| 基于定额思想的物流标准成本制定方法探讨 |
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| 引用本文： | 程丽,黄承锋.基于定额思想的物流标准成本制定方法探讨[J].重庆交通学院学报(社会科学版),2011(2):25-27,47. |
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| 作者姓名： | 程丽 黄承锋 |
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| 作者单位： | 重庆交通大学西部交通经济社会发展研究中心; |
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| 摘 要： | 企业物流标准成本的制定是企业物流成本控制的前提和基础。运用工程定额的原理,将企业物流成本分为直接材料成本、直接人工成本、间接费用三个方面,并分别讨论制定其标准成本的具体步骤及办法。以一家企业为例,编制物流标准成本,验证此方法的可行性及实用性。
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| 关 键 词： | 定额 物流标准成本 制定 |
A Discussion on the Method of Drafting Standard Cost of Logistics Based on Quota |
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| CHENG Li,HUANG Cheng-feng.A Discussion on the Method of Drafting Standard Cost of Logistics Based on Quota[J].Journal of Chongqing Jiaotong University(Social Sciences Edition),2011(2):25-27,47. |
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| Authors: | CHENG Li HUANG Cheng-feng |
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| Institution: | CHENG Li,HUANG Cheng-feng(West China Transportation,Economy and Society Development Study Center,Chongqing Jiaotong University,Chongqing 400074,China) |
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| Abstract: | Writing standard cost of logistics can lay the foundation for controlling logistics costs.The logistics costs are divided into direct material cost,direct labor cost and indirect cost and then introduced the concrete steps and measures of drafting the standard costs are introduced by using the theory of engineering quota.Taking actual business case,the standard cost of logistics is drafted and it is demonstrated that the method is feasible and practical. |
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| Keywords: | quota standard cost of logistics draft |
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