基于M-T-A模型的物流成本核算  

Study on Logistics Cost Accounting Based on M-T-A Model

作　　者：王建军[1] 张亚玲[1] 

机构地区：[1]中国矿业大学,江苏徐州221116

出　　处：《物流技术》2015年第5期127-130,共4页Logistics Technology

摘　　要：就目前国内外关于制造企业物流成本的计算进行了简单综述,进而提出了制造企业物流成本计算的M-T-A模型,最后以C公司为例对模型进行了简单验证,证明了其可行性、实用性与优化性,丰富了物流成本管理的相关研究。In this paper, we reviewed briefly the domestic and foreign studies on the accounting of the logistics cost of the manufacturing enterprise, then proposed the M-T-A model for the caleulation of the logistics cost of the manufacturing enterprise, and at the end, in connection with the case of the company C, demonstrated the feasibility, practicality and effectiveness of the model.

关 键 词：制造企业 物流成本 计算模型 

分 类 号：F253.7[经济管理—国民经济]