| 基于价值链的企业物流一体化成本分析方法研究 |
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| 引用本文： | 张令荣,杨梅.基于价值链的企业物流一体化成本分析方法研究[J].大连理工大学学报(社会科学版),2005,26(4):33-36. |
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| 作者姓名： | 张令荣 杨梅 |
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| 作者单位： | 大连理工大学,管理学院,辽宁,大连,116024;大连理工大学,管理学院,辽宁,大连,116024 |
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| 摘 要： | 传统的分段式物流管理模式已无法满足如今短交货期、高质量、低成本、高服务水平的市场竞争要求,企业需要从更高的层面--物流一体化来完成企业物流的改革,形成企业的核心竞争力.文章基于价值链方法,对企业实施物流一体化过程中的运营成本利用作业成本法进行分析.
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| 关 键 词： | 物流一体化 价值链 作业成本法 |
| 文章编号： | 1008-407X(2005)04-0033-04 |
| 修稿时间： | 2005年10月23 |
Research on cost analysis method of enterprise's integrated logistics based on value chain |
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| ZHANG Ling-rong,YANG Mei.Research on cost analysis method of enterprise's integrated logistics based on value chain[J].Journal of Dalian University of Technology(Social Sciences),2005,26(4):33-36. |
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| Authors: | ZHANG Ling-rong YANG Mei |
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| Abstract: | The traditional subsection logistics model can't satisfy the demands of the current market competition which needs prompt delivery,high-quality,low-cost and high-level service.The enterprises should complete the innovation on higher level so as to form their core competence.Furthermore,the activity-based costing method,based on the value chain,is used to analyze the running cost of the integrated logistics process. |
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| Keywords: | integrated logistics value chain activity-based costing |
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