ABC法在物资信息中的应用个案研究  

The Case Study of the ABC Method Application in Material Information

作　　者：董岚[1] 孙贺捷[1] 

机构地区：[1]北京交通大学经济管理学院,北京市100044

出　　处：《江西科技师范学院学报》2004年第1期36-38,共3页Journal of Nanchang Vocational & Technical Techers' College

摘　　要：本文介绍了ABC法在南方物资信息中心应用的具体运作过程,肯定了该企业将ABC法运用于企业成本管理时,由于能够提供精确的成本信息,使企业成本得到控制,企业的市场竞争能力明显增强。This paper presents the working process of the ABC method applied in the South Material Information Center and makes sure that the enterprise cost has been controlled and its market competition ability has been strengthened obviously after the ABC method has been applied to the enterprise cost management.

关 键 词：ABC法 物资信息 信息服务 经营决策 企业 成本管理 

分 类 号：F275.3[经济管理—企业管理]