| 制造企业显性与隐性物流成本计算研究 |
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| 引用本文： | 权小宏.制造企业显性与隐性物流成本计算研究[J].郑州航空工业管理学院学报(社会科学版),2006,25(3):173-174,182. |
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| 作者姓名： | 权小宏 |
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| 作者单位： | 西安交通大学,会计学院,陕西,西安,710049 |
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| 摘 要： | 文章以物流成本“冰山说”为理论依据,对我国制造企业的物流成本进行了显性与隐性分类和计算,重点给出了各项隐性物流成本的具体算法,为现阶段我国制造企业准确计算企业物流成本提供了可行方案。
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| 关 键 词： | 制造企业 物流成本 显性成本 隐性成本 |
| 文章编号： | 1009-1750(2006)03-0173-02 |
| 修稿时间： | 2006年3月10日 |
Calculation of Explicit and Implicit Logistics Cost in Manufacture Corporation |
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| QUAN Xiao-hong.Calculation of Explicit and Implicit Logistics Cost in Manufacture Corporation[J].Journal of Zhengzhou Institute of Aeronautical Industry Management(Social Science Edition),2006,25(3):173-174,182. |
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| Authors: | QUAN Xiao-hong |
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| Institution: | QUAN Xiao-hong |
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| Abstract: | Being based on the Iceberg Theory,this thesis classifies logistics cost of manufacture corporation into explicit and implicit cost.Calculating explicit and implicit logistics cost and bringing out the calculation method of implicit cost,this thesis offers feasible project for calculating logistics cost of manufacture corporation exactly in China. |
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| Keywords: | manufacture corporation logistics cost explicit cost implicit cost |
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