物流作业成本的计算系统及其开发  

Logistics Cost Calculation System & Its Development

作　　者：马方 冯建海 

机构地区：[1]西安市烟草专卖局财务处,陕西西安710061

出　　处：《西安航空技术高等专科学校学报》2011年第6期32-35,共4页Journal of Xi'an Aerotechnical College

摘　　要：为了有效控制商业企业的物流成本,采用作业成本计算法分析物流作业及成本动因,计算物流成本。设计物流成本计算的逻辑流程,分析物流作业成本计算系统中的资源、作业与成本动因等相关概念,开发物流作业成本计算的程序,并以X公司为例,说明物流作业成本法的可操作性。作业成本计算法有助于企业准确计算并控制物流成本。To effectively control logistics cost of commercial enterprises, the article analyzes logistics and cost reasons through the operating cost calculation method; designs logic flow of logistics cost calculation, analyzes resource, operation, and cost reasons involved in logistics cost calculation system, develops the program of logistics cost calculation, and illustrates the operability of logistics cost method with X compa- ny as the example. The operating cost calculation method is helpful for enterprises to accurately calculate and control logistics cost.

关 键 词：物流 物流成本 成本计算模型 作业成本法 

分 类 号：F275.3[经济管理—企业管理]