基于作业成本法的路径选择问题  

Solutions for Route Selection Problem Based on Activity-based Costing

作　　者：王婷[1] 赵启兰[1] 

机构地区：[1]北京交通大学经济管理学院,北京100044

出　　处：《物流技术》2011年第3期80-82,共3页Logistics Technology

摘　　要：通过在路径选择问题中物流成本构成的系统分析,提出了基于作业成本法的路径选择模型。分析路径选择的实际需要,经过确定资源动因,建立成本库、分摊等过程,计算了运输所涉及的间接成本,使路径选择最重要的考虑因素—成本的计算更为精确,从而减少决策时的误差。并以MD集团煤炭运输为例,进行了计算。为管理者进行以成本为目标的路径选择提供了更准确的依据。Through analyzing systematically the composition of the logistics cost involved in route selection problems, the paper proposes the route selection modal based on activity-based costing and, through analyzing the practical needs of route selection, identifying the driving factors of the process, establishing cost base and the apportionment procedure, calculates the indirect cost in transportation activities, which renders the calculation of cost, the most important factor to consider in route selection, more accurate. Finally a case study involving the coal transportation group MD is carried out to verify the effectiveness of the model.

关 键 词：作业成本法 路径选择 煤炭运输 

分 类 号：U116.2[交通运输工程]