ABC法在物流服务中的应用  

Application of Activity Based Costing in Logistics Service

作　　者：刘敏[1] 鲁建厦[1] 

机构地区：[1]浙江工业大学,杭州310014

出　　处：《机床与液压》2004年第10期224-226,共3页Machine Tool & Hydraulics

摘　　要：研究了物流服务中企业不重视各个客户的成本分配现状 ,分析了传统的物流成本核算法的弊端 ,介绍了ABC法的概念和原理 ,将ABC法应用于物流服务并给出实例。The status that enterprises ignore the service cost in logistics service was studied.The shortage of the traditional logistics costing was analyzed and the activity based costing in logistics service costing was introduced.The basic theory of ABC was presented.An example of application of ABC in logistics service was given.

关 键 词：作业成本分析法 物流成本 物流服务 

分 类 号：U652.12[交通运输工程—港口、海岸及近海工程]