| 基于作业的多元化数字化物流企业成本管理 |
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| 引用本文： | 郭燕翔.基于作业的多元化数字化物流企业成本管理[J].大连海事大学学报(社会科学版),2010,9(5):40-43,120. |
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| 作者姓名： | 郭燕翔 |
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| 作者单位： | 浙江财经学院,信息学院,杭州,310018 |
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| 基金项目： | 浙江省软科学研究计划资助项目(2010C35014) |
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| 摘 要： | 为解决中国物流企业成本过高问题,适应物流多元化发展、数字化管理需求,在借鉴国外先进物流成本核算和管理经验的基础上,细化成本项目分类,设计成本核算模型,构建绩效评价的标准成本,提出适合本土物流企业的易于操作的成本管理方法。
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| 关 键 词： | 物流成本 作业成本 精益管理 绩效评价 |
Diversified and digitized cost management of logistics based on activity |
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| GUO Yan-xiang.Diversified and digitized cost management of logistics based on activity[J].Journal of Dalian Maritime University:Social Science Edition,2010,9(5):40-43,120. |
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| Authors: | GUO Yan-xiang |
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| Institution: | GUO Yan-xiang(College of Information,Zhejiang Univ.of Finance , Economics,Hangzhou 310018,China) |
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| Abstract: | To solve the issue of excessively high cost of logistics in China and adapt the demand of the development of diversity of logistics and digitized management,the paper presented detailed cost item category,designed the cost accounting model,constructed the standard cost applied in the performance evaluation,and put forward the cost management method which is appropriate for Chinese logistics and easy to operate,on the basis of learning and absorbing foreign advanced logistic cost accounting and management ex... |
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| Keywords: | logistics cost activity cost lean management performance evaluation |
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