基于作业成本法的军事物流成本分析与控制  

Analysis and Control of Military Logistics Costs Based on Activity-based Costing

作　　者：张剑芳[1] 罗挺[1] 

机构地区：[1]后勤工程学院,重庆400016

出　　处：《物流技术》2009年第5期148-149,共2页Logistics Technology

摘　　要：根据作业成本法原理,分析了军事物流的作业和作业动因,由军事物流作业动因,归集了军事物流成本,通过对军事物流作业消除、作业选择、作业减低和作业分享等方式,对军事物流成本控制进行了探讨。Based on the principle of ABC （Activity-based Costing）, the paper analyzes the military logistics operations and operating motion, deduces the military logistics costs from military logistics operating motion and discusses how to control the military logistics costs from following aspects such as the cancellation, selection, decrease and sharing of military logistics operation.

关 键 词：军事物流 物流成本 作业成本法 成本控制 

分 类 号：E144[军事—军事理论]