企业物流质量成本体系构建  

On Construction of Enterprise Logistics Quality Cost System

作　　者：李贵华[1] 张雪[1] 

机构地区：[1]沈阳工业大学,辽宁沈阳110870

出　　处：《物流科技》2013年第1期15-17,共3页Logistics Sci-Tech

基　　金：沈阳市科技计划(软科学研究专项)资助项目;项目编号:F12-276-5-09

摘　　要：文章以PAF质量成本模型为基础,通过分析质量成本的构成要素和企业物流质量的影响因素,提出企业物流质量成本核算指标,构建出物流质量成本体系,作为企业核算和控制物流质量成本的依据。研究结果有助于企业实现物流质量保障与成本控制的均衡和协调,使企业为提高物流质量而引起的质量成本达到一个最佳水平,使企业的竞争力和经济效益得以提高。Based on PAF quality cost model, through analysis of quality cost components and factors influencing enterprises logistics quality, proposed the accounting indexes of logistics quality cost and established logistics quality cost system to be the basis for enterprises to account and control logistics quali- ty cost. The results help enterprises to realize the balance and coordination between enterprise logistics quality assurance and cost control and to enable enterprises to improve logistics quality cost to achieve an optimal level, the enterprises e.m- petitiveness and economic efficiency can be improved.

关 键 词：关键词 PAF模型 质量成本 物流质量成本 体系构建 核算体系 

分 类 号：F253.9[经济管理—国民经济]