| 基于作业成本法的企业物流成本预算 |
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| 引用本文： | 王爱东.基于作业成本法的企业物流成本预算[J].长安大学学报(社会科学版),2008,10(1):20-24. |
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| 作者姓名： | 王爱东 |
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| 作者单位： | 中国石油大学,经济管理学院,山东,东营,257061 |
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| 摘 要： | 为提高企业的物流成本管理水平，有效控制物流成本，将作业成本法运用于企业物流成本预算管理，通过建立基于作业成本法的物流成本预算的基本模型，可以简便地计算出物流成本的标准值和实际值，进而根据所得差异进行评价和考核，提高物流成本的管理水平。
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| 关 键 词： | 企业管理 物流成本 作业成本法 预算管理 |
| 文章编号： | 1671-6248(2008)01-0020-05 |
| 修稿时间： | 2007年11月27 |
Enterprise logistic cost budget based on operation cost |
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| WANG Ai-dong.Enterprise logistic cost budget based on operation cost[J].Journal of Chang'an University(Social Sciences Edition),2008,10(1):20-24. |
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| Authors: | WANG Ai-dong |
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| Institution: | LI Zuo-min (School of Economics, Wuhan University of Technology, Wuhan 430068, Hubei, China) |
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| Abstract: | In the historical stage that transport transform from traditional industry to modem service industry, the construction of resource conservation, environment friendly transportation comes to transportation development＇s subject. This article focuses on the sustainable development of integrated transport system, uses the method of system analysis to conduct the research on integrated transport system construction frame and the way, proposes that optimize integrated transport system＇s structure, consummates the integrated transport system＇s function, unified plan, support enterprise and so on, so to advance inte- grated transport system＇s sustainable development. |
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| Keywords: | transport industry service industry integrated transport sustainable development |
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