高阳县纺织产业物流成本核算优化模型研究  

Study on Logistics Cost Accounting Optimization Model for Textile Industry in Gaoyang County

作　　者：崔双吉[1] 

机构地区：[1]河北金融学院,河北保定071051

出　　处：《物流技术》2013年第10期214-217,共4页Logistics Technology

基　　金：河北省社会科学基金项目"高阳县纺织产业聚集区发展问题与对策研究"(HB12YJ013)

摘　　要：高阳县是我国传统的棉花产区,纺织产业是该县经济的重要组成部分。随着劳动力成本的增加,以及国内市场的竞争加剧,高阳县纺织产业的利润越来越低,为了改善这种状况,提出必须深化产品质量,有效控制产业成本,将物流作为实现高阳县纺织产业化经营的核心因素,对与纺织产业有关的物流活动成本以及它们之间的关系进行有效的平衡,最后采用作业成本法的核算模型对高阳纺织产业中的物流成本进行评估分析。In this paper, in view of the problems of Gaoyang County, a traditional cotton growing region in China, we proposed that it must focus on product quality, effectively control industrial cost, make logistics the core factor in realizing the industrialized operation of the textile enterprises in Gaoyang and balance the cost of logistics activities related to the textile industry. Finally, we used the accounting model in activity-based costing to evaluate the logistics cost of the textile industry in Gaoyang.

关 键 词：物流成本 纺织业 作业成本法 高阳县 

分 类 号：F426[经济管理—产业经济] F253.7