基于作业成本法的企业物流成本财务控制  

Financial Control of Enterprise Logistics Cost Based on ABC

作　　者：杨红心[1] 

机构地区：[1]河南职业技术学院,河南郑州450046

出　　处：《物流技术》2015年第12期113-115,共3页Logistics Technology

摘　　要：从作业成本法的概念及其运行原理、物流成本及控制、作业成本法在物流成本控制中的应用特点出发,分析基于作业成本法的企业物流成本控制的必要性和可行性,最后提出作业成本法在企业物流成本控制中的实现措施。In this paper, starting from the concept and the operating principle of the ABC method, the logistics cost control and the application features of the ABC in the logistics cost control, we analyzed the necessity and the feasibility of the ABC method applied to the enterprise logistics cost control and proposed the measures for realization.

关 键 词：物流成本 作业成本法 财务控制 

分 类 号：F275.3[经济管理—企业管理]