| 基于作业成本法的成品油物流成本控制 |
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| 引用本文： | 吴明涛,王新利.基于作业成本法的成品油物流成本控制[J].辽宁工程技术大学学报(社会科学版),2009,11(3):264-266. |
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| 作者姓名： | 吴明涛 王新利 |
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| 作者单位： | 1. 大庆石油学院,经济管理学院,黑龙江,大庆,163318;黑龙江八一农垦大学,经济管理学院,黑龙江,大庆,163319
2. 黑龙江八一农垦大学,经济管理学院,黑龙江,大庆,163319 |
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| 摘 要： | 为探讨成品油物流成本控制问题,提出了采用作业成本法进行成品油物流成本控制的流程,制订了成品油物流作业成本控制标准,计算并分析了成品油物流作业成本差异,提出了成品油物流作业成本控制措施。研究表明：这是一种较科学的成品油物流成本控制方法。
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| 关 键 词： | 成品油物流 物流成本控制 作业成本法 |
Refined oil logistics cost control based on activity-based costing |
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| WU Mingtao,WANG Xinli.Refined oil logistics cost control based on activity-based costing[J].Journal of Liaoning Technical University(Social Science Edition),2009,11(3):264-266. |
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| Authors: | WU Mingtao WANG Xinli |
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| Institution: | 1.Economic and Management College;Daqing Petroleum Institute;Daqing 163318;China;2.Economic and Management College;Heilongjiang August 1'st Land Reclamation University;Daqing 163319;China |
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| Abstract: | In order to study the problems of refined oil logistics control cost,the paper proposes cost control processes of refined oil logistics based on activity-based costing,formulates the standard of logistics activity-based cost control,calculates and analyzes the logistics activity-based cost variance,then proposes logistics activity-based cost control measures.Study shows that this is a more scientific refined oil logistics cost control method. |
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| Keywords: | refined oil logistics logistics cost control activity-based costing |
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