基于时间与作业成本的物流成本核算模型与方法  

The Model and Method of Logistics Cost Calculation Based on Time and Activity-based Costing

作　　者：董雅丽[1] 李长坤[1] 

机构地区：[1]兰州大学管理学院,甘肃兰州730000

出　　处：《华东经济管理》2008年第8期121-124,162,共5页East China Economic Management

基　　金：教育部"985"工程特色研究方向项目:物流工程与管理(582635)

摘　　要：在物流作业成本法的基础上,加进了基于物流时间的物流成本核算方法,构建了物流成本核算的T-A模型。试图通过基于时间与作业相结合的物流成本核算模型与方法,对企业物流成本进行管理,以进一步挖掘物流隐性成本,为企业降低成本提高利润提供新的途径和思路。Based on logistics activity - based costing, the paper adds logistics time to logistics cost calculation and built the T - A model of logistics costing. Through the model of the combination of time costing and activity - based costing of logistics cost calculation, we try to manage the business logistics cost and further explore the logistics hidden cost. The paper provides new ways and ideas for enterprises to reduce cost and improve profit.

关 键 词：作业成本 时间成本 T—A模型 

分 类 号：F273[经济管理—企业管理]