,在成本核算的同时对企业进行流程管理,有利于企业降低成本,提高企业价值,更有效地进行战略规划和客户管理。
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| 关 键 词： | 作业成本法 作业管理 物流管理 |
Analysis on the Use of ABC and ABM in Logistic Management |
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| DAI Yisheng,WANG Zhangxia.Analysis on the Use of ABC and ABM in Logistic Management[J].Jiangsu University of Science and Technology:Social Science Edition,2008,8(2). |
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| Authors: | DAI Yisheng WANG Zhangxia |
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| Abstract: | Modern enterprises are faced with competitive environment.One of the strategies to achieve competitive advantage is to achieve cost advantage,but the traditional costing system can not meet the need of modern management any more.ABC exceeds the traditional costing system which is limited in the accounting system.ABC is a costing and managing system that is conducive to reducing cost and adding corporation value.It can also help enterprises make strategy and carry out customer management more effectively. |
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| Keywords: | ABC ABM logistic management |
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