| 基于SCOR的物流作业成本核算模型 |
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| 引用本文： | 崔南方,钟秀丽. 基于SCOR的物流作业成本核算模型[J]. 管理学报, 2006, 3(4): 391-394,399 |
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| 作者姓名： | 崔南方 钟秀丽 |
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| 作者单位： | 华中科技大学管理学院;华中科技大学管理学院 |
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| 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。
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| 关 键 词： | ABC-SCOR模型 物流成本 作业成本法 |
| 文章编号： | 1672-884X(2006)04-0391-04 |
| 修稿时间： | 2004-11-09 |
Study on SCOR Based Logistics Activity Costing System |
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| Cui Nanfang,Zhong Xiuli. Study on SCOR Based Logistics Activity Costing System[J]. Chinese JOurnal of Management, 2006, 3(4): 391-394,399 |
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| Authors: | Cui Nanfang Zhong Xiuli |
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| 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. |
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| Keywords: | ABC-SCOR model logistics cost activity-based costing |
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